Reform of the "Anti-Money Laundering Law" Regulations and the SAT's New Verification Powers
On March 27, 2026, the "Decree reforming, adding, and repealing various provisions of the Regulations of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin" was published in the Official Gazette of the Federation. This reform aims to align the regulations with the recent amendments to the Law itself, which occurred in July 2025.
The reform to the Regulations entered into force on March 28 of this year. While its content introduces several provisions of interest, the newly added Article 10 Bis is of particular relevance.
This provision establishes that facts identified during the exercise of verification powers, or those contained in files, documents, or databases accessed or held by the Tax Administration Service (SAT)—as well as information provided by “other authorities”—may serve as the basis for its resolutions.
Consequently, the SAT is not required to inform or demonstrate to the party under review which databases were consulted, nor the results of such inquiries, provided the information was generated or supplied by the individual or entity being reviewed.
In light of the above, it is of utmost importance that the information provided to tax and administrative authorities is consistent, transparent, and responsible, as it will also serve as a basis for determining obligations regarding Anti-Money Laundering (AML).
Contact us to ensure you are complying not only with your tax obligations but also with your Anti-Money Laundering requirements, avoiding sanctions and the exercise of enforcement powers by the authorities.
