Mexico's SAT expands mobile services and fiscal enforcement

The Mexican Tax Administration Service (SAT) is implementing several initiatives to improve tax compliance and service accessibility. Between October 26 and 30, the agency will deploy 34 mobile offices across 21 states and 32 municipalities. These itinerant modules allow citizens to register for the Federal Taxpayer Registry (RFC), renew electronic signatures (e.firma), and obtain Tax Situation Certificates without prior appointments.

In addition to expanding physical reach, the SAT is enhancing its enforcement capabilities. New reforms to the Federal Tax Code may allow officials to use video, audio, and photography during home visits to gather evidence against companies suspected of issuing fraudulent invoices. These measures aim to identify 'shell companies' registered at abandoned properties or vacant lots.

Furthermore, taxpayers with outstanding debts have until October 31 to join the 2026 Fiscal Regularization Program, which offers reductions of up to 100% on fines and surcharges for eligible individuals and entities. Separately, the Supreme Court of Justice of the Nation (SCJN) recently upheld the SAT's authority to represent the Ministry of Finance in high-profile fuel smuggling cases, resolving a jurisdictional dispute regarding its role versus the National Customs Agency (ANAM).