The Tax Administration Service (SAT), enabled on October 2018, the application of “labor subcontracting”, in the tax mailbox of its Web Site:

The application, among other functions, will allow to consult the digital tax receipts by Internet (CFDI), of payroll and of payments service, and in addition, the tax returns of the tax value added (VAT) and the income tax (ISR) of the contractor.

In order that the application can operate the contractor must give access to the contractors with their tax ID (RFC), the service agreement and the data of the employees who will work subcontracted.

This application must be updated since January 2018 by the contracting and thereafter each month for consultation.

For more information you can access to the video “Tutorial: Job subcontracting in the tax mailbox”, on here:

Learn about the main legal, labor, tax and accounting aspects relevant in the company’s country of incorporation. Find what you are looking for in our Technical Sheet of Mexico or contact our experts directly.