On April 30, 2018, the First Amendment of the 2018 Omnibus Tax Rules was published on published in the Official Gazette of the Federation, which contains Rules that establish the procedure that the contractor and the client should follow in substitution of the obligations contained in article 27, section V of the Income Tax Law (LISR) and in article 5, section II of the Law of Value Added Tax (LIVA).
The contractor will enter the application and register the data of the workers, the period of the service, as well as the Tax Registry of the client and will also authorize it so that it can consult the information and in case the contractor is not the employer of all workers it must obtain the acknowledgment of the corresponding employer.
Once the contractor authorizes the client, he must use the Rule and will: i) identify the digital tax invoice (CFDI); ii) confirm the VAT and its payment date; iii) validate that the name and number of workers for whom the authorization was granted are the same authorized by the contractor; iv) generate and keep as part of its accounting an acknowledgment that will be necessary to deduct the IT and credit the VAT, among others.
The contractor will be responsible of any inconsistencies of the acknowledgment receipt, which can be: i) to not issue in time the payroll and wages of all workers CFDI; ii) to not submit in time the provisional monthly tax returns of wages and salaries; iii) if the total of the IT stated in the CDFI and the total VAT transferred by the service is different than the one stated in the tax return, among others.
1.- Review and, where appropriate, modify the service agreements from the fiscal point of view, in order to define the exact type of service provided and protect the client of any contingency before the SAT and IMSS in case the contractor do not comply its labor obligations.
2.- File a legal procedure against certain legal provisions in connection with this issue, if applicable.
Alejandro Arzate email@example.com
Meyzin de la Cruz firstname.lastname@example.org
Humberto Rodríguez email@example.com
Ricardo Martín firstname.lastname@example.org