Dear Clients and Friends,
Derived from the reforms to the Tax Code of Mexico City for 2021, individuals or legal entities are required to submit notices to the Ministry of Administration and Finance of Mexico City (“MAF”) regarding the contracting or subcontracting of services, regardless of the way in which they are named, even when the payment for remuneration to subordinate personnel is made through another person.
Notices must be submitted to MAF:
- Within a period of 10 business days following that in which the agreements are entered into or modified.
- Within 30 calendar days as of January 1, 2021, in the case of agreements that are in force on such date.
Through a statement dated January 18 of this year, the MAF established that notices must be submitted through an application that will be available in the Tax Administration System at https://innovacion.finanzas.cdmx.gob.mx/siscon/. Alternatively, if the application is not yet available, notices should be sent to the e-mail account firstname.lastname@example.org.
The notices must contain:
- Original or a certified copy of the respective agreement.
- Number of workers that provide the corresponding services.
- The name of the service provider.
- The Taxpayers Federal Registry (Registro Federal de Contribuyentes) of the service provider.
- The service provider’s address.
The omission or delay in the presentation of notices can cause fines ranging from $3,173 to $9,413 Pesos for each one.