On March 21, 2024, the Technical Council of the Mexican Social Security Institute published agreement number ACDO.AS2.HCT .270224/34.P.DIR., through which it approved the modification to Rule Five of the “General Rules for obtaining the opinion of compliance with social security tax obligations”.

The aforementioned amendment consists of the incorporation of the IMSS Mailbox as a new means by which individuals may obtain the opinion of compliance with social security tax obligations.

Consequently, Rule Fifth reads as follows:

“Fifth.- Opinion generated by the person holding the Compliance Opinion.

Individuals who, in order to carry out any procedure, require the opinion of compliance with social security tax obligations, must obtain the same through one of the following procedures:

A) At the Virtual Desk:

I. to III. …

B) At the IMSS Mailbox:

I. Enter the IMSS Mailbox through the Institute’s web page www.imss.gob.mx/buzonimss, through the corresponding authentication means;

II. From the menu, select the “Cobranza” option;

III. From the menu, select the option “32D Consultar Mi Opinión “; and

IV. Click on the icon of the option ” Consultar Mi Opinión del Cumplimiento” to download the opinion of compliance with social security tax obligations, which may be saved in .PDF format or printed.”

The entry into force of agreement number ACDO.AS2.HCT.270224/34.P.DIR. and the modification of Rule Five of the “Rules for obtaining an opinion on compliance with tax obligations in matters of social security” was on March 22, 2024.

Should you have any questions or require additional information regarding this communication, please contact info@rapa.mx.