Chihuahua, Chih., May 15th, 2019.
Dear Clients and Friends,
On May 9 of this year, the AGREEMENT ACDO.AS2.HCT.300419/150.P.DIR was published on the Federal Official Gazette, regarding the exemption to the employers and other liable parties from the obligation to guarantee the fiscal credit. We hereby inform you the following:
By means of this agreement, the exemption for employers and other liable parties of the guarantee for a fiscal credit is granted, when an agreement with the authority is signed, whether a deferred payment or installments, when related to the payment of credits owed regarding employer-employee fees, penalties, fines, expenses made by the Mexican Social Security Institute (IMSS) due to inadmissible registrations and any other fee payable by a non-beneficiary.
If the case may be, that the employers or liable parties that entered into the aforementioned agreement, fail to comply with the payment of two of the authorized installments, the guarantee of the fiscal credit will be requested and must be paid within a period of ten working days following the payment request notice; and if the employers or liable parties fail to comply, the authorization for the extension of the payment in installments will be revoked.
For more information regarding this topic, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at his email ssalas@iclmx.com, as well as Mrs. Ana Gabriela Moreno Luna, at her email amoreno@iclmx.com, and Mr. Fernando Antonio Borunda Bustamante at his email fborunda@iclmx.com.
Lic. Sergio H. Salas Medrano
