On June 7, 2007, important reforms to the Social Security Law were published in the Official Gazette of the Federation, specifically regarding the incorporation of digital tools to streamline procedures and communications between the Mexican Social Security Institute (IMSS) and individuals.
The “IMSS Mailbox” is transformed as an electronic communication system, where individuals can make notifications, submit promotions, requests, notices, and comply with obligations and requirements through digital documents. This mailbox will also allow queries on tax and administrative status before the Institute.
Likewise, this reform defines the concept of “Individuals” as those individuals or legal entities, whether they are beneficiaries, employers, public accountants, jointly and severally liable persons, among others, who interact with the IMSS through the IMSS Mailbox.
Likewise, it is established that the actions carried out through the IMSS Mailbox will have the same legal value as the signed physical documents, granting them equal evidentiary validity.
By means of the same, the IMSS is empowered to issue notices, summons, requirements and resolutions through the IMSS Mailbox. Therefore, it is of utmost importance that individuals keep their means of contact with IMSS updated according to the established guidelines.
In the event that individuals fail to update their contact information or provide incorrect information, IMSS may notify them by means of official notices.
The Mexican Social Security Institute will have the obligation to publish in the Official Gazette of the Federation, within 60 days, the procedures and services available in the IMSS Mailbox, together with its general operating rules. Until the new general rules are published, the “General Guidelines for the Use of the IMSS Mailbox” will continue to be applicable.
Do you have doubts about how this mailbox may affect your tax compliance? The tax team at Vega, Guerrero & Asociados is ready to address your concerns and ensure that you are informed about all the fiscal changes affecting you.
