13 Jun Authorities call upon specialized service providers to avoid tax fraud.
On May 17 th , 2023, the Ministry of Labor and Social Welfare (STPS, by its acronym in Spanish), in collaboration with the Ministry of Finance (SHCP, by its acronym in Spanish) and the Tax Administration Service (SAT, by its acronym in Spanish), issued an official statement reminding all those individuals or legal entities who provide specialized services or perform specialized work, without having the corresponding registration, that they may be sanctioned with the crime of tax fraud for this lack of registration.
In addition to a tax fraud incurred by those individuals or legal entities who provide specialized services or perform specialized work without proper registration before the Ministry of Labor and Social Welfare (STPS, by its acronym in Spanish), those who execute specialized services with companies not registered before such authority will not be able to deduct or credit such payments for tax purposes.
The above is set forth in the 2021 labor reform, which established that any company or individual providing services or performing specialized work must be registered before the Public Registry of Specialized Services or Specialized Work Contractors (REPSE, by its acronym in Spanish).
Please bear in mind that the folio of the activity that appears in the registration notice of the provider and the approximate number of workers that will perform the services must be indicated in the contract for the provision of services or specialized works.
Finally, the penalty for the lack of compliance with these provisions is a fine ranging from 2 thousand to 50 thousand times the Unidad de Medida y Actualización (UMA, by its acronym in Spanish).
If you have any additional questions or comments, please do not hesitate to contact us.
Contact
Gerardo Valencia
Karla Jiménez
Erick Sastré
THE ABOVE IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS WITH REGARD TO THE SUBJECT MATTER. THIS DOCUMENT ONLY REFERS TO THE APPLICABLE LAW IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO ENSURE ACCURACY, NO RESPONSIBILITY CAN BE ACCEPTED FOR ERRORS OR OMISSIONS. THE INFORMATION CONTAINED HEREIN SHOULD NOT BE RELIED ON AS LEGAL, ACCOUNTING OR PROFESSIONAL ADVICE BEING RENDERED.