On May 25, the Tax Administration Service (SAT) announced, through the second draft of the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2018, a new date for the contracting parties of labor subcontracting services to consult the information authorized by the contractor as of the last day of the month immediately following the month required to be consulted.

In addition, from January to August 2018 and the following months, the contracting party will be able to carry out the query by using the computer application offered by the SAT for the compliance with employment subcontracting matters, as of the last day of September 2018.

Those taxpayers who will not carry out subcontracting activities in 2018 may submit the Notice of Compliance with the obligations for fiscal year 2017, no later than September 30, 2018.

Do not hesitate to contact us if you have any doubts or need clarification on this subject.