Publication of the Mexican Social Security Institute mailbox guidelines

Publication of the Mexican Social Security Institute mailbox guidelines

August, 2024

On August 5, 2024, the Decree issuing the general guidelines of the Mexican Social Security Institute (“IMSS”) was published in the Official Gazette of the Federation (“DOF”), with the purpose of announcing the procedures and services available in the IMSS Mailbox, establishing the rules for actions by private parties, and regulating the electronic notification of administrative acts or resolutions issued by the IMSS.

This follows the publication on June 7, 2024 in the DOF of the decree amending, adding to, and repealing various provisions of the Social Security Law regarding digital tools for procedures, which provides that private parties must activate the “IMSS Mailbox,” as it will be the IMSS's means of communication and will serve, among other things, as the means of notification of any act, requirement, or administrative resolution issued by the IMSS. Likewise, through this mailbox, private parties may submit filings, requests, and notices, or comply with their obligations and with requirements issued by the IMSS, and make inquiries about their tax and administrative situation. It is important to consider that obligated taxpayers who fail to activate the IMSS Mailbox, provide incorrect data, or fail to register or update their contact information will be notified through the posting of the corresponding acts on the notice board (por estrados), which could result in important documents not being received. The recently published guidelines detail the operation of the IMSS Mailbox and the requirements for its use. These guidelines establish that each private party will be assigned an IMSS Mailbox for carrying out procedures and receiving administrative acts or resolutions from the IMSS. In addition, they specify that all actions through the IMSS Mailbox must be carried out using the e.firma (electronic signature) issued by the Tax Administration Service. They also emphasize the importance of adding and updating contact information when activating the IMSS Mailbox, in order to ensure proper notification. Otherwise, the IMSS may carry out its administrative acts and resolutions by means of posting on the notice board (estrados). It is essential to note that failure to comply with these guidelines or improper use of the IMSS Mailbox in electronic actions will be sanctioned in accordance with the General Law of Administrative Responsibilities, the Social Security Law, the Federal Criminal Code, and other applicable legal provisions. Consequently, it is important to comply with the activation of the IMSS Mailbox, since, pursuant to the decree of August 5, 2024, private parties must activate their IMSS Mailbox or sign the “Terms and Conditions for the Use of the IMSS Mailbox” within a maximum period of 180 calendar days from the entry into force of the guidelines, that is, from August 6, 2024. For additional information, please contact: Alejandro Torres, Partner:+52 (55) 5258-1072 | ajtorres@vwys.com.mx Luis Enrique Torres, Counsel:+52 (55) 5258-1023 | ltorres@vwys.com.mx Diego Benítez, Associate:+52 (55) 5258-1008 | dbenitez@vwys.com.mx Alfonso Leñero, Associate:+52 (55) 5258-1008 | alenero@vwys.com.mx

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