Overview
- SHCP and SAT issued official statements on Dec. 7–8 rejecting claims of sweeping bank‑account freezes or a generalized schedule of domiciliary visits.
- Authorities affirmed that account freezes and home visits are permitted under the Fiscal Code but are applied case by case through founded, written orders.
- Beginning Jan. 1, 2026, the Ley de Ingresos 2026 enables publication of presumed invoice‑seller lists that place named firms and their clients under suspicion with a 30‑day self‑correction window.
- The SAT can cancel digital tax seals and seek bank‑account freezes, actions that can immediately block invoicing and access to funds, according to fiscal specialists.
- Taxpayers challenging assessments will generally need to guarantee the full amount with a cash deposit at Banco del Bienestar, while experts also note concerns over judge‑selection changes and legal certainty.