As every year, during the months of April and May it is mandatory for every company to comply with company’s profit sharing obligations established by the Federal Labor Law. As a result, it’s important to acknowledge the new constraints to estimate the employee’s benefit.
Renewal of Municipal Permits: Operating and Advertisement
Among the annual obligations of the retail, industrial or services establishments, the renewal of the municipal operating permit and advertisement permit is required, as applicable.
The renewals shall be performed within the first two months of the year, no later than the end of February.
At Cuesta Campos we are concerned about the possible effects that companies may face after recent changes in foreign trade, so below please find a general summary of such changes:
Agreement disclosing new Commercial Identification Numbers (NICOS).
Published on December 3rd, 2021.
As a result of the amendments by which 51 Tariff Codes were created and 15 Tariff Codes were repealed from the Tariff of the General Import and Export Duties Law (TIGIE, by its acronym in Spanish).
With such modification, TIGIE included 65 NICOS mainly for agricultural products, alcoholic beverages, wood products, “talavera”, and costume jewelry. TIGIE repealed 31 NICOS applicable to “Chile” products, “mangos”, “guayabas”, decaffeinated coffee, rice, Tequila, among other products.
In November, the Tax Reform for 2022 was published, which modifies, adds, and repeals several tax rules in the Federal Fiscal Code, Mexican Income Tax Law, and the Value Added Tax Law, among others.
On August 27th, and September 2nd, 2021, respectively, the Mexican Social Security Institute (IMSS, for its acronym in Spanish), and the National Workers' Housing Fund Institute (INFONAVIT, for its acronym in Spanish), released their respective electronic tools ICSOE (Information on Service Contracts or Specialized Works) and SISUB (Subcontracting Information System), to facilitate to the service providers or executors of specialized works, compliance with the obligation to submit to those Institutes, the information of the contracts executed.
On August 3rd, 2021, the General Congress of the United Mexican States decreed the amending of the first, fifth, sixth and seventh transitory articles of the decree on Labor Outsourcing published in the Federal Official Gazette on April 23rd, 2021, extending the period granted until September 1st, 2021, to comply with the outsourcing regulation and perform the direct hiring of its employees as well as to process the recognition of the employer substitution before the Ministry of Labor.
As of August 2021, it will be mandatory for all trademark owners in Mexico, to declare before the Mexican Trademark Office, the actual and effective use of their trademarks.
Amendments to article 30 of the Federal Fiscal Code regarding the conservation and supporting documentation to evidence the economic substance in the increases or decreases of capital stock.
As of September 1st, 2021, the authority will verify compliance with the new provisions of the Labor Reform regarding outsourcing hiring scheme regulation. As a result of such activities, the authority may sanction companies that continue operating under those contracting schemes
On July 15th, 2020, local congresswoman, Leticia Estrada Hernández, presented a bill to repeal the Condominium Real Estate Property Law of Mexico City and therefore, issue a new one in accordance with local civil and notarial provisions, as well as the imposition of prohibitions and sanctions on temporary accommodation services such as Airbnb.
The draft submitted before CONAMER (National Commission for the Improvement of Regulation, CONAMER for its acronym in Spanish) is part of an expected group of secondary regulation for the industry whose term for discussion by Congress expires on December 15th, 2020, in accordance to the last extension granted by Mexico’s Supreme Court of Justice, and as expressed by its name, in the event of its approval, it would partially, excluding industrial use, govern the non-recreative use of cannabis.
On July 27th, 2020, the Federal Government published the criteria that establishes the mechanism on the return to normal economic activities of “vulnerable employees”. As a consequence, employers are obliged to implement a diagnosis and registry of the diseases and existing conditions by their workers, in order to comply with the sanitary measures imposed by the authority and that, in the event of a sanitary inspection, not held responsible and condemned to any sanction.
