Compliance with Controlling Beneficiary and Anti-Money Laundering (AML)

Identification and Reporting of
Controlling Beneficiary

Our current tax legislation requires all legal entities, trusts, and legal arrangements to identify and document their controlling beneficiaries, so we provide the following specialized services:

Initial diagnosis: Review of shareholding structures, bylaws, trusts and contracts to determine direct and indirect controlling beneficiaries.

Internal policy design: Procedures to identify, verify, and update the controlling beneficiary's information in accordance with SAT criteria and Article 32-B Ter of the CFF.

File integration: Compilation of supporting documentation (e.g. official identification, receipts, declarations) and preparation of technical sheets.

Periodic reports: Preparation of formats and systems to comply with the obligation to keep information updated with the SAT.

Audit support: Technical and legal assistance in response to requests from tax authorities or internal audits.

Preparation of control and traceability matrices for shareholding or asset structures.
For clients with trusts, holding companies, multi-level structures, or an international presence:

- Structural analysis: Determining beneficial owners in indirect or multi-level schemes.

- Voluntary regularization: Strategies to reveal controlling beneficiaries without incurring penalties.

- Tax and criminal protection: Advice to avoid simulations, unsubstantiated transactions, or money laundering risks.

- Design of transparent structures: Trusts, companies, contracts, and vehicles that comply with international standards.

Prevention of Money Laundering (PLD) and Vulnerable Activities

The Federal Law for the Prevention and Identification of Operations with Illicit Proceeds, also known as the Anti-Money Laundering Law in our country, imposes client identification and reporting obligations on those who engage in vulnerable activities in the following industries and economic sectors, among others:

Gambling games, contests, and raffles,
Credit or service cards,
Prepaid cards, vouchers, coupons, electronic wallets, or certificates,
Traveler’s checks,
Loans or credits, with or without collateral,
Construction, development, intermediation, or commercialization services of real estate,
Commercialization of precious stones and metals, jewelry, and watches,
Auction and commercialization of works of art,
Distribution and commercialization of vehicles (land, maritime, air),
Armoring services (vehicles and real estate),
Transfer and custody of money or securities,

Personal rights of use and enjoyment of real estate,
Reception of donations by non-profit organizations,
Operations with Virtual Assets,
Provision of professional services for the purchase and sale of real estate or assignment of rights thereof,
Administration and management of resources, securities, or any other asset of their clients,
Management of bank, savings, or securities accounts.

For the above reasons, we offer the following services:

Compliance assessment in terms of the Anti-Money Laundering Law
Registration with the SAT: Advice on registering for vulnerable activities and their correct classification.
Compliance Manual: Drafting internal policies, client identification procedures, blacklists, and document archiving.
Implementation of know-your-customer (KYC) processes, identification of beneficial owners, and risk assessment.
Training and courses for company executives and staff to ensure they understand their obligations under the Anti-Money Laundering Law, correctly identify their clients, and avoid sanctions from the authorities.