The Mexican Tax Administration (SAT) reportedly issued the fifth version of the amending resolution to the Miscellaneous Tax Resolution for fiscal year 2020 on 28 April 2020, which includes, among other measures, payment relief for individual income taxpayers. This includes that for taxpayers that submit the annual return for 2019 by 30 June 2020 (extended deadline for COVID-19), the option to pay tax due in installments will be provided. Up to six monthly installments will be allowed, with the first installment due by 30 June.