IMSS Grants Tax Benefits and Facilities to Employers Affected by OTIS
Dear clients and friends,
On November 2, 2023, the Federal Executive published in the Official Gazette of the Federation the ‘AGREEMENT number ACDO.AS2.HCT.311023/278.P.DIR issued by the Honorable Technical Council of the Mexican Social Security Institute in the ordinary session of October 31 of this year, by which tax benefits and administrative facilities are confirmed and granted to employers or obligated subjects with work centers or establishments located in the State of Guerrero’; which came into force on the day of its publication.
The agreement in question contemplates that during the months of October, November, and December 2023, the following tax benefits and administrative facilities will be granted:
I) Payment facilities: The heads of the Decentralized Administrative Operating Body of the State of Guerrero of the Mexican Social Security Institute and its Subdelegations in Guerrero are authorized to offer facilities so that employers affected by Hurricane ‘OTIS’ can agree on deferred payments or installments of the debts corresponding to October, November, and December 2023, without the need to guarantee the fiscal interest. This is only applicable to the employer’s quota that they must cover; the quotas withheld from workers must be covered under ordinary terms.
II) Deferral of previous payments: Employers with previous agreements to defer payments may postpone the November 2023 installments until January 2024 without additional surcharges.
III) Special installment payments: Employers affected in Guerrero are authorized to request the payment in installments or deferred of employer contributions for up to six periods after their application, without guaranteeing the fiscal interest. This will only be applicable to the employer’s quota; the respective quotas for Retirement Insurance, Unemployment at an Advanced Age and Old Age, as well as those withheld from workers, must be covered under ordinary terms.
IV) Delegation of Authority: The authority to authorize agreements for installment payments or deferrals requested by employers in the affected municipalities is delegated to the heads of the Decentralized Administrative Operating Body of the State of Guerrero of the Mexican Social Security Institute.
V) Suspension of Auditing and Collection: The heads of the Decentralized Administrative Operating Body of the State of Guerrero of the Mexican Social Security Institute and of its Subdelegations are instructed, in support of employers and other obligated subjects in the municipalities affected by the impact of Hurricane OTIS’, to refrain from ordering or carrying out new acts of auditing and collection until January 2024.
VI) Suspension of fines: The heads of the Decentralized Administrative Operating Body of the State of Guerrero of the Mexican Social Security Institute and its Subdelegations are instructed, for the months of October, November, and December 2023, to refrain from imposing fines or, if applicable, to void those imposed on employers and subjects who request it and obtain authorization for the installment payment of quotas.
VII) Non-working days: Non-working days are declared from October 24, 2023, until the end of emergency conditions is notified, not counting legal deadlines or terms.
VIII) Urgent actions: Actions, reports, diligences, promotions, requirements, and acts that are urgent or that are not subject to suspension, in accordance with the applicable legal provisions, must be dealt with within the deadlines that these indicate or according to the corresponding normative guidelines.
As always, we are at your service to analyze the particular effects that the application of the aforementioned provisions might have
