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2 July 2021

Bill of lading Complement

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.
18 June 2021

The Tax Administration Service (SAT by its Spanish acronym) publishes effective Income Tax rates for Large Taxpayers and invites self-correction when tax risk exists.

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.
1 June 2021
REPSE

The Secretary of Labor and Social Welfare offers you the REPSE platform for the Registration of Service and Specialized Works Providers.

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).
7 May 2021

Subcontracting labor amendment

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).
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