Changes related to the identification, documentation and report of the controlling beneficiary
InsightsForvis Mazars in Mexico: Thought leadershipTax alert
Changes related to the controlling beneficiary
On July 16, 2025, several articles of the Federal Law for the Prevention and Identification of Operations with Illicit Resources (FLPIOIR) and the Federal Criminal Code were amended, they can be consulted in the Official Gazette of the Federation primarily related to the identification, documentation, and reporting of the controlling beneficiary and the inclusion of new concepts (such as real estate development, politically exposed person, and risk), the expansion of the powers of the Ministry of Finance and Public Credit, the strengthening of the legitimacy of the General Rules on the subject , and the activities that should be considered vulnerable activities.
Due to the amendments introduced to the FLPOIR, we invite you to consult the following downloadable document to review the substantive changes:
Document
Want to know more?
José Alfredo Sedano Bachur Legal Services Director - Ciudad de México (Mexico City)
Money laundering prevention
On 16 July 2025, the Official Gazette of the Federation published the Decree amending and adding various provisions to the Federal Law for the Prevention and Identification of Transactions with Illicitly-Sourced Funds (“Anti-Money Laundering Law”), as well as Article 400 Bis of the Federal Penal Code.
18 Sept 2025
Tax Reform Initiative 2026
The Ministry of Finance and Public Credit formalised the submission of the 2026 Economic Package to the Chamber of Deputies on 8 September 2025, thus marking the beginning of the legislative process to define the General Criteria of Economic Policy, the Revenue Law, and the Federal Budget of Expenditure.
8 Sept 2025
New Restrictions on Temporary Imports
Amendment to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry.
17 Jul 2025
New provisions: 2025 Miscellaneous Tax Resolution
On 9 July 2025, Mexico’s Official Gazette published the Fourth Resolution of Amendments to the Miscellaneous Tax Resolution for 2025, along with Annex 7. Among the most relevant changes and additions are the following:
14 Jul 2025
Requirements to reduce provisional tax payments
As is customary in the second half of the current fiscal year, legal entities have the option to request a reduction in their monthly provisional Income Tax (ISR) payments from the tax authorities, or, where applicable, request exemption from such payments corresponding to the period from July to December of the fiscal year. This benefit allows taxpayers to optimise their cash flow and avoid decapitalisation...
7 Jul 2025
Tax refunds: Supreme Court's new position 2025
Last Friday, 27 June, the Supreme Court of Justice of the Nation (SCJN) published a binding legal precedent establishing a new criterion regarding the information requests that tax authorities may issue during the process of claiming tax refund balances.