Stay granted in an amparo proceeding in connection with the powers of the Federal Executive contemplated by Article 39 of the Federal Tax Code

Stay granted in an amparo proceeding in connection with the powers of the Federal Executive contemplated by Article 39 of the Federal Tax Code

By order issued on April 3, 2020, in indirect amparo proceeding number 293/2020 filed before the Third District Court in the State of San Luis Potosí, it was determined to grant a stay to a taxpayer.

Said stay was granted for the purpose of having the President of the Republic issue the measures and actions to comply with the provisions of Article 39, section I of the Federal Tax Code, in the sense of ruling (by means of general resolutions) on the full or partial condonation or exemption of the payment of contributions and their accessories, authorizing their payment in installments, deferred or in partial payments, arising from the situation the country is currently facing as a result of COVID-19. The foregoing is because said article provides that it is a power of the Federal Executive to issue such measures, in the event that the situation of any place or region of the country, a branch of activity, the production or sale of products, or the carrying out of an activity has been affected or where it is sought to prevent it from being affected, as well as in cases of catastrophes suffered as a result of meteorological phenomena, plagues or epidemics. It should be noted that the stay granted does not imply that the Federal Executive is obligated to issue the requested measures. Furthermore, the granting of the aforementioned stay does not mean that the amparo filed by the taxpayer will be resolved favorably, and indeed such resolution is subject to challenge. On the other hand, on April 7, 2020, the Ministry of Finance and Public Credit, through the Federal Tax Attorney's Office, issued communiqué number 035 by virtue of which it clarified that the referenced stay was not granted for taxes to be condoned. Likewise, that authority deemed the stay granted to be unlawful, considering that it did not fall under any of the assumptions provided for in the Amparo Law for granting a stay. Furthermore, it specified that these were discretionary powers of the President. Therefore, said communiqué stated that the Federal Tax Attorney's Office will challenge the stay granted by the Third District Court in the State of San Luis Potosí, noting that it will remain attentive to the due compliance with tax obligations and will proceed in accordance with the law in the event of non-compliance. The comments contained in this document do not constitute a legal opinion or advice, and the amparo referred to in this communiqué was not sponsored by our Firm. For additional information, please contact our experts, who will be able to provide their opinion and further details on the matter: Fernando Moreno, Partner: +52 (55) 5258 1008 | fmoreno@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

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