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Alerts

At Competimex, we keep you informed about the latest changes in regulations and tax obligations. Our legal and tax alerts section provides you with essential information to ensure your business complies with regulations and optimizes its resources.

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IMSS Criterion on Exclusions from the Contribution Base Salary (SBC)


On December 10, 2024, the Official Gazette of the Federation published Criterion 03/2024/NV/SBC-LSS-27-VII, approved by the Honorable Technical Council of the Mexican Institute of Social Security (IMSS).

Alert.

Revocation of e.firma by the SAT

On October 28, 2024, a mass revocation of electronic signatures (e.firma) issued by the SAT was recorded, affecting both individuals and legal entities due to a potential error. This revocation became effective on October 23, 2024, even though the affected certificates were valid for a longer period. It is anticipated that the status of these certificates will be corrected soon and reactivated. We recommend verifying the status of your e.firma by visiting the SAT portal. In most cases, the certificate has regained its validity without the need for additional procedures or clarifications. If the issue persists, we suggest monitoring the portal to confirm its restoration.

At Competimex, we are available to assist with verifying your e.firma status or providing further guidance if necessary.

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Alert.

New Labor Reform: October 1st Declared an Official Public Holiday

On September 30, 2024, a Decree was published in the Official Gazette of the Federation amending Section VII of Article 74 of the Federal Labor Law. Moving forward, October 1st will be established as an official public holiday every six years to commemorate the transition of the Federal Executive Power.

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Recent Legal Reforms on Property Matters in Mexico City

In recent days, Mexico City has implemented significant legal changes regarding private property. As time has passed, various opinions and discussions have emerged on the subject. This document aims to provide an explanation of the recent reforms to the Civil Code, the Property Law, and the Political Constitution of Mexico City, as published in the city’s Official Gazette.

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Alert 01.

General Guidelines for the Operation of the IMSS Mailbox

On August 5, 2024, agreement ACDO-AS2.HCT.230724/261.P.DIR. of the H. IMSS Technical Council, which approves the guidelines for the operation of the IMSS Mailbox, is published in the Official Gazette of the Federation.

  • Obligation: Enable the IMSS mailbox within 180 days from publication in the Official Gazette of the Federation.

  • Electronic Notifications: The authority may notify administrative acts electronically.

  • Notification Deadline: The notification will be deemed to have been made within 3 business days of receipt, and will subsequently be deemed to have been notified automatically.

  • Electronic Procedures: Procedures initiated electronically must be completed electronically.

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Competimex, SC is an independent firm based in Mexico City, specialized in delivering strategic and customized solutions for businesses and organizations across various industries. We provide a wide range of services, including administrative management, accounting, taxation, consulting, information technology, and legal services. Our holistic approach helps clients optimize their operations, ensure compliance with regulations, and develop efficient organizational structures, all while adapting to their specific needs.

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