The term outsourcing.
In the business context, refers to the process in which an organization hires an external company to take charge of any activity whether administrative, production or organization, on account of economic remuneration.
Currently this scheme is subject to great control and regularization by our tax authorities, justified in the abuse of this model to evade tax and social security obligations, in terms of Income Tax, Value Added Tax, Payroll Tax , Workers-Employer Fees to the Mexican Institute of Social Security, as well as contributions to the Institute for the National Fund for Workers’ Housing (Infonavit) and / or the Participation of Workers in Profits (PTU).
For the foregoing and to avoid pressing situations, we hereby inform you of the legal basis (article 27, fraction V of the Current ISR Law) , where the requirements to consider deductible Expenditure for labor subcontracting :
“In the case of labor subcontracting in terms of the Federal Labor Law, the contractor must obtain from the contractor a copy of the tax receipts for the payment of salaries of the workers who have provided the subcontracted service, of the acknowledgments of receipt, as well as the declaration of the whole of the withholdings of taxes made to said workers and of payment of the worker-employer contributions to the Mexican Institute of Social Security (…) “
Although outsourcing is regulated among other provisions by the Federal Law for the Prevention and Identification of Operations with Resources of Illegal Origin (Money Laundering), the tax authority has warned cases provided for in Article 69-B of the Federal Tax Code, regarding the non-existence of transactions covered by tax receipts.
As described above, it is important that if you decide to use this service promptly check that your contractor submits all the documentation that justifies compliance with labor, tax and employment obligations of social security for the concept of salaries, declarations, payment of taxes and IMSS quotas, since, otherwise, you as a user could be subject to penalties for non-compliance of obligations or failing by non-existent operations.
Regarding this issue, a benefit for the year 2017 is stipulated in the rule 3.3.1.44 of the Miscellaneous Fiscal Resolution for 2017 , where it states:
“For the purposes of articles 27, fraction V, last paragraph of the Income Tax Law, as well as 5, fraction II and 32, section VIII of the VAT Law; In the case of labor subcontracting in terms of the Federal Labor Law, the obligations of the contracting party and of the contractor referred to in the aforementioned provisions, corresponding to the months of January to November 2017 and subsequent, may be fulfilled as of December. same year, using the computer application that will be announced on the SAT Portal “.
This work model, Outsourcing, we could not catalog as positive or negative, since it will depend largely on the needs of each company, as well as the costs (economic and time) that would represent performing these activities itself.
So this information serves, to have elements of judgment that allow you to choose the way of work that, by virtue of its internal aspects, more suits you.
