Under the terms of Article 32-D of the Federal Fiscal Code, companies that intend to enter into any agreements with the Federal Government shall prove that they are currently in compliance with their tax obligations. 

Based on that article, the Mexican Social Security Institute (IMSS, by its acronym in Spanish) issued the "Rules for the Fulfillment of Tax Obligations on Social Security Matters”.

According to these rules, any person who intends to be awarded a contract with the Federal Government will need to prove that they are currently in compliance with regard to their payments of social security quotas, for which they must obtain a "Positive Opinion on the Fulfillment of Obligations on Social Security Matter”.

The foregoing is critical for those companies that bid on federal government contracts and that do not have direct employees nor an employer registration number, since in this case the above-mentioned positive opinion cannot be issued.

Taking into account this situation, we met with the competent authorities of the IMSS in order to explain the need of having legal certainty for these types of companies and, as a result, we filed an inquiry, which was resolved favorably, describing the procedure to be followed in the bidding processes for those companies that neither have employees nor an employer registration with the IMSS.