On May 4, 2026, the Ministry of Finance and Public Credit published Directive 68/2026 issuing general criteria and operational guidelines to promote productive investment and tax compliance.
The Directive is intended to strengthen legal certainty, administrative efficiency and trust in the relationship between the tax authority and taxpayers. Although it does not limit or amend the statutory powers of the Tax Administration Service (“SAT”), it provides a relevant policy framework for companies operating, investing or planning to expand in Mexico.
Key points for taxpayers
- Recognition of tax treaties and double taxation relief
- Scope: The tax authority is expected to observe and promote compliance with international treaties and applicable rules to avoid double taxation.
- Practical impact: Companies with cross-border operations will have an additional basis to support treaty-related tax positions, provided that technical documentation and contractual support are properly maintained.
- More focused and efficient tax audits
- Scope: As a general rule, SAT will seek to conduct one comprehensive audit per fiscal year and per taxpayer, using representative samples of information and avoiding simultaneous audits of different fiscal years unless legal provisions or specific circumstances require otherwise.
- Practical impact: This approach may reduce the administrative burden of audits. However, companies should maintain complete and consistent tax files, as a focused audit may still cover multiple aspects of the business.
- Audits with greater legal predictability
- Scope: Audits must follow the deadlines, procedures and requirements established in tax legislation, while observing the principle of non-retroactivity and the applicable statute-of-limitations periods.
- Practical impact: This reinforces the need to timely document tax criteria, accounting positions and compliance evidence to defend transactions under the rules in force when they were carried out.
- Digital seal certificate restrictions and registration cancellations as last-resort measures
- Scope: The authority will seek to use the temporary restriction of digital seal certificates and, where applicable, the cancellation of registrations as last-resort mechanisms, prioritizing preventive or corrective actions and guaranteeing the right to be heard, except where the law allows immediate application.
- Practical impact: This is particularly relevant given the operational impact that restrictions on digital seal certificates can have on invoicing, collections, logistics and business continuity. Companies should have rapid-response protocols and preventive monitoring in place.
- Administrative simplification, refunds and system failures
- Scope: The Directive addresses improvements to streamline registration with the Federal Taxpayers Registry, the issuance of advanced electronic signatures and refund processing times. It also provides that, when institutional system failures prevent timely tax compliance, penalties attributable to those failures should not be imposed.
- Practical impact: Simplification may facilitate the onboarding of new investors and day-to-day operations. To benefit from these measures, it will be important to preserve evidence of filings, acknowledgments, technology incidents and communications with the authority.
- Fast-track attention and institutional strengthening of PRODECON
- Scope: Fast-track mechanisms will be promoted for taxpayers affected by digital seal certificate restrictions or registration cancellations, together with institutional strengthening of the Taxpayer Ombudsman’s Office.
- Practical impact: This may create additional avenues to manage disputes or regularization processes with less economic and operational impact, particularly where prompt engagement with the authority is required.
What should companies do now?
- Preventive assessment: Review the current tax situation, identify sensitive transactions and prepare supporting files for potential comprehensive audits.
- Document management: Ensure that contracts, invoices, working papers, substance evidence and cross-border transaction documentation are aligned and readily available.
- Business continuity protocols: Update internal procedures to respond to digital seal certificate restrictions, refund delays or SAT system failures.
- Investment planning: Assess how these guidelines may contribute to a more certain environment for expansion, nearshoring or reinvestment projects in Mexico.
Cuesta Campos can assist your company in evaluating these guidelines, designing a preventive compliance strategy and preparing supporting files to reduce risk in the event of tax audits.
For any questions or additional assistance, please do not hesitate to contact the professionals at Cuesta Campos.
Contact
Héctor Avilés
haviles@cuestacampos.com
THE FOREGOING IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS WITH RESPECT TO THE REFERENCED SUBJECT MATTER. THIS DOCUMENT ONLY REFERS TO LAWS APPLICABLE IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO PROVIDE ACCURATE INFORMATION, WE ASSUME NO LIABILITY FOR ERRORS OR OMISSIONS. THIS DOCUMENT DOES NOT CONSTITUTE LEGAL, ACCOUNTING OR PROFESSIONAL ADVICE OF ANY KIND
