In recent days, the “Decree amending, adding to, and repealing various provisions of the Tax Code of Mexico City” (“Decree”) was published in the Official Gazette of Mexico City, which entered into force on January 1, 2021.
Among other amendments made to the Tax Code of Mexico City, the addition of Article 156 BIS stands out, by virtue of which an obligation is established for individuals or legal entities that contract or subcontract services provided by a contractor, in accordance with the applicable regulations, to file with the Ministry of Administration and Finance of Mexico City (“Ministry”) a notice within the 10 days following the day on which such contract is entered into or amendments are made to it (“Notice”). The foregoing applies regardless of how such services are denominated and even when the payment for remuneration of subordinated personal work is made through another person. The Notice must include, as an annex, the original or certified copy of the respective contract, and must report the number of workers providing the corresponding services, as well as the name or corporate name, the Federal Taxpayer Registry (RFC), and the domicile of the contractor. Likewise, it is established that the Ministry may require the obligated persons (without specifying in which cases it may do so) to file the Notice; such requirement must be complied with within a period of 10 days. It should be noted that failure to file the Notice, or its late filing, will be sanctioned with a fine ranging from $3,713.00 to $9,413.00 pesos. Finally, by means of the thirty-seventh transitory article of the Decree, it was established that the obligated persons must file, within the 30 calendar days following the entry into force of the Decree (that is, no later than January 31, 2021), the Notice for the contracts that are in effect as of January 1, 2021, regardless of the date on which they were entered into or amended. For further information, please contact our experts: Fernando Moreno, Partner: +52 (55) 5258 1008 | fmoreno@vwys.com.mx Rodolfo Trampe, Partner: +52 (55) 5258 1054 | rtrampe@vwys.com.mx Jorge Díaz Carvajal, Associate: +52 (55) 5258 1008 | jdiaz@vwys.com.mx Diego Benítez, Associate: +52 (55) 5258 1008 | dbenitez@vwys.com.mx
