Reforms to the Tax Legislation on subcontracting matters
On April 23, 2021, a Decree was published in the Official Gazette of the Federation (“DOF”) amending, adding and repealing several provisions of the Federal Labor Law; the Social Security Law; the Law of the National Workers’ Housing Fund Institute; the Federal Tax Code (“CFF”); of the Income Tax Law (“LISR”); of the Value Added […]
Notice of legal entities to inform the RFC of their shareholding structure
In terms of the provisions of Article 27, paragraph B, section VI of the Federal Fiscal Code (“CFF”), legal entities must file a notice with the Federal Taxpayers Registry (“RFC”), through which they must inform the name and RFC code of the partners or shareholders, each time any modification or incorporation is made with respect […]
Tax remission is eliminated
The Decree became effective the day after its publication, i.e. May 21, 2019, and will be in force until 2024.