As a follow up to the effective Income Tax Rates for Large Taxpayers, the Tax Administration Service published on September 5th a third document with the reference standards for 79 economic activities, in addition to the 124 previously published. Such activities belong, among others, to the following sectors: Wholesale trade Retail trade Food processing Fabrication…

In order to reactivate the economy after the COVID-19 pandemic, as well as to increase the supply of housing and employment, Mexico City’s Government published an Agreement for the conversion to housing of those office spaces that are no longer in use, especially due to the implementation of remote work. The Agreement will be applicable…

Dear clients and friends, To facilitate the reporting of contracts regarding the outsourcing of specialized services or works, on August 27, the Mexican Social Security Institute (IMSS) implemented an online system called Informative of Specialized Services or Works Contracts (ICSOE). Through the ICSOE, providers of specialized works or services must report to the IMSS the…

Dear clients and friends, What happened at General Motors? Here is a simple explanation: The Union called for a vote to carry out the legitimization of the Collective Bargaining Agreement (CBA), obtaining the majority of votes. Under the USMCA, the U.S. Government filed a complaint, alleging diverse irregularities in the voting process and, as a…

On August 16, COFECE announced that it sanctioned several companies and individuals for colluding in the drug distribution market The sanctions include fines totaling 903 million 479 thousand pesos, as well as the suspension of 10 individuals who, when acting in the name and/or on behalf of the companies sanctioned, may not act as directors,…

Dear clients and friends, On August 13, the Ministry of Economy published in the Official Gazette of the Federation a new agreement for the interpretation, application, and administration of Chapters 4, 5, 6 and 7 of the USMCA (“Regulations”), regarding the following: _Rules of origin _Origin procedures _Textile and apparel goods _Customs administration and trade…

As a follow up to the effective income tax rates for large taxpayers, on August 1 the Tax Administration Service published a second document with the reference parameters for 84 economic activities in addition to the 40 previously published. Such activities belong, among others, to the following sectors: Fuel trade Construction of hydraulic, electric power,…

Dear clients and friends, On Saturday, July 31, the Ministry of Labor and Social Security (“Ministry”) published in the Official Gazette of the Federation a decree extending the entry into force of several provisions regarding the new scheme for outsourcing in Mexico (“Decree”). Under the Decree, compliance of several tax, labor and social security provisions…

In order to guarantee the supply of medicines in Mexican territory, the Ministry of Health published on June 22th an agreement that established the equivalence of certain requirements and evaluation processes carried out abroad for the concession of sanitary records for several health supplies. This equivalence includes requirements like the certification of production processes, free…

As of the amendment to the Federal Labor Law of April 23th, 2021, any person who provides subcontracting services must register in the Public Registry of Specialized Services or Specialized Works Contractors. The guidelines and bases of operation of this registry, published on May 24th in the Official Gazette of the Federation, can be consulted…

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