Notice of subcontracting in the CDMX.
In order to comply with article 156 Bis of the CDMX Tax Code, which provides that taxpayers who hire or subcontract personnel, must submit a notice of subcontracting to the Ministry of Administration and Finance of Mexico City, within 10 days of the conclusion of the contract or modifications to it.
The notice of subcontracting must be made by means of an application, however this is not yet available in Contribution Management System (SAC), in which it can be entered through the signature of the taxpayer.
Given the situation discussed above, the Ministry of Administration and Finance of Mexico City, provides as an alternative for taxpayers obliged to submit the notice of subcontracting the following email email@example.com;
This email account will be used as long as the application is not released, as once available, the registration must be entered through the platform to receive the corresponding accusation.
In the event that the notice is not filed or is done late, the Tax Code of Mexico City establishes as a sanction in case of non-compliance a fine that can be from 3,713.00 pesos and up to 9,000 pesos,413.00 pesos, in respect of each contract for which the obligation to present to the Ministry of Finance is imposed.
If you have doubts about this procedure, come to us and we will advise you. Remember that in our law firm Bandala | Díaz | García we have an expert and capable team in payroll management.
The main purpose of this information is to provide guidance to the general public. It does not replace the provisions of applicable law. Nor does it replace the specialized legal advice or consultancy that can be offered by any of the lawyers and/or accountants of Bandala | Díaz | García