Cuarta Resolución de Modificaciones a la Resolución Fiscal para 2018
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Acuerdo para brindar facilidades administrativas en materia de subcontratación laboral
ACUERDO PARA BRINDAR FACILIDADES ADMINISTRATIVAS EN MATERIA DE SUBCONTRATACIÓN LABORAL. El día 05 de septiembre de 2018, el Diario Oficial de la Federación (DOF) publicó un acuerdo en su página oficial para brindar facilidades administrativas a quienes se encuentren en materia de subcontratación laboral. Dicho acuerdo establece que, el patrón o contratista podrá haber dado por cumplida la obligación que establece el artículo 15-A de la Ley de Seguro Social (LSS), el cual consiste en que el patrón debe incorporar por cada uno de sus trabajadores, el nombre del beneficiario de los servicios o trabajos contratados en el sistema de cómputo autorizado por el Instituto, cuando utilice el aplicativo de “Autorización del contratista para la consulta de CFDI y declaraciones”. Adicionalmente, el acuerdo menciona que por parte del beneficiario o contratante de los servicios, cumplirá con la obligación de informar trimestralmente a las autoridades correspondientes la información de los trabajadores así como del contrato vigente entre las partes cuando utilice el aplicativo “Consulta por el contratante de CFDI y declaraciones”. El DOF menciona que esta facilidad sólo será aplicable respecto de los contratos que sean registrados en el aplicativo “Autorización del contratista para la consulta del CFDI y declaraciones”. Dichos aplicativos se encuentran en el Buzón Tributario del portal del Servicio de Administración Tributaria (SAT). Finalmente, es importante mencionar que estas facilidades entrarán en vigor el día 06 de septiembre de 2018.