Mexican Tax Administration Service regulatory oversight

The Mexican Tax Administration Service (SAT) maintains various regulatory powers and guidelines to ensure tax compliance and manage debt collection.

Under the Federal Tax Code, the SAT has the authority to freeze bank accounts, insurance, or investments to collect enforceable tax credits or to guarantee debts. This occurs through the Administrative Execution Procedure or via precautionary seizures during verification processes, particularly when taxpayers fail to contest debts or provide required guarantees.

Additionally, the SAT provides specific guidelines regarding the use of the e.firma (electronic signature), which is required for filing returns and accessing the Taxpayer Mailbox. The authority also monitors banking activities, noting that while sharing bank cards is not a fiscal crime, it can trigger investigations if expenditures do not align with reported income, potentially leading to scrutiny for fiscal discrepancy.

In October 2026, the Internal Control Body of the SAT identified links between several authorized certification providers and “factureras”—companies that simulate commercial transactions to facilitate tax evasion. These companies collectively process more than 20 percent of the nation's electronic invoicing.

Following an audit, the Secretariat for Anticorruption and Good Government revoked the authorizations of five providers: Facturadoelectronico.com, DigiFact, FactoreYa, EdiFactMx, and Comercio Digital. Two additional providers remain under revocation proceedings. Authorities stated they will continue supervision and pursue legal actions through the Federal Court of Administrative Justice and the Federal Judiciary to combat tax evasion.