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IMSS compliance opinion

On September 22nd, the General Rules for Obtaining an Opinion on Compliance with Tax Obligations in Social Security Matters were published in the Official Gazette and the guidelines for using the IMSS mailbox were modified.


I.A new sense of compliance opinion without opinion is added.


No opinion. - When sufficient information is not located in the electronic controls of the IMSS to determine compliance with tax obligations in matters of social security of individuals, including, but not limited to, when:

• The individual is not registered as an employer with the IMSS.

• The Employer Registry(s) of the individual is (are) discharged, without firm tax credits.

• The individual is registered with the IMSS, but does not have active workers.


II. Employers may authorize their clients to consult their opinion of compliance with the IMSS.


Individuals who, in order to suit their interests, agree to authorize a third party to consult their opinion on compliance with tax obligations in social security matters must do so through the IMSS Mailbox in accordance with the following procedure:

I. Enter the IMSS Mailbox, through the Institute's website (www.imss.gob.mx/buzonimss), through the corresponding authentication method.

II. From the menu, select the "Collection" option.

III. From the menu, select the option "32D Third Party Authorization" and then "New Authorized Third Party".

IV. Register the RFC of the Third Party to whom you want to grant authorization, click on the "Authorization" button and sign using the e.firma.

V. The IMSS Mailbox will generate the corresponding acknowledgment.


Authorized Third Parties may consult the opinion of compliance with fiscal obligations in matters of social security of individuals in accordance with the following procedure:


I. Enter the IMSS Mailbox, through the Institute's website (www.imss.gob.mx/buzonimss), through the corresponding authentication method.

II. From the menu, select the "Collection" option.

III. From the menu, select the "32D Consultation by Authorized Third Parties" option.

IV. Locate the individual you want to consult on the dashboard and click on the "Consult Compliance Opinion" button in the "Action" column.

V. The "Opinion on Compliance with tax obligations in social security matters" will be obtained and, once downloaded, it can be saved in ".PDF" format or printed.


Individuals may cancel the authorization granted to their Authorized Third Parties in accordance with the following procedure:

I. Enter the IMSS Mailbox, through the Institute's website (www.imss.gob.mx/buzonimss), through the corresponding authentication method.

II. From the menu, select the "Collection" option.

III. From the menu, select the "32D Third Party Authorization" option.

IV. Locate within the board the Authorized Third Party that you want to unsubscribe.

V. Click on the "Unsubscribe Authorized Third Party" button in the "Action" column and sign using the e.firma.

VI. The IMSS Mailbox will issue the corresponding acknowledgment.


III. To align the use of the mailbox with the rules of the compliance opinion, the definition of individuals is adjusted, understanding as such the following:


Individuals: beneficiaries, employers, obligated subjects, public accountants, certified public accountants, jointly and severally liable, related third parties, whether natural or legal persons and legal representatives who carry out actions before the Institute through the IMSS Mailbox, as well as other natural or legal persons who without having the quality of the aforementioned, require or choose to make use of the services offered by the IMSS through the aforementioned communication system.


The complete documents are attached for your reference:


DOF - Opinion de cumplimiento
.pdf
Download PDF • 297KB

DOF - Usos del Buzon IMSS
.pdf
Download PDF • 377KB




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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