Imminent outsourcing reporting obligation for VAT-IEPS Certified companies and others to Mexican Tax Authority (SAT)

11 January 2022 Blog
Authors: Marcos Carrasco Menchaca Alejandro N Gomez-Strozzi Javier Valenzuela Padilla
Published To: Dashboard Insights Manufacturing Industry Advisor

En Español

The General Foreign Trade Rules for 2022 (Rules) were published on December 24, 2021, and became effective January 1, 2022.

The Rules provide  that companies registered in the Companies Certification Scheme under the VAT and Excise Tax (IEPS as per its acronym in Spanish), Authorized Economic Operator, and Certified Commercial Partner modalities, or that have submitted a relevant application, will have until January 21, 2022 to confirm compliance with their current obligations related to labor matters.

Previously, companies interested in obtaining the aforementioned registration, were able to demonstrate that they met the requirements for hiring of personnel through subcontracting or outsourcing schemes, stating the circumstance in the request and submitting proper documentation to prove such. The 2021 Mexican labor reform prohibited subcontracting altogether, with the exception of specialized services that are not part of the corporate purpose or the primary economic activity of the beneficiary company.

In order to harmonize the Rules with Mexican labor law, its EIGHTH Transitory Article requires companies to report and demonstrate due compliance in the hiring of personnel. Companies whose application is in process, must also advise SAT with respects to updates in said item and submit the necessary evidence.

In the event that the above obligation is not met, the aforementioned Transitory Article indicates that procedures for the request of information or cancellation of the registry would be initiated. In the case of pending applications, they may be subject to rejection.

We at Foley can provide the necessary advice to comply with this or any other relevant obligations.

Inminente obligación para las empresas Certificadas en IVA-IEPS y otras, de informar al SAT en materia de outsourcing

El 24 de diciembre de 2021, se publicaron las Reglas Generales de Comercio Exterior para 2022 (las Reglas), mismas que entraron en vigor el 1 de enero de 2022.

Dichas Reglas señalan que las empresas que cuenten con Registro en el Esquema de Certificación de Empresas en las modalidades IVA e IEPS, Operador Económico Autorizado y Socio Comercial Certificado, o bien que hayan presentado la solicitud en el citado registro, tendrán hasta el 21 de enero de 2022 para informar que cumplen con sus obligaciones actuales en materia laboral.

Anteriormente, las empresas interesadas en obtener el mencionado registro, podían demostrar que cumplían con los requisitos de contratación de personal mediante esquemas de subcontratación o outsourcing, manifestando dicha circunstancia en la solicitud y acompañando las documentales que lo demostraran. Como es sabido, la reforma laboral de 2021 prohibió la subcontratación en México con excepción de los servicios especializados que no formen parte del objeto social ni de la actividad económica preponderante de la empresa beneficiaria.

A efecto de armonizar las Reglas con la legislación laboral, su artículo Transitorio OCTAVO obliga a las empresas a informar y demostrar el debido cumplimiento en materia de contratación de personal. Las empresas cuya solicitud de inscripción se encuentre en trámite, deberán también informar al SAT con respecto a las actualizaciones en dicho rubro y acompañar las constancias necesarias.

En caso de que no se cumpla con la obligación anterior, el Transitorio en comento señala que se procederá al inicio de procedimientos de requerimiento o cancelación del registro, mientras que para el caso de las solicitudes en trámite, pudieran ser materia de rechazo.

En Foley podemos proporcionar el apoyo que requieran para cumplir con el presente requisito u otros relevantes.

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