{"id":5730,"date":"2021-09-01T20:47:56","date_gmt":"2021-09-02T01:47:56","guid":{"rendered":"https:\/\/fralla.mx\/?p=5730"},"modified":"2021-09-01T20:54:14","modified_gmt":"2021-09-02T01:54:14","slug":"flash-fiscal-no-20-agosto-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-20-agosto-2021\/","title":{"rendered":"Flash Fiscal No 20 – Agosto 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 20 – Agosto 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\tCumplimiento en Materia de Subcontrataci\u00f3n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Como lo comentamos en nuestro Flash Fiscal No. 18, el pr\u00f3ximo 1 de septiembre del presente a\u00f1o entrar\u00e1n en vigor ciertas disposiciones transitorias del Decreto por el que se reforman diversas disposiciones en materia de subcontrataci\u00f3n[1]<\/a> publicado en el Diario Oficial de la Federaci\u00f3n el 23 de abril de 2021, las cuales implicar\u00e1n la adopci\u00f3n de procedimientos administrativos de revisi\u00f3n para los contribuyentes que contraten servicios especializados.<\/p>\n

Derivado de lo anterior, en FRALLA<\/strong> nos ponemos a su disposici\u00f3n para llevar a cabo dichos servicios entre los cuales se incorporan los siguientes:<\/p>\n

1) Revisi\u00f3n de las operaciones a celebrarse o celebradas con los principales proveedores, prestadores de servicios en general con objeto de verificar si dichas operaciones se encontrar\u00edan dentro del alcance de la Reforma en materia de subcontrataci\u00f3n.<\/p>\n

2) Revisi\u00f3n o due diligence <\/em>de los proveedores que presten servicios especializados o lleven a cabo la ejecuci\u00f3n de obras especializadas con objeto de verificar el debido cumplimiento de las obligaciones establecidas en la Reforma en materia de subcontrataci\u00f3n, en las que se incluyen las siguientes:<\/p>\n

i. Revisi\u00f3n de los contratos a celebrarse con los referidos proveedores, particularmente de las actividades a realizar, as\u00ed como los objetos sociales tanto del cliente como de los proveedores;<\/p>\n

ii. Verificaci\u00f3n del alta en Registro de Prestadores de Servicios Especializados y Obras Especializadas (REPSE);<\/p>\n

iii. Revisi\u00f3n y verificaci\u00f3n de la presentaci\u00f3n del aviso ante las autoridades locales de la Ciudad de M\u00e9xico con motivo de la celebraci\u00f3n de contratos de subcontrataci\u00f3n (servicios u obras especializadas);<\/p>\n

iv. Revisi\u00f3n de la informaci\u00f3n que deber\u00e1 ser proporcionada de forma peri\u00f3dica por dichos proveedores al cliente.<\/p>\n

Por \u00faltimo, reiteramos nuestro compromiso en la prestaci\u00f3n de nuestros servicios con la intenci\u00f3n de evitar riesgos o contingencias en materia de subcontrataci\u00f3n con estricto apego a la legislaci\u00f3n aplicable.<\/p>\n

\u00a0<\/p>\n

*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n

\u00a0<\/p>\n

Agosto 2021<\/p>\n

Ciudad de M\u00e9xico, M\u00e9xico<\/p>\n

[1]<\/a> Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley Federal del Trabajo; de la Ley del Seguro Social; de la Ley del Instituto del Fondo Nacional de la Vivienda para los Trabajadores; del C\u00f3digo Fiscal de la Federaci\u00f3n; de la Ley del Impuesto sobre la Renta; de la Ley del Impuesto al Valor Agregado; de la Ley Federal de los Trabajadores al Servicio del Estado, Reglamentaria del Apartado B) del Art\u00edculo 123 Constitucional; de la Ley Reglamentaria de la Fracci\u00f3n XIII Bis del Apartado B, del Art\u00edculo 123 de la Constituci\u00f3n Pol\u00edtica de los Estados Unidos Mexicanos, en materia de Subcontrataci\u00f3n Laboral<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t<\/i>Ant<\/span><\/span>Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Cumplimiento en Materia de Subcontrataci\u00f3n<\/p>\n","protected":false},"author":1,"featured_media":5731,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[22,29],"tags":[],"class_list":["post-5730","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","category-noticias-generales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 20 - Agosto 2021 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-20-agosto-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 20 - Agosto 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Cumplimiento en Materia de Subcontrataci\u00f3n\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-20-agosto-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-09-02T01:47:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-02T01:54:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/09\/Flash-Fiscal-20-2021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"770\" \/>\n\t<meta property=\"og:image:height\" content=\"420\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 20 – Agosto 2021\",\"datePublished\":\"2021-09-02T01:47:56+00:00\",\"dateModified\":\"2021-09-02T01:54:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/\"},\"wordCount\":463,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/Flash-Fiscal-20-2021.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-20-agosto-2021\\\/\",\"name\":\"Flash Fiscal No 20 - 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