printable version | July 2021
As a result of the reform to the Labor Law, new obligations arise for companies that provide or will provide specialized services, including registering with the Registry of Providers of Specialized Services or Specialized Works ("REPSE”) by the Secretariat of Labor and Social Security.
In this regard, it is important to note that in order for these companies to be able to register with the REPSE, they must have a valid e.signature and a positive opinion of compliance with tax obligations issued by the Tax Administration Service ("SAT”), the Mexican Social Security Institute (“IMSS”) and the National Workers' Housing Fund Institute (“INFONAVIT”), since otherwise No. may register with the REPSE.
As regards the SAT, the opinion is issued as negative when it considers that there is a breach of tax obligations by the taxpayer. This can happen in various situations, including the following cases:
- When you fail to comply with your obligations regarding registration in the Federal Registry of Taxpayers.
- You are not up to date with your tax obligations regarding the filing of annual Income Tax (“ISR”) returns, provisional ISR payments, ISR withholdings for salaries and wages, withholdings for similar to salaries, final ISR payments, Value Added Tax (“VAT”) and Special Tax on Production and Services (“IEPS”), as well as informational returns.
- Be published on the SAT Portal, in the definitive list referred to in article 69-B, fourth paragraph of the Federal Tax Code ("non-existent operations").
- Have tax credits filed by existing or firm tax authorities.
- Not located at your tax domicile.
For this reason, we recommend that before starting the process, you verify that the company to be registered has the aforementioned positive opinion, to avoid being denied permission to continue with the registration with the REPSE, and to verify that the other requirements provided for this are met.
*The publication of this note does not constitute legal advice, nor is it intended to be applicable to particular cases.
If you require additional information, please contact the partner responsible for your matters or one of the lawyers mentioned below:
Mexico Office
