“The message is clear: the Government seeks to inhibit evasion and send a signal of greater fiscal discipline,” said Guillermo Mendieta, a member of the College of Public Accountants of Mexico.
In practice, the SAT would have a broader action range with real -time access to operations on digital platforms and the review of accounts in any financial entity, not only in those banking, but also in cooperatives, stock market houses, sophipos and other institutions of the financial system.
In addition, the initiative includes new figures of tax crimes and greater prison sentences, which hardens the message towards evaders and invoices.
Total access to financial accounts
One of the most striking changes is the power of the SAT to have permanent and real -time access to the information of digital platforms, including streamingtrade or intermediation. In case of non -compliance, the authority may temporarily block the services of these companies.
To this is added the extension of its ability to verify accounts in any financial entity, not only in banks. This in order to review the true contributory capacity of taxpayers.
That is, the proposal eliminates the exclusive reference to “bank account states” in the Fiscal Code, since it was limiting against the transformation of the financial system after the 2018 Fintech law.
Taxpayers may have resources in sophiphipos, cooperatives or institutions of electronic payment funds, so Hacienda states that the SAT can also review these account states as part of their mandate to verify the contributory capacity in a proportional and equitable manner.
According to Mendieta, this responds to the evolution of the financial system after Fintech law. “The SAT wants to close that void to review the real payment capacity,” he explains. But it warns that this can only be done under the cases that the law defines so that the tax authority justifies access to said accounts.
Battle against Billing, Huachicol and Smuggling
The initiative reinforces the attributions of the SAT to temporarily restrict the digital seal certificate to companies with firm tax debts or with undue practices in hydrocarbons and foreign trade. Without digital seal, taxpayers cannot issue invoices, which in practice paralyzes operations.
A new article 49 bis is also proposed that establishes an expedited home visit procedure to detect, review, inhibit and sanction the false CFDI issues.
In addition, new rules are needed to purify the Federal Taxpayers Registry (RFC) of inactive companies and to demand more information to notaries and aftercarers on documents used in tax procedures.
And there will be no extensions. The taxpayer will have five business days to offer evidence and distort the presumption of falsehood, the SAT will have 15 days to issue a resolution and the full procedure will last a maximum of 24 days.
“It seeks to cut off the bills: to take away the possibility of billing is, in practice, to paralyze their operations,” said Mendieta.
REGISTRATION NEGATIVE TO RFC
The SAT will have the power to deny the registration of moral persons in the Federal Taxpayer Registry (RFC) if it detects that its legal representative, partners, shareholders or any person of their organic structure has participated in companies that did not distort restrictions to invoice, or that they are published by firm or non -localized tax credits. The objective is to avoid the constitution of new legal persons for undue activities.
For Mendieta, this aims to stop the so -called “paper companies.” “Before, a partner could close an irregular company and open another the next day. Now that door closes.”
New crime for falseness of statements
The 2026 fiscal package includes a hardening of the criminal frame and proposes to create a new crime of falsehood in fiscal statements or documents, with sentences of 3 to 6 years in prison. This in order to stop the abuse of the means of defense.
“Criminal tightening seeks to limit the abuse of protection or legal resources that delay the payment of taxes. The idea is that the sanctions are sufficiently dissuasive,” explained the specialist, but warned that this could represent a gray line if the criterion of falsehood is left at the discretion of the SAT.
In addition, the assumptions of smuggling in foreign trade are extended and in the sale of cigarettes without security codes, with sanctions of 5 to 8 years in jail. Likewise, the false certification of merchandise origin, key in commercial agreements such as the T-MEC.
The proposal redefines what is considered a false fiscal voucher (CFDI). Now he proposes to consider not only the apocryphal, but also those who protect non -existent or unreal operations.
In this way, the SAT may immediately suspend the ability to issue invoices when it detects irregularities, and even publish the names of false vouchers. The receptors of these invoices will have 30 days to self -rise or risk temporarily losing their digital seal.
