As of May 2020, rules were incorporated for taxpayers who hire the provision of personnel services (outsourcing).
If the company hires an outsourcing service, the contracting company will have an obligation to register as a withholder. For their part, the service provider will also have to file its return each month.
In addition to the outsourcing withholding, there were other important changes this year, such as the monthly obligation to file and pay these returns as of January 2020. The filing deadline must be no later than the 17th day of the month following that in which the tax base was generated.
Also, the expenses for the concept of assimilated salaries are considered taxable.
If you need more information, contact us, and we will be happy to assist you with any concerns you may have related to this matter.