Newsletters
4 August 2021
On July 31, 2021, a decree was published in the Federal Official Gazette amending the First, Third, Fourth, Fifth, Sixth and Seventh transitory articles of various provisions of the Federal Labor Law, the Social Security Law, the Law of the National Workers' Housing Fund Institute, the Federal Tax Code, the Income Tax Law, the Value Added Tax Law and the Federal Law of Workers in the Service of the State, among others, which approved to extend the transitory terms until September 1, 2021 in order to simplify compliance with the new obligations regarding subcontracting.
20 July 2021
On July 14, 2021, President Andrés Manuel López Obrador published in the Federal Official Gazette the decree " whereby the National Customs Agency of Mexico is created as a decentralized administrative body of the Secretary of Finance and Public Credit.”
13 July 2021
On June 1, 2021, the Organisation for Economic Co-operation and Development (OECD) announced that 130 countries of the Inclusive Framework of Base Erosion Profit Shifting (BEPS) agreed to a new Action Plan 1 of the BEPS Project to reform international taxation rules.
2 July 2021
On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called " Bill of lading Complement " (Complemento carta porte).
Said complement is based on rule 2.7.1.9. of the Miscellaneous Tax Resolution for 2021, which for purposes of analysis is transcribed as follows.