Due to the pandemic caused by COVID-19, some companies were forced to close their doors temporarily, but some of them unfortunately will not return, at least for the short term.

If the company is going to interrupt all the economic activities that give rise to the presentation of periodic and payment declarations, it is convenient that it present a notice of suspension of activities before the SAT, to free itself from the obligation of having to present the periodic declarations, of payment and informative in zeros during this period. It is important to clarify that this notice does not exempt from compliance with the obligations that are pending at the time of submission.

The suspension of activities for natural persons is contemplated in articles 29 and 30 of the Regulation of the Fiscal Code, and to carry it out, it is enough to present a notice of update of economic activities and obligations, through the SAT Portal using the password or the e .Signature, and its duration is indefinite.

On the other hand, the suspension of activities for legal entities is provided as an option or facility in Rule 2.5.12 of the RMF for 2020, which may be presented for a single occasion and is subject to compliance with the following requirements :

  • That the state of the tax domicile and of the taxpayer in the domicile, is different from no located.
  • That he is up to date in complying with his tax obligations, accrediting it with the opinion of compliance in the positive sense referred to in the rule 2.1.39.
  • That the legal person is not on the list of non-compliant taxpayers that the SAT makes known on its Portal, in accordance with article 69, penultimate paragraph of the CFF.
  • That the legal person is not on the list of taxpayers who carry out Non-existent operations disclosed by the SAT on its Portal, in accordance with Article 69-B of the CFF.
  • That the Digital Seal Certificate (CSD) of the legal entity has not been revoked or temporarily restricted in terms of article 17-H or 17-H Bis of the CFF.

To exercise this facility, legal entities must submit a case of “service or request”, following the procedure of the procedure form 169 / CFF “Notice of suspension of activities of legal entities”

For legal entities, the suspension of activities will last for two years, which may be extended only once for up to one year, provided that before the expiration a notice of suspension of activities is presented again following the same procedure as the previous procedure. As it is considered a temporary situation, once the period of the requested suspension has concluded, the taxpayer must present the notice of resumption of activities or the corresponding notice for the cancellation before the RFC.

It is also necessary to consider that once the notice of suspension of activities takes effect, the CSD that the legal entity has assets will be rendered ineffective and during the suspension period, the taxpayer may not request new CSD.

Finally, it is worth mentioning that taxpayers, individuals and companies, who are obligated to carry out vulnerable activities in accordance with the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, must present as a requirement for suspension, the acknowledgment of their removal from the list of vulnerable activities.