The Mexican Social Security Institute requests the Tax Administration Service to cancel digital seal certificates for unreachable employers

When IMSS officials are unable to serve documents or enforce collection procedures, they may request that the SAT restrict—or even definitively cancel—the company’s digital seal certificates (CSDs), preventing the issuance of digital tax receipts. Under tax regulations, the employer has 30 business days to file a clarification request and may also pursue legal remedies to challenge the measure.

At Pérez-Llorca, our Social Security team is available to help assess risks, respond to notices, and design a compliance strategy to address this type of action.

Consult the full content of the legal briefing here.