Slide background

Find out how we can help you

We are an Accounting and Consulting Firm with a 40 year international trajectory and a professional staff of 150 consultants. We keep a close focus on worldwide business through our long time alliance with the Moore International Network and deliver solutions to fully develop your business; accounting, audit, tax, law counseling, transfer pricing, risk consulting, human resources and foreign trade.

Tax Newsletter – Subcontracting Services - Initiative for its Regulation (April, 2021)

22 / april / 2021

Last week, the Mexican legislative power sent to the Congress a new Initiative for the Congress, regarding the practice of personnel subcontracting (known as outsourcing or insourcing or subcontracting or personnel administration or other similar ones) that months ago had been detained for further analysis.

Dear clients,

Last week, the Mexican legislative power sent to the Congress a new Initiative for the Congress, regarding the practice of personnel subcontracting (known as outsourcing or insourcing or subcontracting or personnel administration or other similar ones) that months ago had been detained for further analysis.

This attempt to regulate these type of services does not elicit any major alterations compared to the previous one. Its main characteristic is still the prohibition to hire outsourced services, although there will be regulation mechanisms in place so that those who intend to contract them will only do so in the case of specialized services that are different from their corporate purpose and main economic activity.

By the same token, it would be established that:

The Ministry of Labor and Social Prevision will implement a registry for the suppliers of the aforementioned services. Those who do not accomplish said liability could be subject to be fined in case of not getting registered, regardless of the tax effects their clients may have on the impossibility to deduct of such outsourcing service and to credit of the corresponding VAT.

  • Both client and supplier shall maintain a permanent solidary responsibility in the event of noncompliance with the employee-employer labor or social security liabilities and/or any arising tax and legal burden concerning the labor relationship with the staff involved.
  • As for the profit sharing (“PTU”), it is proposed to limit it to a maximum of three months of salary or to the average of salaries during the previous three years.
  • Outsourcing suppliers will be obliged to submit to Social Security Ministry information regarding their own staff on quarterly basis.

Consequently, the 6% VAT withholding in place for these outsourcing services would no longer be in effect.

Yesterday said Initiative was practically approved in such terms and it is awaiting to be notified in the Official Gazette, which will imply that the outsourcing supplier' staff will have to be added to the client's payroll in the terms established in the Labor Law, in the cases when said staff activities are directly related to the client's principal economic activity or main business purpose; however, we will have to wait for the guidelines for such process.

Consequently, it can be said that in the terms previously established, companies (clients) will still be able to hire outsourcing services to carry on activities unrelated to their main business, as it is the case of accountant or legal services, security staff or cleaning services among others.

Our specialists look forward to answering any questions you may have on this matter.

Business Development

Business Development

Our firm offers comprehensive services which, based on our know-how, expertise and strategy will optimize benefits for your organization or business.

Leer más

 Audit

Audit

We provide a service that goes beyond the reviewing of financial information; we deliver value-added final products.
We provide a staff with ample experience in the various business sectors, which will be in constant communication and coordination with you.

Leer más

Human Resources

Human Resources

We assume your personnel recruitment process: selection, assessment and hiring. We prepare with our clients an analysis of their job descriptions and cost comparisons in the marketplace. We present only candidates with specific requirements, applying advanced techniques for assessing skills and support our opinion with a thorough investigation of references and past performances.

Leer más

Transfer Pricing

Transfer Pricing

Our specialized area provides full assistance in compliance with national and international obligations regarding transfer pricing.

Leer más

SOX & Risk Consulting

SOX & Risk Consulting

We support our clients in the implementation of corporate governance by complying with regulatory frameworks and the incorporation of best practices. We act as your liaison to anticipate the results of your next audit. We evaluate your internal control in a comprehensive manner.

Leer más

Foreign Trade Consulting

Foreign Trade Consulting

Obtaining legal certainty, creating and implementing strategies and optimizing your foreign trade operations may be possible with the assistance of our specialized consultants.

Leer más

IT Audit

IT Audit

We understand the business of our clients by reviewing key processes in their IT area, established controls and relevant activities; we identify the areas of opportunity and jointly detect the inherent risks of their operation that must be addressed. We also support them through consultancy for the alignment of best technology practices such as COBIT and ITIL.

Leer más

Tax Consulting

Tax Consulting

Our specialists study and analyze the different tax laws and regulations applicable, support your organization by providing deft advice, optimizing tax advantages and timely evaluating possible risks, through:

Leer más

Publications

Comunicado "Nueva imagen"

Publicaciones

09 / septiembre / 2019 A partir de hoy, relanzamos nuestra marca para convertirla en MOORE Orozco Medina. Esto es parte de un cambio de marca más amplio por parte de la red global de contabilidad y consultoría de la cual somos miembros. La presentación de un nuevo logotipo, identidad visual y posic...

Read more

Version 3.3 for the issuance of CFDIs - …

Tax Consulting

August 30th, 2017 In order for the revenues to adequately cover the actions or activities that are carried out and in order that the expenditures incurred are considered as deductible, with the corresponding effect on the value added tax, taxpayers must comply with various fiscal requirements. ...

Read more

Reforma Fiscal 2017

Fiscal Reforms

Con fechas 15 y 30 de noviembre de 2016, se publicaron en el Diario Oficial de la Federación el Decreto que reforma la Ley de Ingresos de la Federación para el año 2017 y el Decreto que contiene la Miscelánea Fiscal que reforma la Ley del Impuesto Sobre la Renta, la Ley del Impuesto al Valor Agregad...

Read more
Our Location

Gabriel Mancera 1041, Col. Del Valle Centro, Benito Juárez,
Zip Code 03100, Mexico City
Tel: 55 3687 2700
E-mail: oma@oma.com.mx
Web: www.oma.com.mx

X Ponte en contacto con Moore Stephens Orozco Medina ANY DOUBT? WRITE US

Developed in conjunction with Ext-Joom.com