Specialized s works 7


However, one month after the REPSE portal was launched, the Ministry of Labor and Social Welfare (STPS) has only «palominated» 7% of the subcontractors that started their registration, according to a note published by El Financiero.
During the webinar «Practical Aspects of Subcontracting», organized by the Procuraduría de la Defensa del Contribuyente (Prodecon), the official explained that of this total, around 3,000 subcontractors have completed the registration process. But of that amount, only «more or less» 600 companies have obtained their registration to date.
As for the e.firma, the official mentioned that it is necessary to enter the REPSE and, once inside the system, it verifies that the subcontractor is up to date with the IMSS, SAT and Infonavit.
«The registration of activities is not a space of invitation to imagination, but to literalness. That is: what activity do you have in your corporate purpose or in your registration with the SAT, and tell me which of them you are going to register and write it literally because that is how it will appear in the registry.

Specialized services obligations

On May 24, the Ministry of Labor published an agreement containing the general provisions for companies that want to register in the specialized services registry. Formally, the registry is called Registro de empresas que prestan servicios especializados o obras especializadas (REPSE).
The guide indicates that the time required to fill out the form can be long due to the amount of data and documents requested. However, the system saves the data entered and, if the user leaves the session and continues at a later time, the system will start from the point where the user left off.
It is important to consider that in many occasions it is necessary to enter the electronic signature twice for the form to appear. There are users who have entered their electronic signature, and when they log in, the page appears again for them to enter it again.
A payroll voucher in XML is requested. But it is not specified from which period or from which person, it seems that any Digital Tax Receipt by Internet (CFDI) of payroll covers the requirement.

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Repse mexico

On April 23, 2021, a Decree was published in the Official Gazette of the Federation amending several laws regarding labor subcontracting, such as the Federal Labor Law, the Social Security Law, the Law of the National Workers’ Housing Fund Institute, the Federal Tax Code, the Income Tax Law, the Value Added Tax Law, the Federal Law of Workers in the Service of the State, Regulatory of Section B) of Article 123 of the Constitution, the Regulatory Law of Section XIII Bis of Section B, of Article 123 of the Political Constitution of the United Mexican States, (hereinafter, «Reform»).
Now, the Guidelines for the registration of contractors confirm the possibility of subcontracting specialized services, complementary or shared works between companies of the same business group, as long as they are not part of the corporate purpose or the main economic activity of the company that receives them. Therefore, it is essential to specify the elements that must be considered at the time of qualifying a specialized service or a specialized work.

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Specialized s works 7 del momento

The Ministry of Labor and Social Welfare (STPS) invited individuals or legal entities that provide services or perform specialized works to register in the registry to offer their services, as established in Article 15 of the Federal Labor Law.
On May 24, the federal agency published the agreement by which it discloses the general provisions for the registration of individuals or legal entities that provide services or perform specialized works.
The registration is also mandatory for those companies that provide complementary or shared services or works within the same business group, provided that they are not part of the corporate purpose or the main economic activity of the company that receives them.
For each of such activities, they must prove, under oath, the specialized nature of such activities and provide the elements or factors that support this exceptional nature.
For registration, interested parties must enter the site http://repse.stps.gob.mx and at the time of making the application, they must be up to date with their tax and social security obligations.

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