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
hiring staff or subcontracting services from a contractor
that constitute the subcontracting of personnel.
(Currently, the obligation is in the terms of Article 15-A of
