Photo: Brex


Mexico’s Treasury Secretariat (SAT) on Monday, Sept. 27, announced that it plans to imprison accountants who it considers to be accomplices of corporate fraud if they do not report fiscal irregularities within the companies they audit.

The tax package for 2022 proposes a return of the figure of a mandatory tax judge.

Under the new ruling, corporate accountants for companies with a certain income level must hire an auditor, who in turn will deliver the result of their work to the SAT.

Infractions will be issued when the SAT deems that the adjudicator has omitted contributions collected, withheld, transferred or belonging to the taxpayer.

The new measure is excessive because in this type of audit it is impossible for public accountants to check whether or not each invoice was obtained illegally or for services not actually paid, said Virginia Ríos, a prosecutor and professor at the Universidad Panamericana.

In the audits, she said, all accountants do analysis of certain invoices, not all.

“We are going to think that an accountant does not realize that he has apocryphal invoices because an employee gave a false receipt for a business trip,” she said.

“If the auditor did not see it, he or she will also have responsibility.”

The treasury is trying to make everyone be much more careful to audit, but the worst scenario is that the accountants are accused of complicity and are sent to prison for between three months and nine years, depending on the severity of the crime, Ríos said.

This proposal is “very aggressive” and aims to force taxpayers to accuse each other, creating a fiscal police state, added Diego Cuevas Estandía, partner at the tax law firm GLZ Abogados.

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