On 19 October 2018, it was published in the Federal Official Gazette the Third Resolution of Modifications to the Miscellaneous Tax Rules for fiscal year 2018 (Tax Rules) through which the Article fourth of the Resolutions of the Tax Rules was amended for purposes of granting to the recipient of the services an extension until 31 October 2018 to consult the information authorized by the service provider through the information application related to the labor subcontracting operations from January to September 2018.

With respect to the fulfillment of the obligations of fiscal year 2017 for taxpayers that will not carry out subcontracting activities in 2018, the "Notice of compliance with the obligations of the fiscal year 2017" may be filed no later than 30 September 2018.

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