Published today in the Official Gazette of Mexico City was the "Agreement suspending the terms and time periods inherent to administrative proceedings and procedures, and granting administrative facilities for compliance with tax obligations, in order to prevent the spread of the COVID-19 virus" (the "Agreement").
In this regard, the Agreement suspends the terms and time periods for carrying out actions and proceedings in the administrative proceedings conducted before the Departments, Decentralized Bodies, Municipalities (Alcaldías) and Entities of the Public Administration of Mexico City, between March 23 and April 19, 2020. Likewise, the Agreement specifies that any action, filing or request that is made before the Public Administration of Mexico City or the Municipalities on any of the days considered non-business days under the Agreement will take effect on April 20, 2020. In addition, it is established that the aforementioned suspension is also applicable to the carrying out of actions and proceedings in administrative proceedings of a tax nature, such as: commencement, substantiation, notifications, summonses, service of process, requirements, agreements, proceedings, resolutions, administrative appeals, or any other means of defense. On the other hand, the deadlines for compliance with tax obligations consisting of the filing of returns and the making of payments that must be effected during the month of April 2020 are extended, so that they may be carried out until April 30 of the same year. Finally, the Agreement states that the following procedures relating to urban development, construction and the real estate sector, as well as those necessary for the execution of instruments relating to real property before notaries public, are excepted from the suspension of terms and time periods: • Issuance of certificates of the existence or non-existence of encumbrances by electronic means; • Certificates of property tax and water debt; • Single certificates of land-use zoning; • Statements to evidence the cadastral value; • Registration of commercial appraisals in SIGAPRED; • Consultation of instruments; and • Issuance of certified copies and attestations and certifications of notarial records. For additional information, contact our experts: Fernando Moreno, Partner: +52 (55) 5258 1008 | fmoreno@vwys.com.mx Edmond Grieger, Partner: +52 (55) 5258 1048 | egrieger@vwys.com.mx Jorge Díaz, Associate: +52 (55) 5258 1008 | jdiaz@vwys.com.mx Diego Benítez, Associate: +52 (55) 5258 1008 | dbenitez@vwys.com.mx Roberto Flores, Associate: +52 (55) 5258 1048 | rflores@vwys.com.mx
