As of January 1st, 2022, the obligations to (i) identify and collect information of the controlling beneficiaries of legal entities, trusts and other legal concepts and (ii) establish duly documented internal control procedures in order to obtain and keep the complete and updated information of such beneficiaries came into force in order to combat tax evasion and prevent money laundering. The foregoing, in accordance with the provisions of articles 32-B, section V, 32-B Bis, 32-B Ter, 32-B Quáter, and 32-B Quinquies of the Federal Fiscal Code.
Professional Related: Enrique Ramírez , Luis Antonio Monroy , Manuel Tamez , Nora Morales , Santiago Moctezuma