Do I have any tax obligations when hiring a contractor from VPM Solutions?

1. Do I have any tax obligations when hiring a contractor from VPM Solutions?

No.  As independent contractors, all VAs are responsible for their own taxes.

2. Is there a way I can verify the independent contractor submitted their taxes?

Yes, at any time Mexican taxpayers can request a Tax Compliance Opinion from the SAT website. Although only issued in Spanish, this document includes a rundown of tax filings to which the taxpayer needs to attend and a general status of compliance, which can be issued as positive or negative depending on if the taxpayer has outstanding filings to submit. It is important to mention that the status of this opinion only refers to having submitted or not the filings due but does not validate in any way the content reported or that the tax was calculated accurately.

3. What are the best practices when contracting with an independent contractor?
You should have the contractor sign a W8-Ben form.  This form does not contain any sensitive information.  This form states that the contractor is responsible for their own taxes.