On June 13, 2021, the Tax Administration Service (SAT) published on its website the first reference parameters with respect to effective tax rates for the assessment of tax risks corresponding to forty economic activities for fiscal years 2016, 2017, 2018 and 2019 on the list of large taxpayers.
On May 24, the "AGREEMENT announcing the general provisions for the registration of individuals or legal entities that provide specialized services or perform specialized works referred to in Article 15 of the Federal Labor Law" was published in the Federal Official Gazette (DOF by its Spanish acronym).
The Chamber of Representatives and the Chamber of Senators discussed and approved the amendment last Tuesday, April 20, and it was published last Friday, April 23, in the Federal Official Gazette (Diario Oficial de la Federación).
On March 19, the Secretary of Labor and Social Welfare, Luisa María Alcalde Luján, announced a new three-month cap on profit sharing for workers, which would mean an increase from 22 to 57 days on average, equal to an increase of 154%.