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Specialized services as a vulnerable activity

On April 23rd, 2021, the Reform of laws was carried out, including the Federal Labor Law, Social Security, INFONAVIT, the Tax Code, among others; for purposes of eliminating the concept of Labor Subcontracting or Outsourcing (Art. 12 LFT). The main purpose of this reform is to prevent abuses and violation of workers' rights, as well as evasion in the distribution of profits, taxes and labor contributions.

Article 13 LFT

The subcontracting of specialized services or the execution of specialized works that are not part of the corporate purpose or the predominant economic activity of the beneficiary of these is allowed, provided that the contractor is registered in the public register with the Ministry of Labor and Social Welfare.

However, this issue is not only within the framework of enforcement of these laws, since the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (LFPIORPI), also contemplates within subsection b) of section XI of Article 17, the provision of independent professional services for the administration of resources which, by the criteria of the Financial Intelligence Unit, also considers outsourcing services as a vulnerable activity.

Regarding this questioning, on September 23rd, 2021, the Financial Intelligence Unit (FIU) has indicated through its criteria, that those companies registered in the REPSE must contemplate the following:

Is any company that is registered in the Registry of Providers of Specialized Services or Specialized Works (REPSE) in accordance with article 15 of the Federal Labor Law (LFT) required to register as a Vulnerable Activity in accordance with Article 12 of the LFPIORPI regulations?

UIF Response: “Regardless of whether or not in accordance with the LFT there is an obligation to be registered with the REPSE, what triggers the obligation to carry out the registration and registration process as a Vulnerable Activity is that the service provided is carried out carried out in terms of subparagraph b) of section XI of article 17 of the LFPIORPI, that is, that it is prepared for the client or carried out on behalf of the client, the administration and management of resources, securities or any other assets of the clients, regardless of whether or not said administration includes the power to make decisions on the destination of said resources, securities or assets and the service provider is limited to following the instructions of the client.”

We recommend that our clients who carry out labor subcontracting operations or specialized services verify if the services provided could qualify as a vulnerable activity.

We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.

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