[co-author: Iván Andrade Castelán]
On November 12, 2020, the Federal Executive filed before the Chamber of Deputies of the Congress of the Union the “
Initiative of the Federal Executive that reforms, adds and derogates various provisions of the Federal Labor Law, Social Security Law, Law of Employees Housing Fund Institute, Federal Tax Code, Income Tax Law and Value Added Tax Law.” To date, this proposed amendment is still under discussion and review. Notwithstanding the proposed federal legislation, at the local level additional schemes to regulate outsourcing have been developed.
In Mexico City, on January 1, 2021, the amendment to the Tax Code of Mexico City (TCMX) came into effect, adding an obligation that individuals and legal entities file a notice before the Ministry of Administration and Finance of Mexico City (MAF) when