Appreciated entrepreneur the Fulfillment Opinion is a document that confirms, as its name points out, your obligations fulfillment as an employer before certain institutions, this is founded:
According to the Federation’s Fiscal Code article 32-D where is pointed out that is allowed to take part in tenders summoned by any Federal Administration, Centralized or State-owned as well as the Attorney’s General Office, that’s’ why it’s essential to prove, your obligations fulfillment.
What institutions grant them?
- Social Security Mexican Institute (IMSS)
- National Fund for Workers’ Housing (INFONAVIT)
- Tax Administration Service (SAT)
In which cases do you need the Fulfillment Opinion?
The Fulfillment Opinion is a document quite relevant when:
- Doing leasing contracting, goods acquisitions.
- Providing public services and infrastructure.
- Pretending to get subsidies or fiscal stimulus from government institutions or entities.
- Doing fiscal paperwork.
- There might be internal (inspection by the managers themselves) or external (inspections by the institutions, individuals or clients) audits.
The target to get the Fulfillment Opinion will not only benefit you before public institutions, to take part and get subsidies or financial stimulus but will also allow you to be aware of your organization’s fulfillment level.
How can your Fulfillment Opinion be graded?
Such document will be issued according to the situation you have with such institution at the moment your request is made and it could be:
- Positive: When the individual is registered before the Institution and up to date with the obligations required by it.
- Negative: When the individual is not up to date with its obligations fulfillment.
It is important to mention that in the case to get a positive answer, it will expire within 30 calendar days starting from the day it was issued, in the case to be required the Fulfillment Opinion of financial obligations to get subsidies or fiscal stimulus, it will be valid for three months.
On the other hand, in case of not agreeing with the issued opinion, it would have to be filed in a period no longer than 10 workdays and before the corresponding institution, the clarification request, which will be answered by the institution and will issue, the Fulfillment Opinion of the obligations according to the evidence shown.
If you have doubts to get your Fulfillment Opinion, come to us and we’ll help by giving you the best attention and solution to your paperwork.
Federation’s Fiscal Code, 2018, Article 32-D, Mexico City, Mexico
ACDO.SA1.HCT.101214/281.P.DIR, 2015, Mexico City, Mexico.