Opinion of compliance with social security obligations

Back to All Thought Leadership

IMSS – Opinion of compliance with social security obligations

On September 22, 2022, the AGREEMENT number ACDO.AS2.HCT.270422/107.P.DIR issued by the Technical Council of the Mexican Institute of Social Security (“IMSS”) was published in the Official Gazette of the Federation in the ordinary session held on April 27, 2022, by which the General Rules for obtaining the opinion of compliance with tax obligations in social security matters were approved, as well as its Single Annex, which entered into force on April 23 September 2022.

With the issuance of the Agreement in question, the agreements numbers ACDO.SA1.HCT.101214/281.P.DIR and its Single Annex, ACDO.SA1.HCT.250315/62.P.DJ and ACDO.AS1, are rendered ineffective. .HCT.260220/64.P.DIR, issued by the Technical Council in ordinary sessions on December 10, 2014, March 25, 2015 and February 26, 2020, respectively.

In this regard, it is established that the General Rules are intended to regulate the various procedures for obtaining the opinion of compliance with tax obligations in social security matters by the subjects that require it to carry out any procedure or comply with any obligation.

Read more

Sign In

[login_form] Lost Password