FOURTH RESOLUTION OF MODIFICATIONS TO THE RESOLUTION MISCELLANEOUS FOR 2020
On December 11, 2020, the Fourth and last Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2020 was published in the DOF.
The only modifications established in this resolution are those related to the following:
Rule 2.1.6. Non-working days
This rule is amended to update the general vacation period and non-business days for the SAT:
- General vacation periods for the SAT are:
c) On December 17, 18, 21, 22, 23, 28, 29 and 30 December 2020, as well as January 4 and 5, 2021.
II. Non-business days for the SAT are April 9 and 10, 2020, November 2, 2020, as well as December 24 and 31, 2020, and January 6, 2021.
OF THE PAYMENT OF DPA’S VIA INTERNET AND BANK WINDOW
Rule 2.11.2. How to pay for mining rights
Taxpayers who, in accordance with Title II, Chapter XIII of the LFD, are obliged to pay mining rights, must submit a declaration in accordance with the procedure sheets 2 / RIGHTS “Declaration of the Payment of Mining Rights”, 3 / RIGHTS “Declaration of the Payment of the Special Duty on Mining”, 4 / RIGHTS “Declaration of the Payment of the Additional Duty on Mining” and 5 / RIGHTS “Declaration of the Payment of the Extraordinary Duty on Mining”, contained in Annex 1-A.
The obligation to present the statements referred to in this rule shall be deemed to have been fulfilled, by sending them and making the corresponding payment, in accordance with the provisions of the procedure sheets referred to in the preceding paragraph.
Taxpayers who must submit supplementary returns must make them in accordance with the provisions of the procedure sheets cited in the first paragraph of this rule.
FIRST. This Resolution entered into force the day following its publication in the DOF.