MEXICO Trends and Developments Contributed by: Jonathan Adams and Claudia Aguilar, Baker McKenzie
seals, denial of tax deductions, and potential criminal prosecution. According to official data reported by Mexico’s tax authority, the prosecution of tax-related crimes has increased significantly in recent years, particularly against companies involved in such crimes. This contrasts with the number of criminal cases initiated against individuals – although prosecutions against individuals have dipped slightly, prosecutions against companies increased by over 50% from 2022 to 2024 as the following figures show: • in 2022, there were 400 cases against individuals and 427 against companies; • in 2023, there were 396 cases against individuals and 546 against companies; and • in 2024, there were 378 cases against individuals and 648 against companies. Fuel theft In recent years, Mexico has significantly expanded its strategy to combat fuel theft, known locally as hua- chicol . Initially focused on physical theft from pipe - lines, enforcement efforts have evolved to address more complex schemes involving fuel smuggling, tax fraud, and the use of false invoices – commonly referred to as huachicol fiscal . The authorities have shifted to a multi-layered approach that includes criminal prosecution, financial intelligence, and inter-agency co-ordination. Enforce - ment actions in 2025 have intensified, with large-scale operations across multiple states targeting fuel traf - ficking networks involving public officials (including the Marines, who have administered customs since 2022), customs agents and private companies. These networks often operate through ports such as Altami - ra, Veracruz, Ensenada and Lázaro Cárdenas, using falsified documentation to import fuel illegally and dis - tribute it without regulatory authorisation. The SAT and the Attorney General’s Office have also identified hundreds of companies linked to organ - ised crime, and have seized millions of litres of fuel in recent months. The economic impact is substan - tial, with fuel theft now considered the second-largest
source of income for criminal organisations in Mexico, second only to drug trafficking. This shift reflects a broader effort by the Mexican gov - ernment to integrate fiscal enforcement with national security priorities, using tools such as artificial intel - ligence, real-time audits and legal reforms to disrupt In recent years, Mexico’s Financial Intelligence Unit ( Unidad de Inteligencia Financiera or UIF) has signifi - cantly expanded its role in combating money laun - dering, evolving from a reactive data processor to a strategic actor in financial crime enforcement. A key aspect of this evolution has been the strengthening of its co-ordination with the Attorney General’s Office. The UIF now works closely with the Attorney Gen - eral’s Office to transform financial intelligence into actionable criminal investigations. This collaboration includes the exchange of intelligence reports, joint participation in inter-agency task forces, and the fil - ing of formal criminal complaints based on suspicious financial activity. This partnership has also led to joint operations involv - ing asset seizures, account freezes, and the identifi - cation of individuals and companies linked to organ - ised crime. The UIF’s preventative measures – such as blocking bank accounts – are often followed by legal proceedings initiated by the Attorney General’s Office, ensuring that financial disruptions are backed by prosecutorial action. illicit fuel markets. Money laundering Despite these advances, challenges remain. Judicial constraints and structural limitations have complicat - ed enforcement. Nonetheless, the UIF and Attorney General’s Office alliance represents a critical pillar in Mexico’s anti-money laundering strategy, combining intelligence, legal authority and operational capacity to target high-impact financial crimes. Key legal and regulatory reforms In response to growing concerns over financial crime, corruption, and regulatory gaps, Mexico has imple - mented a series of legal and institutional reforms aimed at strengthening its enforcement framework.
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