SAT to Block Accounts with Unusual Transactions in 2026

The Mexican Tax Administration Service (SAT) has announced the immediate blocking of bank accounts when it identifies transactions that exceed usual parameters and represent fiscal risk. This measure applies to any financial institution and forms part of the regular controls used by the authority to verify the origin of funds and prevent operations linked to money laundering.

Financial institutions send monthly reports about accounts that present unusual operations. When amounts exceed 50,000 pesos and there is no clarity about the origin of the money, the SAT can initiate a review process.

In case of inconsistencies, the account holder could face verification that keeps the account disabled until the situation is clarified, according to Cronista in its December 3 edition.

The blocking proceeds if the taxpayer fails to meet fiscal obligations, is under investigation for possible tax crimes, or omits responding to requirements. The measure is not generalized, as it only applies to accounts that generate alerts for unusual movements or possible relation to illicit operations.

Once irregularities are ruled out, access to funds is restored. The authority recommends frequently reviewing the Tax Mailbox to attend to notifications, details Cronista.

On social media, versions circulated about supposed massive audit actions during December, including generalized account blockings. The authority has not announced extraordinary operations and maintains its regular controls. The recommendation is to consult only official sources.

SAT Announces Immediate Blocking as Part of New Reviews for 2026

The organization is also preparing audit guidelines for 2026, aimed at taxpayers who show signs of fiscal risk. Among the main alerts are transactions with companies that issue false invoices or simulate labor relations, as well as recurrent losses without economic support, simulated deductions, undeclared income, and differences between accounting information and real operations, details the journalistic investigation by Ámbito in its December 3 edition.

The SAT announces immediate blocking as part of a broader supervision scheme that also contemplates reviewing the use of fiscal incentives, correct tax withholding from workers, and requests for refunds without supporting documentation. In foreign trade, attention will focus on imports with unusual prices or inconsistencies between acquired goods and what is reported to the authority.

SAT Announces Immediate Blocking for Taxpayers with Risk Indicators

The strategy for 2026 considers supervising economic groups with international operations, taxpayers who apply aggressive tax planning, and individuals with high incomes who present discrepancies between what is declared and their assets.

Although the organization can audit any taxpayer, reviews are not conducted randomly, as selection depends on risk indicators detected in their systems, according to Ámbito.