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At the beginning of 2026, the Tax Administration Service (SAT) announced its “best practices for transparency in audit processes.”   In an official statement, the tax authority highlighted the best transparency practices that will be applied in 2026 in tax audit and/or review processes, in order to provide legal certainty and fair and equitable conditions for investment and compliance with tax obligations.   In support of this, the SAT reported the following:   ·         The

The Supreme Court of Justice of México (SCJN) recently upheld the constitutionality of the 10% additional tax on dividends (Article 140 of the Income Tax Law -ISR-), rejecting the claim that it violates rights and confirming the legality of this tax on profits distributed by companies to shareholders. This reaffirms the legality of established tax withholdings, not creating new taxes, but rather confirming those already in place on profit distributions to individuals.   The S

On December 28, 2025, the Tax Administration Service (SAT), in order to simplify taxpayers' compliance with their tax obligations, published the Miscellaneous Tax Resolution for the 2026 fiscal year.   Among the main topics, the following stand out:   ·         Elimination of procedural requirements, establishing, in some cases, formats to facilitate their submission.   ·         Reforms to the rules related to the issuance of tax receipts covering hydrocarbons, to combat and

Tax regulations that will come into force in 2026, establish new procedures for guaranteeing tax assessments owed by individuals and Corporations.   Starting in January, specific and mandatory conditions for ensuring payment of tax assessments are established, in order of priority, in the event of challenges through administrative and/or judicial proceedings.   Article 141 of the Federal Tax Code now mandates a specific order of alternatives to guarantee tax interest. The fir

Among the most relevant changes in tax regulations that will take effect in the next fiscal year, 2026, the one concerning the fight against the issuance and acquisition of fake invoices stands out.   A new audit mechanism has been established in Article 49-Bis of Mexico´s Federal Tax Code, which will be carried out through inspections when SAT suspects that invoices issued by Companies do not cover legitimate transactions. This is an "express" audit that entails the temporar

Mexico´s Tax Administration Service (SAT) recently shared its criteria to conduct taxpayer audits, emphasizing that there is no list of individuals who will be subject to door-to-door visits, and urging citizens not to fall for scams circulating on social media.   The elements that will be prioritized for initiating tax audits are the following:   ·       Conducting transactions with shell companies that record/invoice false transactions to avoid tax obligations, or those tha