In order to regulate the different procedures to obtain the opinion of compliance with the tax obligations in social security matters by the subjects that require it to carry out any procedure or comply with any obligation, an agreement was published in the Official Gazette of the Federation (DOF) whereby three different agreements of the same collegiate body were annulled.

Among the modifications referred to above are the following:

i. It is specified that the opinion of compliance with tax obligations in social security matters will only be valid during the day of the date on which it was generated.

ii. It is specified that the Mexican Institute of Social Security (“IMSS”), in order to generate the opinion, will review that the applicant individual:

• Is, if required, registered before the Institute and that the employer registration number assigned to it is current or that at least one of the employer registration numbers assigned to it is current.

• Has no firm tax credits determined; “tax credit” is understood to mean installments, constitutive capital, its updating and surcharges, imposed fines, etc.

• Under the terms of the Social Security Law, the expenses incurred by the IMSS for improper enrollment and those it is entitled to demand from non-entitled beneficiaries, in accordance with Article 287 of the same Law.

• In the case of individuals who have requested authorization to pay their tax debts in installments or have filed a defense action against such debts, the tax interest is guaranteed in accordance with the tax provisions.

• In the case of individuals authorized to pay in installments, they have not incurred in the grounds for revocation referred to in Article 138 of the Regulations of the Social Security Law on Affiliation, Classification of Companies, Collection and Enforcement (RACERF); and

• In the case of final tax credits, it will be understood that the individual is current in the compliance of its social security tax obligations if, as of the date of the request for the opinion, the individual has authorization to pay in installments that has not been revoked; if the payment period of 15 business days following the date on which the notification becomes effective has not expired; or, if the individual has filed a defense against the tax credit determined and the tax interest is duly guaranteed in accordance with the tax provisions.

iii. It is established that the opinion may be positive when the individual is registered before the IMSS and is in compliance with the applicable obligations. The opinion will be considered negative when the individual is not in compliance with the social security obligations, and there will be no opinion when the IMSS electronic controls do not contain sufficient information to determine compliance with the individual’s social security tax obligations.

iv. It also specifies the data appearing in the opinion, such as: number of the opinion, general data of the person holding the opinion, result of the opinion, date of issuance and validity, among others.

v. Two new modalities are established for obtaining the opinion: The public opinion refers to the obligation of individuals who intend to participate as public suppliers to authorize the IMSS to make public the result of the consultation of their opinion. Authorization to third parties refers to the process by which an individual grants authorization to an individual or legal entity or public entity to consult the opinion issued by the tax authority (IMSS) regarding compliance with its social security tax obligations.

Regarding the opinion generated by public entities, the current amount of $300,000.00 Mexican Pesos is maintained, from which they are required to ensure that the individuals with whom they will enter into contracts for the acquisition of goods, leasing, provision of services or public works are up to date with their tax and social security obligations. The same obligation subsists in the event that public entities intend to grant subsidies or incentives, except up to the amount of $30,000.00 Mexican Pesos.

Should you require more information on this note, please contact us at info@rapa.mx.