Overview

• The proposal empowers the SAT to deny RFC registration to legal entities linked to networks that issued false invoices or simulated operations.
• An expedited domiciliary-visit procedure would allow immediate suspension of CFDI issuance, potential revocation of digital seals, and public listing of offenders, with recipients given 30 days to self-correct.
• Fiscal oversight would extend beyond banks to fintechs and other financial institutions, and deposits in such accounts could be presumed taxable unless disproved.
• The SAT would gain real-time access to data from streaming, e-commerce, and other digital platforms, with authority to temporarily block services for noncompliance.
• The package creates new fiscal crimes and raises penalties, including a proposed offense of falsity in tax declarations carrying 3–6 years in prison and broader contraband sanctions of 5–8 years.