In the business environment, it is essential to proactively address tax obligations to avoid potential legal complications. One of the fundamental aspects that companies must take into account is the suspension of labor activities and the implications that this entails in tax terms.
When the employment relationship with workers registered in the Federal Taxpayers’ Registry (RFC) is terminated by the employer, the obligation arises to file the corresponding notice of suspension of activities before the Tax Administration Service (SAT). This notice must be filed within the month following the termination of the services rendered by the workers, in accordance with the provisions of the Miscellaneous Tax Resolution for 2024.
It is important to note that this procedure must be carried out through “Mi Portal” of the SAT, in accordance with the provisions of the procedure form 75/CFF “Notice of suspension/resumption of activities of employees”.
This form establishes, among other things, the deadlines for filing the notice: in the case of suspension, it must be filed within the month following the month in which the employment relationship is terminated. In the case of resumption, within the month following the month in which the employee renders services to the employer and is in the RFC under suspension of activities.
As a result, the specialized team in the fiscal area of Vega, Guerrero & Asociados is available to provide the necessary support and guidance to comply with these regulations in the tax field. We are committed to providing you with the necessary support to address these changes and ensure regulatory compliance for your company.
