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2021

Extension of Outsourcing-reform Deadlines

31 Jul 2021
In an extraordinary session of July 30th, 2021, the Mexican Congress agreed to extend to September 1st, 2021, the entry in force of the tax provisions and the transitory regime in labor and social security matters, in connection to the Amendments to the Outsourcing regime, published in the Official Gazette of the Federation on April 23rd, 2021. You can find a PDF version of this communication.

2021

Effective Income Tax Rates for Large Taxpayers – SAT

14 Jun 2021
Over the weekend, the Tax Administration Service (SAT) published on its website (sat.gob.mx) an analysis of the reference parameters of the effective income tax rates for the measurement of tax risks corresponding to 40 different activities within 5 economic sectors, based on the registry of large taxpayers. As always, we suggest that a particular review be carried out, taking into account the effective rate parameters used by the Tax Authority, which will allow to our clients to know their situation. You may find the topics that we consider the most relevant of said publication.

2021

Publication General Provisions Specialized Providers Registration

24 May 2021
Today, May 24th, 2021, one month after the entry into force of the outsourcing reform, the Agreement by which the general provisions for the registration of individuals or legal entities that provide specialized services or perform specialized works, as well as for those companies that provide services or works of a complementary or shared nature in the same business group, was published in the Official Gazette of the Federation, pursuant to Articles 13 and 15 of the Federal Labor Law.

2021

Publication of the Outsourcing Reform Decree

24 Apr 2021
On April 23, 2021, the Decree amending, adding and repealing provisions of several Federal laws, to prohibit outsourcing activities and regulate certain exceptions, was published in the Official Gazzette. Several changes were made to laws such as the Federal Labor Law, Social Security Law, Law of the Institute of the National Housing Fund for Workers, Federal Tax Code, Income Tax Law and Value Added Tax Law, among others. The relevant aspects of said amendments are analyzed in our News Flash.

2021

Mexico President´s office announces agreement on outsourcing initiative

15 Apr 2021
The President of Mexico met with representatives of both the private and the employee’s sectors, as well as congressmen and officers of the federal government to discuss several matters associated with the outsourcing bill. You can find the issues that we consider most relevant to the aforementioned meeting here, although we recommend that it be reviewed individually in order to identify other issues that may be of interest and that are not discussed in this Information Flash.

2021

Entry into force of the Mexican Electric Industry Bill

23 Mar 2021
On March 9, 2021, it was published in the Federal Official Gazette the bill that reforms the Electric Industry Law.

2021

Mexican Senate approves the Electric Industry Bill

23 Mar 2021
On March 2, 2021, the Mexican Senate approved the bill to reform the Electric Industry Law. Such bill was already sent to the Mexican President for its publication on the Federal Official Gazette, which is expected to happen within the next few days.

2021

Electric Industry Bill

23 Mar 2021
On January 29, 2021, the President of Mexico filed before the Mexican Congress a "preferential bill" procedure with a "Decree to reform the Electric Industry Law".

2021

Update: Reform Decree on Teleworking (Home Office)

23 Mar 2021
On January 11th, 2021, the decree of reforms and additions to the Federal Labor Law on Teleworking, approved last December by the Congress of the Union, was published in the Official Gazette of the Federation, which seeks, among others: to balance the labor relationship and private life of employees under this scheme, establish new obligations in terms of safety, health and prevention of professional risks and adapt Collective Bargaining Agreements that contemplate teleworking.

2021

Mar-2021. Entry into force of the Mexican Electric Industry Bill.

10 Mar 2021
Entry into force of the Mexican Electric Industry Bill.

2021

Mar-2021. Senate approves the Electric Industry Bill.

03 Mar 2021
Senate approves the Electric Industry Bill.

2021

Feb-2021. Electric Industry Bill.

03 Feb 2021
Electric Industry Bill.

2021

Jan-2021. Update: Reform Decree on Teleworking (Home Office) .

11 Jan 2021
Update: Reform Decree on Teleworking (Home Office) .

2020

Dic-2020. Reform Decree on Teleworking (Home Office).

15 Dec 2020
Reform Decree on Teleworking (Home Office).

2020

Dic-2020. An agreement regarding the outsourcing initiative was signed.

10 Dec 2020
An agreement regarding the outsourcing initiative was signed.

2020

Nov-2020. Outsourcing Reform Bill.

13 Nov 2020
Outsourcing Reform Bill.

2020

Nov-2020. 2021 Tax Amendments.

13 Nov 2020
2021 Tax Amendments.

2020

Oct-2020. Elimination of outsourcing is anounced.

28 Oct 2020
Elimination of outsourcing is anounced.

2020

Sep-2020. Profit Sharing percentage determination.

18 Sep 2020
Profit Sharing percentage determination.

2019

Dic-2019. Relevant Topics of the 2020 Tax Reform.

12 Dec 2019
Relevant Topics of the 2020 Tax Reform.

2019

Oct-2019. Proposal of Reform of the Federal Labor Law - Substantial modifications to the outsourcing regime.

25 Oct 2019
Proposal of Reform of the Federal Labor Law - Substantial modifications to the outsourcing regime.

2019

Oct-2019. 2020 Tax-Reform Update.

18 Oct 2019
2020 Tax-Reform Update.

2019

Sep-2019. Relevant topics of the Tax Reforms 2020.

10 Sep 2019
Relevant topics of the Tax Reforms 2020.

2019

Feb-2019. México does not renew steel import tariffs.

08 Feb 2019
México does not renew steel import tariffs.

2019

Jan-2019. Withholding on Corporate Bonds and Sale of Shares through IPOs.

11 Jan 2019
Withholding on Corporate Bonds and Sale of Shares through IPOs.

2019

Jan-2019. Tax incentives for Northern Border Region of Mexico.

11 Jan 2019
Tax incentives for Northern Border Region of Mexico.

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Mar-2019. Mexico renews import tariffs on steel products.


Mexico renews import tariffs on steel products.

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May-2019. Decree repealing tax amnesties.


Decree repealing tax amnesties.

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Jan-2002. Federal Tax Amendments 2002


Federal Tax Amendments 2002

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Jan-2004. Tax Rate of 4.9 on Interest Paid on Securities and to Foreign Investment Banks


Tax Rate of 4.9 on Interest Paid on Securities and to Foreign Investment Banks

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May-2004. Criteria of the Tax Administration Service Regarding Illegal Tax Practices


Criteria of the Tax Administration Service Regarding Illegal Tax Practices

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Jul-2004. Update to the Criteria on Illegal Tax Practices


Update to the Criteria on Illegal Tax Practices

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Sep-2004. 2005 Fiscal Reforms Bill


2005 Fiscal Reforms Bill

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Jan-2005. Decree that Modifies Various Duties Contained in the Tariff of the General Import


Decree that Modifies Various Duties Contained in the Tariff of the General Import

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Apr-2005. Withholding on Certain Mexican-Placed, Public Instruments


Withholding on Certain Mexican-Placed, Public Instruments

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Oct-2005. Thin Capitalization Rules


Thin Capitalization Rules

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Dec-2006. Amendments to Tax Laws for 2007


Amendments to Tax Laws for 2007

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Sep-2007. Tax Amendments for 2008


Tax Amendments for 2008

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Nov-2007. Rules for the enactment of the business flat tax


Rules for the enactment of the business flat tax

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Jun-2007. Proposed tax amendments for 2008


Proposed tax amendments for 2008

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Mar-2009. Repatriation of resources decree


Repatriation of resources decree

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May-2009. Measures benefitting Mexican industries affected by Influenza


Measures benefitting Mexican industries affected by Influenza

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Sep-2009. Amendments to Tax Laws for 2010


Amendments to Tax Laws for 2010

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Nov-2009. Amendments to Tax Laws for 2010 approved by the Mexican Congress


Amendments to Tax Laws for 2010 approved by the Mexican Congress

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Jan-2011. Amendments to Tax Laws for 2011


Amendments to Tax Laws for 2011

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Sep-2011. Bill of Tax Amendments for 2012


Bill of Tax Amendments for 2012

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Dec-2011. Tax Bill 2012


Tax Bill 2012

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Jan-2004. Highlights of Amendments to the Mexican Tax Laws


Highlights of Amendments to the Mexican Tax Laws

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Jan-2005. Law of Revenue of the Federation Decrees that Amend Several Tax Provisions


Law of Revenue of the Federation Decrees that Amend Several Tax Provisions

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Jan-2006. Mexican Tax Reforms 2006


Mexican Tax Reforms 2006

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Jul-2006. Highlights of Amendments to the Mexican Tax Laws_2006


Highlights of Amendments to the Mexican Tax Laws_2006

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Jan-2007. Law of Revenue of the Federation Decrees that Amend Several Tax Provisions_2007


Law of Revenue of the Federation Decrees that Amend Several Tax Provisions_2007

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Oct-2007. Tax Reform for 2008


Tax Reform for 2008

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Jan-2010. Tax Reform for 2010


Tax Reform for 2010

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Nov-2012. Labor reform


Labor reform

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Dec-2012. Amendments to Labor Law


Amendments to Labor Law

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Feb-2013. Regulations Tax Amnesty Program


Regulations Tax Amnesty Program

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Ags-2013. Mexican tax authorities take action on BEPS


Mexican tax authorities take action on BEPS

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Ags-2013. Mexican tax authorities take action on BEPS.


Mexican tax authorities take action on BEPS.

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Sep-2013. Mexico Energy Reform Bill.


Mexico Energy Reform Bill.

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Sep-2013. Bill of Tax Amendments for 2014.


Bill of Tax Amendments for 2014.

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Sep-2013. Bill of Tax Amendments for 2014


Bill of Tax Amendments for 2014

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Sep-2013. Bill of tax amendments - New tax regime for maquiladoras


Bill of tax amendments - New tax regime for maquiladoras

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Sep-2013. Bill of tax amendments - Real Estate Investments


Bill of tax amendments - Real Estate Investments

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Sep-2013. Bill of tax amendments - Mining industry


Bill of tax amendments - Mining industry

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Sep-2013. Bill of tax amendments - Mining industry.


Bill of tax amendments - Mining industry.

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Oct-2013. Bill of Tax Amendments for 2014 approved by Lower Chamber


Bill of Tax Amendments for 2014 approved by Lower Chamber

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Oct-2013. Bill of Tax Amendments for 2014 approved by Lower Chamber.


Bill of Tax Amendments for 2014 approved by Lower Chamber.

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Dic-2013. Mexico Energy Reform Bill Approved.


Mexico Energy Reform Bill Approved.

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Jun-2014. Mexico Secondary laws Energy Reform Bill.


Mexico Secondary laws Energy Reform Bill.

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Oct-2014. Energy Reform.


Energy Reform.

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Dec-2014. Administrative provisions for exploration and extraction of hydrocarbons.


Administrative provisions for exploration and extraction of hydrocarbons.

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Sep-2015. Bill of Tax Amendments for 2016.


Bill of Tax Amendments for 2016.

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Sep-2015. Energy and Infrastructure Investment Trust.


Energy and Infrastructure Investment Trust.

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Apr-2016. Amendments to the FIBRA-E rules.


Amendments to the FIBRA-E rules.

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Jan-2017. Repatriation of Resources.


Repatriation of Resources.

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Jan-2017. Amending of Mexican Harmonized Tariff Schedule.


Amending of Mexican Harmonized Tariff Schedule.

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Feb-2017. Repatriation of resources.


Repatriation of resources.

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Apr-2017. Rules for filing of the Master, Local and Country by Country annual informative returns.


Rules for filing of the Master, Local and Country by Country annual informative returns.

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Jul-2017. Repatriation of resources.


Repatriation of resources.

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Sep-2017. Forms and frequent questions regarding transfer pricing informative tax returns.


Forms and frequent questions regarding transfer pricing informative tax returns.

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Jun-2018. Mexican Retaliation to import duties imposed by the USA.


Mexican Retaliation to import duties imposed by the USA.

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Nov-2018. CPTPP - Trans-Pacific Free Trade Agreement.


CPTPP - Trans-Pacific Free Trade Agreement.

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Dic-2018. Mexico, USA and Canada formally sign USMCA.


Mexico, USA and Canada formally sign USMCA.