2nd FIFTEEN, APRIL 2021
14 mayo 2021
We hereby summarize the labor and tax information disclosed through different media during the second fifteen day period of April 2021 such as the Internet Web page of the Tax Administration Service (SAT) and the Official Daily Gazette (DOF - as per its initials in Spanish), among other things.
LABOR SUBCONTRACTING REFORM
The Executive Branch saw fit to enact Reforms to distinct federal laws that were published in the afternoon edition of the DOF on April 23, 2021, through the Decree that reforms, adds, and repeals various provisions of the Federal Labor Act (LFT - as per its initials in Spanish), the Social Security Law (LSS), Institute of national housing Fund for Workers Law (LINFONAVIT), the Federal Tax Code (CFF), the Income Tax Law (LISR), the Value Added Tax Law (LIVA), the Federal Act on Public services (LFTSE), Regulations of Section B) of Article 123 of the Constitution, the Regulatory Law of Subsection XIII Bis of Section B of Article 123 of the Political Constitution of the Mexican United States in labor Subcontracting matters which, in general, became effective on April 24, except for the reforms to the CFF, LISR, LIVA, which will start to be applied beginning August 1, 2021,
We present a summary below of the additions and modifications carried out on the different laws referred to above, as follows: