On 9 January 2020, Mexico has published Annexes 3, 5, 7, 8 and 11 of the Miscellaneous Tax Resolution for fiscal year 2020 in the Official Gazette. Annexes refer to the following issues:

Annex 3 of the Miscellaneous Tax Resolution 2020

The non-binding criteria are informative opinions of the tax authorities on the interpretation of taxpayers. That is, there are several tax practices that are not necessarily illegal, but that the Tax Administration Service (Servicio de Administración Tributaria, SAT) and other authorities qualify as unfair or improper. They are not prohibited by law, but they are published so that the general public does not use them. The “non-binding” part refers to taxpayers not being obliged to follow them.

Annex 5 of the Miscellaneous Tax Resolution 2020

It refers to the updating of the amounts as fines in the Federal Fiscal Code forced from 1 January 2020

Annex 7 of the Miscellaneous Tax Resolution 2020

Since 2004, SAT has issued its own interpretations of confusing tax laws and regulations that should be clarified. A part of these interpretations refer to the normative criteria.  The most important of these criteria is that they do not generate obligations to the taxpayer, but to the tax authorities. In fact, these criteria only generate rights for taxpayers when the legal interpretation is favorable to them.

Annex 8 of the Miscellaneous Tax Resolution 2020

These are the rates that must be used to calculate provisional payments, withholdings and calculations of various taxes.

Annex 11 of the Miscellaneous Tax Resolution 2020

It includes the catalogs: Product type key catalog, Key catalogs of generic names of alcoholic beverages and carved tobacco brands, Federal entity key catalog, Catalog of alcoholic graduation keys, Packaging key catalog, Catalog of measurement unit keys and  Rectifications

The Miscellaneous Tax Resolution for fiscal year 2020 came into force on 1 January 2020 and will remain in force until 31 December 2020.