Overview
- The executive’s Paquete Económico 2026 proposes adding Article 30‑B to the Código Fiscal to obligate digital service providers to grant the SAT permanent, online, real‑time access to operational records.
- Noncompliance could trigger temporary suspension of services executed through telecom concessionaires under mechanisms referenced in the VAT law.
- The SAT would set technical specifications by general rules and could partner with the Agencia de Transformación Digital y Telecomunicaciones for supervision and data analysis support.
- Government justifications cite improving tax collection and verifying VAT and income tax compliance across the growing digital economy, including streaming, e‑commerce and fintech services.
- ALAI calls the measure unconstitutional and disproportionate, warns of privacy, cybersecurity, due process, free‑expression and investment risks, and urges a public, technical dialogue before Congress proceeds.