In order to fulfill the tax obligations regarding outsourced
services, in order to deduct the expenses for income tax purposes
and credit the value added tax, the contracting party and the
contractor could provide and review the correspondent information
through the electronic format "Authorization of the contractor
for consult the CFDI's and tax returns" which was
available in the tax mailbox.
On August 20, 2019, the Tax Administration Service
("SAT" per its Spanish acronym) released through its
website the First Modification Resolution to the Miscellaneous Tax
Resolution for 2019, in which rules 3.3.1.44. to 3.3.1.48, that
regulated the tax obligations regarding outsourced services using
the electronic format, were derogated.
