The importance of regulating working conditions, when teleworking is chosen, lies in the difficulty that implies guaranteeing such conditions in a place that is different to the company's workplace. This modality presents advantages for employers and employees, but also entails the fulfillment of labor obligations for both of them.
As of this year, Mexican companies with foreign partners or shareholders without a permanent
establishment in Mexican territory involved in the sale of their shares or equity interests must
file a notice before the Tax Authority ("SAT"). Such obligation is the result of the amendment
to Article 76 of the Income Tax Law (“LISR”) and Rule 3.9.18 of the General Tax Rules
(“RMF”).
On July 6 th , 2022, the Mexican Social Security Institute (IMSS, by its acronym in Spanish)
published a press release informing to the general public the procedure the expedite the
labor incapacity for affiliated employees infected with COVID-19. The new procedure does
not require the affiliated employee to schedule a doctor´s appointment at IMSS, and the
corresponding permit will be issued electronically through a digital tool called " COVID-19
Permit version 4.0". The purposes of this new expedited and electronic procedure is to break
the chains of infection of COVID-19.
The Ministry of Labor and Social Welfare (STPS, by its acronym in Spanish) points out new strategies and lines of action to monitory compliance with regulations.
New Rules and criteria of the Ministry of Economy on Foreign Trade matters On May 9, 2022, the Ministry of Economy issues the Accord setting forth the general rules and criteria on foreign trade matters (the "Accord").
This Accord includes different interpretation criteria, updates normative references and removes specific formalities and requirements that made certain administrative procedures and foreign trade formalities more complicated to comply when filed before the Ministry of Economy (SE). In this regard, Cuesta Campos committed to support you company with the full compliance of its foreign trade obligations, informs you the relevant issues of this publication that could have an impact on your operations.
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.
