On 29 June 2017, the Tax Administration Service (SAT by its acronym in Spanish) published on its webpage the anticipated version of the Second Amendment to the Miscellaneous Tax Resolution for 2017, in which, amongst others, rule number is modified with the purpose to defer until December 2017 the administrative facilities regarding the fulfillment of the obligations of the recipient and the renderer of the subcontracting activities, indicating that compliance with tax obligations be done through a software application that will be published in the Tax Authority website.

The above, due to the fact that the software application of the SAT is not yet available to taxpayers in the SAT's webpage, notwithstanding that, previously in rule, it had been indicated that it would be available as of 1 July 2017.

Thus, through this amendment to rule it is intended to defer, through the software application, the fulfillment of the obligations of the contracting party and the contractor in subcontracting activities, for the months of January to November 2017, in order to begin with its compliance as of December of the same year.

It is important to note that this is an advance version that has not yet been published in the Federal Official Gazette.

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