Mexico City, June 16th, 2020.
Last May 29, 2020, the Tax Administration Service (“SAT” for its acronym in Spanish) published in its webpage, the Anticipated Version of the Second Resolution of Modifications of the Fiscal Miscellaneous Resolution for 2020. The modifications set forth in this second resolution will be enforceable once it is published in the Federal Official Gazette, publication that, thus far, is still pending.
Among the modifications incorporated to the Fiscal Miscellaneous Resolution for 2020 (“RMF 2020”) we can find the following:
Rule 3.10.3. Publication of directories of civil organizations and trusts authorized to receive tax deductible donations that have been revoked, lost their validity or which have suspended their activities.
- First section is modified specifying that the organizations listed in the directory, which were authorized to receive donations from abroad, are those organizations authorized under the Agreement to avoid double taxation and prevent tax evasion in the field of income taxes between Mexico and the United States of America.
- In the directory, some data such as the Tax ID and the registered name of the grantee will no longer be published, but data such as the state or status of the fiscal address stated in the Tax ID, that is, whether it is located or not located and the condition or status of the taxpayer in the Federal Taxpayer Registry (active or in suspension of activities).
- For organizations whose authorization has been revoked, the number of the notice of revocation must be published in the directory, in addition to the date of notification.
- For tax-deduction organisations who submit notice of suspension of activities to the Federal Taxpayer Registry, only the start date of suspension will be published.
Rule 3.10.4. Validity of the authorization to receive deductible donations.
A paragraph is added to the rule, which establishes that civil organizations and trusts authorized to receive deductible donations that do not submit the notice of resumption of activities or cancellation to the Federal Taxpayer Registry, as well as those that are cancelled in said registry; will lose the continuity of the validity of their authorization. This information will be published in Annex 14 of the RMF and in the directory of tax-deduction organisations.
Rule 3.10.6 Assumptions and requirements to receive deductible donations.
The following precisions and additions are made:
- Only in the event that the final authorization is obtained, the tax-deduction organisation may request the authorization to apply the deductible donations received for activities additional to those for which the authorization was granted and must comply with the legal requirements for it.
- Organizations that have obtained a conditional authorization may expressly state that they no longer wish to obtain the final authorization related to said conditional authorization. In such case, the donations that have been granted under the conditional authorization will not be deductible. However, those who are in this situation, may request again an authorization to receive deductible donations, having to satisfy all the legal requirements to obtain a final authorization, however, the conditional authorization can only be granted on one occasion.
- Two more cases are added, in which civil organizations or promoting trusts will not be able to obtain authorization to receive deductible donations:
- When the organization or trust has any means of defence pending resolution, promoted against a previous resolution regarding authorization to receive donations.
- When the legal representative, the partners, associates or any member of the Technical Committee, Board of Directors or of Administration that participate, directly or indirectly, in the administration, control or assets of the organization or the trust, are or were subject to a criminal case or linked to a criminal procedure, for the commission of a fiscal crime or related to the authenticity of documents.
The lawyers who collaborate with Basham Foundation are at your service to solve any query you may have on this topic.
S I N C E R E L Y,