Tax credits are the contributions, uses and accessories to these, which the State or its decentralized bodies have the right to receive. Contributions are classified into taxes, social security contributions, improvement contributions and rights (articles 2 and 4, CFF).
Within the powers of Social Security is to determine, fix and collect tax credits in your favor and for this, it is necessary that said body notify the employer personally on days and business hours that are between 7:30 and 18 : 00 hours. In the event that the employer or someone with whom the diligence is attended is not at home or the summons is not to be received, it will be set at the main entrance of said place, and a record will be drawn up (arts. 40 and 251, fraction XIV, LSS; 13, first paragraph, and 137, first paragraph, CFF).
Subsequently, on the day and time of the appointment, the notifier will be constituted again at the domicile of the employer, and will again require the presence of the latter to notify it; However, if the cited person or his legal representative does not attend the diligence, it will be carried out with the person who is at home or, failing that, with a neighbor and if the latter refuse to receive the notification, it will be done by edicts or podiums (art. 137, second paragraph, CFF).
In the case of notifications by stages, they will be posted for 10 days in a place open to the public of the Social Security offices and publishing the cited document, during the same period, on the website of said body (http://www.imss.gob.mx/patrones/notificaciones-estrados); said period will be counted from the day following the one on which the document was posted or published, as appropriate; the notifier shall leave a record of this in the respective file. It must be specified that the date of notification shall be the eleventh day from the day following that on which the requirement was published (art. 139, CFF).
Therefore, it is important for the employer to consider that if he is going to close his workplace for the holidays, he may be affected because According to the calendar of various sub-delegations, only December 25, 2021 and 1st are considered as holidays. January 2022, therefore, the IMSS can carry out actions, proceedings, hearings, notifications or requirements on any business day in December.
It should be remembered that if the tax credit is applicable, the employer has 15 business days to cover it and if it is inappropriate, he can challenge it through:
- appeal of nonconformity, before the Delegation Advisory Council with jurisdiction in the domicile of the employer registry in question, within 15 business days following the one in which the respective notification takes effect (arts. 294, LSS and 9o., Regulation of the Nonconformity Appeal ), or
- contentious administrative trial-validity trial-, before the TFJA, within a term of 30 business days, counted from the day after the notification had taken effect or by summary means; as long as the amount of the tax credit does not exceed 15 times the current UMA raised per year, currently 490,669.50 pesos; or ordinary route, if it exceeds said amount (articles 295, LSS; 13, fraction I, subsection a), 58-1 and 58-2, fraction. I, Federal Law of Administrative Litigation Procedure).
It is necessary to highlight that according to the publication in the TFJA in the DOF of December 15, 2021, the second vacation period of said entity corresponds from December 15 to 31 of that year, so the terms and deadlines for the nullity trial; however, promotions will be received in the offices of parts of the court rooms from 8:30 a.m. to 2:30 p.m.
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