Overview

• SAT chief Antonio Martínez Dagnino detailed the plan at the presidential morning briefing, framing it as a move to protect compliant taxpayers and federal revenue.
• RFC registration and electronic signature will no longer be issued on the same day, and companies must prove a real operating fiscal domicile rather than a shareholder’s address.
• The digital tax seal used to issue invoices will be deactivated at the start of an investigation, and buyers of false invoices must correct their filings or also lose their seal.
• Cases will move through an abbreviated procedure capped at 24 days with the taxpayer’s right to a hearing preserved throughout.
• The agency proposes barring implicated partners, shareholders and legal representatives from registering new firms during proceedings and seeks mandatory pretrial detention under Article 19, with enabling changes to the Fiscal Code to be submitted to Congress.