Criminal Tax and Customs Defense

The security, protection, and legal defense of our clients is one of the foundational pillars that drives our work every day.

Criminal Tax and Customs Defense

The security, protection, and legal defense of our clients is one of the foundational pillars that drives our work every day.

The intersection of tax law and criminal law represents one of the highest-risk scenarios for Mexican companies and their legal representatives. The audit powers of the SAT and ANAM do not only generate tax assessments: they can give rise to conduct classified as tax-related criminal offenses, with consequences that extend beyond the financial sphere and reach the personal freedom of shareholders, officers, and legal representatives.

At ST STRATEGO we have a team specialized in criminal tax matters that integrates, under a single strategy, technical knowledge of Mexican tax and customs law with experience in the accusatory criminal justice system. This unified perspective is what allows us to build defenses that are solid, consistent, and effective on both fronts simultaneously.

+3,500

Favorable Outcomes

+20 años

Criminal Tax Experience

Dual

Criminal + Tax Integrated

ISO 9001

Certified Processes

CONSTITUTIONAL REFORM | Article 19 of the mexican constitution (CPEUM)

Smuggling and offenses related to invoices for nonexistent transactions are grounds for mandatory pretrial detention (prisión preventiva oficiosa). Upon being charged with these offenses, the judge is required to order pretrial detention without needing to establish a flight risk. The quality of the defense from the very first moment is decisive.

The intersection of tax law and criminal law represents one of the highest-risk scenarios for Mexican companies and their legal representatives. The audit powers of the SAT and ANAM do not only generate tax assessments: they can give rise to conduct classified as tax-related criminal offenses, with consequences that extend beyond the financial sphere and reach the personal freedom of shareholders, officers, and legal representatives.

At ST STRATEGO we have a team specialized in criminal tax matters that integrates, under a single strategy, technical knowledge of Mexican tax and customs law with experience in the accusatory criminal justice system. This unified perspective is what allows us to build defenses that are solid, consistent, and effective on both fronts simultaneously.

+3,500

Favorable Outcomes

+20 años

Criminal Tax Experience

Dual

Criminal + Tax Integrated

ISO 9001

Certified Processes

CONSTITUTIONAL REFORM | Article 19 of the mexican constitution (CPEUM)

Smuggling and offenses related to invoices for nonexistent transactions are grounds for mandatory pretrial detention (prisión preventiva oficiosa). Upon being charged with these offenses, the judge is required to order pretrial detention without needing to establish a flight risk. The quality of the defense from the very first moment is decisive.

The New Legal Environment: Reform to Article 19 of the Mexican Constitution

The constitutional reform on mandatory pretrial detention incorporated into Article 19 of the Political Constitution of the United Mexican States new mandatory grounds for the application of this precautionary measure. Among them: smuggling and offenses related to the issuance, acquisition, or use of invoices covering nonexistent transactions.

The practical implication is of the utmost gravity: unlike other offenses where the judge weighs flight risk or risk of obstruction before ordering pretrial detention, in these cases the measure is automatic from the moment the individual is formally charged (vinculación a proceso). There is no room to argue against its imposition once the elements of the offense are met.

This new regulatory framework significantly elevates the personal risk for those involved in decision-making within companies subject to audit proceedings. A coordinated defense strategy addressing both the tax front and the criminal front, from early stages, is today a necessity — not an option.

From Tax Audit to Criminal Prosecution: How They Connect

The origin of most criminal tax proceedings in Mexico lies in the exercise of audit powers by the SAT or ANAM. A domiciliary audit, an electronic review, or a PAMA can generate evidence that the authority subsequently uses to file a criminal complaint before the Attorney General’s Office (Fiscalía General de la República).

This dynamic has a critical consequence: actions, responses, and documents submitted in the administrative proceeding can become evidentiary material in the criminal process. A technically deficient response in the tax proceeding does not only result in a higher tax assessment — it builds the file the authority will take to the criminal courts.

At ST STRATEGO we analyze every case from both perspectives simultaneously, ensuring that the administrative defense strategy and the criminal defense strategy are coherent and mutually reinforcing, without generating contradictions the authority could exploit.

The New Legal Environment: Reform to Article 19 of the Mexican Constitution

The constitutional reform on mandatory pretrial detention incorporated into Article 19 of the Political Constitution of the United Mexican States new mandatory grounds for the application of this precautionary measure. Among them: smuggling and offenses related to the issuance, acquisition, or use of invoices covering nonexistent transactions.

The practical implication is of the utmost gravity: unlike other offenses where the judge weighs flight risk or risk of obstruction before ordering pretrial detention, in these cases the measure is automatic from the moment the individual is formally charged (vinculación a proceso). There is no room to argue against its imposition once the elements of the offense are met.

This new regulatory framework significantly elevates the personal risk for those involved in decision-making within companies subject to audit proceedings. A coordinated defense strategy addressing both the tax front and the criminal front, from early stages, is today a necessity — not an option.

From Tax Audit to Criminal Prosecution: How They Connect

The origin of most criminal tax proceedings in Mexico lies in the exercise of audit powers by the SAT or ANAM. A domiciliary audit, an electronic review, or a PAMA can generate evidence that the authority subsequently uses to file a criminal complaint before the Attorney General’s Office (Fiscalía General de la República).

This dynamic has a critical consequence: actions, responses, and documents submitted in the administrative proceeding can become evidentiary material in the criminal process. A technically deficient response in the tax proceeding does not only result in a higher tax assessment — it builds the file the authority will take to the criminal courts.

At ST STRATEGO we analyze every case from both perspectives simultaneously, ensuring that the administrative defense strategy and the criminal defense strategy are coherent and mutually reinforcing, without generating contradictions the authority could exploit.

Criminal Tax and Customs Offenses in Which We Act

We provide comprehensive technical defense in the following criminal offenses under Mexican law, with particular focus on those subject to mandatory pretrial detention:

01 Tax fraud and related offenses

Mandatory Pretrial Detention

Total or partial failure to pay taxes through deception, exploitation of error, or any other artifice. Includes related conduct such as failure to remit withheld amounts and the declaration of nonexistent tax losses.

02 Smuggling and related offenses

Mandatory Pretrial Detention

Introduction or extraction of goods from Mexican territory without payment of duties or without complying with non-tariff regulations. Related offenses include improper use of export promotion programs and importation of prohibited or restricted goods.

03 Issuance, acquisition, or use of invoices for nonexistent transactions

Mandatory Pretrial Detention

Directly linked to the Article 69-B procedure of the Federal Tax Code. The constitutional reform classifies it as a ground for mandatory pretrial detention, significantly elevating the personal risk for legal representatives, shareholders, and officers.

04 Concealment, disappearance, or destruction of accounting records

Conduct that may arise during or after a domiciliary audit. Destruction or alteration of accounting records constitutes an independent offense, regardless of the outcome of the tax review.

05 Abandonment of registered tax address without notice to the authority

When a company abandons its registered tax address in Mexico without notifying the SAT, this criminal offense may be triggered. Its practical importance lies in the fact that it is frequently the entry point to broader investigations for tax fraud or smuggling.

06 Breach of custody (Depositaría Infiel)

Disposition, concealment, or transfer of assets or goods seized or placed in custody by the tax or customs authority. The risk materializes frequently in the context of poorly managed PAMAs or precautionary seizures.

Criminal Tax and Customs Offenses in Which We Act

We provide comprehensive technical defense in the following criminal offenses under Mexican law, with particular focus on those subject to mandatory pretrial detention:

01 Tax fraud and related offenses

Mandatory Pretrial Detention

Total or partial failure to pay taxes through deception, exploitation of error, or any other artifice. Includes related conduct such as failure to remit withheld amounts and the declaration of nonexistent tax losses.

02 Smuggling and related offenses

Mandatory Pretrial Detention

Introduction or extraction of goods from Mexican territory without payment of duties or without complying with non-tariff regulations. Related offenses include improper use of export promotion programs and importation of prohibited or restricted goods.

03 Issuance, acquisition, or use of invoices for nonexistent transactions

Mandatory Pretrial Detention

Directly linked to the Article 69-B procedure of the Federal Tax Code. The constitutional reform classifies it as a ground for mandatory pretrial detention, significantly elevating the personal risk for legal representatives, shareholders, and officers.

04 Concealment, disappearance, or destruction of accounting records

Conduct that may arise during or after a domiciliary audit. Destruction or alteration of accounting records constitutes an independent offense, regardless of the outcome of the tax review.

05 Abandonment of registered tax address without notice to the authority

When a company abandons its registered tax address in Mexico without notifying the SAT, this criminal offense may be triggered. Its practical importance lies in the fact that it is frequently the entry point to broader investigations for tax fraud or smuggling.

06 Breach of custody (Depositaría Infiel)

Disposition, concealment, or transfer of assets or goods seized or placed in custody by the tax or customs authority. The risk materializes frequently in the context of poorly managed PAMAs or precautionary seizures.

Criminal tax defense in Mexico demands technical presence at every stage of the accusatory proceeding, with a strategy built on deep knowledge of the tax file from which it originates.

At ST STRATEGO we act in all phases:

Proceeding Stage

Our Role

Ministerial Investigation

Advisory and representation from the investigation stage before the Attorney General’s Office or specialized prosecutors. Analysis of the administrative tax file to anticipate the authority’s strategy in criminal proceedings.

Initial Hearing | Detention Review

Immediate technical assistance at the initial hearing. Arguments for or against formal charge (vinculación a proceso) and request for precautionary measures other than pretrial detention, with posting of guarantees where the case permits.

Intermediate Stage

Evidentiary file review and cleanup. Exclusion of evidence unlawfully or irregularly obtained during the tax proceeding. Identification of procedural and substantive defects in the ministerial investigation.

Oral Trial

Representation at the oral debate stage before the Trial Court (Tribunal de Enjuiciamiento). Cross-examination of authority expert witnesses and presentation of specialized accounting, tax, and customs expert evidence.

Appellate Remedies

Filing of appeals and, where applicable, direct amparo proceedings against convictions. Analysis of constitutional and legality violations committed during the proceeding.

Reparatory Agreements and Alternative Outcomes

Strategic evaluation of alternatives to trial: reparatory agreements, conditional suspension of proceedings, and abbreviated procedure, when the nature of the case and the client’s interests so advise.

What Distinguishes Our Criminal Tax Practice

01

Integrated criminal-tax team

Criminal tax defense in Mexico requires the criminal defense attorney and the tax specialist to work on the same file from the outset. At ST STRATEGO both disciplines operate in a coordinated manner, eliminating the risk of contradictory strategies across proceedings.

02

Knowledge of the administrative origin

our team has direct experience with SAT and ANAM audit proceedings. That understanding of the tax file is the foundation on which criminal defense is built — because we know precisely what the authority will use as evidence and how to neutralize it.

03

Applied constitutional experience

Our amparo practice in tax and customs matters extends to the criminal tax sphere. We have obtained federal court protection in cases involving constitutional violations committed during audit proceedings used as the basis for criminal action.

04

Immediate response in urgent situations

When there is a risk of detention or an arrest warrant has been executed, we activate a response protocol that ensures immediate legal presence, a request for precautionary measures, and communication with the family and the company in the shortest time possible.

05

Objective case assessment

Before accepting any matter, we conduct an honest technical analysis of the strengths and weaknesses of the client’s position. We do not prolong proceedings without justification or generate expectations the case does not support.

What Distinguishes Our Criminal Tax Practice

01

Integrated criminal-tax team

Criminal tax defense in Mexico requires the criminal defense attorney and the tax specialist to work on the same file from the outset. At ST STRATEGO both disciplines operate in a coordinated manner, eliminating the risk of contradictory strategies across proceedings.

02

Knowledge of the administrative origin

Our team has direct experience with SAT and ANAM audit proceedings. That understanding of the tax file is the foundation on which criminal defense is built — because we know precisely what the authority will use as evidence and how to neutralize it.

03

Applied constitutional experience

Our amparo practice in tax and customs matters extends to the criminal tax sphere. We have obtained federal court protection in cases involving constitutional violations committed during audit proceedings used as the basis for criminal action.

04

Immediate response in urgent situations

When there is a risk of detention or an arrest warrant has been executed, we activate a response protocol that ensures immediate legal presence, a request for precautionary measures, and communication with the family and the company in the shortest time possible.

05

Objective case assessment

Before accepting any matter, we conduct an honest technical analysis of the strengths and weaknesses of the client’s position. We do not prolong proceedings without justification or generate expectations the case does not support.

Does your company or its representatives face a criminal tax proceeding in Mexico?

The opportunity for an effective defense is built from the first act of the authority. Delaying the decision reduces available options and weakens the legal position of the company and the individuals involved. Contact us today for a confidential, no-cost assessment.

Does your company or its representatives face a criminal tax proceeding in Mexico?

The opportunity for an effective defense is built from the first act of the authority. Delaying the decision reduces available options and weakens the legal position of the company and the individuals involved. Contact us today for a confidential, no-cost assessment.