Compliance checks for tax evasion

The new framework seeks to combat false invoicing but raises challenges for compliant companies in terms of due process and operational continuity.

On August 7, 2026, Resolution 115/2026 was published in the evening edition of the Federal Official Gazette (Diario Oficial de la Federación, the “DOF”), amending the General Rules (the “New Rules”) referred to in the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita, the “LFPIORPI”).

This week, the U.S. government designated the Juárez Cartel (La Línea) and Los Viagras as Foreign Terrorist Organizations (FTOs), expanding existing sanctions on both groups. Companies should review their compliance programs and the due diligence processes applicable to their counterparties, with particular attention to those with operations, suppliers, or supply chains connected to Chihuahua and Michoacán.

We are pleased to share a significant achievement by our tax controversy team: the favorable resolution of a particularly complex tax matter.

Two new instruments published in the Federal Official Gazette introduce operating criteria for the Mexican Tax Administration Service and an immediate authorization scheme for certain private investment projects.

The strategy expands the U.S. approach to synthetic drug trafficking toward supply chain security, financial flows and international cooperation, with potential compliance implications for Mexican and multinational companies operating in Mexico.