2025年反洗钱法改革：对商业公司的影响

终结企业匿名，强化反洗钱监管

2025年7月17日，《联邦防止和识别非法来源资金操作法》新增第33条之二正式生效，标志着墨西哥企业监管进入新阶段。此次改革的重点是消除公司结构中的匿名性，明确实际受益人，协助追踪资金流向，从而强化反洗钱措施。

法律目的的扩展

此次改革扩展了这法律的适用范围。除了继续保护金融体系和国家经济、防止非法交易外，新法明确纳入打击与犯罪组织财务结构相关的犯罪，并防止用于资助这些组织的资源流动。

所有商业公司的义务

无论公司是否从事高风险活动，是否有高风险客户，所有商业公司现在都必须履行以下义务：

• 识别实际受益人：持有25%以上表决权的个人或团体。
• 根据财政部出发的规定，将其信息在商业经济部的系统中登记。
• 保留证明文件。
• 配合有关机关对该信息的审核。
• 在股份或社员权益变动时，向商业公司法总法定要求的登记系统提交登记通知。
• 未条文还扩展至社团类型，需同样识别实际受益人。

相关管制的扩展和加强

改革还涉及多个关键领域的新要求：

• • 新定义：添加了“客户/用户”、“房地开发”、“政治公众人物”和“UMA”等概念，实际受益人定义调整为持有25%以上股权的实际控制人。UMA（计量与更新单位）是墨西哥用于计算罚款、税额和福利的基准。
• 补充性规定：系列其他相关法律，如《成付和经营票据法》《信息公开法》等。
• 财政部权限扩大：可解释法律、制定总则，设立记录规范，与国家防卫队合作，在地方推动特别单位。
• 特殊单位：“财务分析特别单位”更名为“税务和金融犯罪调查特别单位”，扩展其职能。
• 培训计划：将安全和因延部门等综合管理经贸事务部门等编入培训程序。
• 金融机构义务：更新相关法规链接，引入《证券市场法》第226条之二。
• 脆弱活动列表和义务：添加房地开发等新活动，更新UMA起报量，并增加风险评估、内部政策手册、审计和自动监控。
• 指定责任人物：定名“严格执行义务责任人”，并要求每年参加培训。

• 限制现金付款：现金限制扩展到付款付定和其他更易流通的货品。

  严重的不合规合罚

  如果未完成相关约定，罚款可达至2000至10000个UMA日级，等同于约226,280至1,131,400比索。

新定义和指定考虑

法律重新定义了实际受益人，并与联邦税法的相关定义区分很大，因此公司必须分别识别和文件化记录这两种结构，遵守对应法规。

必要引入专业顾问

面对新要求，法律项目成为公司必备的配套资源，不再是选择。 无论公司大小或经营类型，都应符合新规定。如果公司本身或其客户已经从事脆弱活动，那么在防止洗钱方面就更需要资源支持，且新规强化了管制，处罚也更为严重。

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我们是AS Consulting Group，SMS拉丁美洲成员，专门提供会计服务、税务咨询、金融领域、 法律、劳动、外国投资以及中小企业咨询服务，致力于保障您企业的安心与成长，服务范围涵盖国 内外企业，自1991年起在墨西哥运营。作为SMS拉丁美洲的成员，我们在21个以上的国家拥有业 务，并成为国际会计师联合会(IFAC)论坛委员会的一部分。

SMS拉丁美洲是一个专业公司网络，其成员是独立的法律实体，各自独立运营，并以自己的名义行 事，同时自我标识为SMS拉丁美洲的成员。每个成员公司在特定的地理区域运营，并提供专业服务 ，受到其所在国家或地区法律和专业规定的约束。SMS拉丁美洲不向客户提供服务，且对任何成员 公司的行为或遗漏不负责任。成员公司是独立的法律实体，相互之间没有任何关联或干预。

本出版物仅包含一般性的信息，不构成AS Consulting Group、Arreguin Sánchez y Asociados 、SMS拉丁美洲或其成员公司，或任何附属机构通过本出版物提供的咨询或服务。在做出任何可能 影响您财务或业务的决定或采取任何行动之前，您应咨询合格的专业顾问。任何实体均不对咨询本 出版物的任何个人或实体所遭受的损失负责。

2025 Anti-Money Laundering Law Reform: What Changes for Business Entities?

Ending Corporate Anonymity to Strengthen Anti-Money Laundering Enforcement

On July 17, 2025, a major milestone was reached in Mexico’s regulatory landscape with the enactment of Article 33 Bis—a key amendment to the Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (Federal Law for the Prevention and Identification of Transactions Involving Illicit Proceeds or LFPIORPI). This reform aims to eliminate anonymity in corporate structures, facilitate the identification of ultimate beneficial owners (UBOs), and reinforce efforts to combat money laundering.

Expanded Scope of the Law

The LFPIORPI now not only seeks to safeguard the financial system and the national economy and prevent illicit financial activity, but also explicitly aims to prevent crimes involving the financial structures of criminal organizations and the misuse of resources for their financing. This amendment broadens the law’s reach and enhances its ability to address emerging threats and vulnerabilities.

New Obligations for All Business Entities

The reform imposes new obligations on all business entities, regardless of whether they engage in vulnerable activities or serve clients or users who do. Key responsibilities include:

• Identification of the Controlling Beneficial Owner: Defined as the individual or group of individuals who directly or indirectly hold more than 25% of the voting rights in the entity—lowering the previous threshold of 50%.
• Registration in the Secretaría de Economía (Ministry of Economy’s) electronic platform, in accordance with guidelines issued by the Secretaría de Hacienda y Crédito Público (Ministry of Finance and Public Credit or SHCP).
• Retention of supporting documentation to substantiate the identification of the Controlling Beneficial Owner.
• Timely response to verification requests issued by competent authorities.
• Reporting changes in ownership or rights over shares in the shareholder registry, as already required under the General Law of Business Entities.

Additionally, the SHCP will issue general rules obligating civil associations and societies to identify and report their Controlling Beneficial Owners, further expanding the reach of these compliance requirements.

Broader and Stricter Controls

Beyond obligations related to beneficial ownership, the reform introduces several critical updates:

• Updated Terminology: New definitions are added, including Client or User, Real Estate Development, Politically Exposed Person (PEP), and UMA (Unit of Measurement and Update). The concept of Controlling Beneficial Owner is refined to reflect effective control over more than 25% of share capital.
• Supplementary Legal Framework: References are incorporated into laws such as the "Ley General de Títulos y Operaciones de Crédito (General Law on Credit Instruments and Operations) and updated to reflect changes in the Ley General de Transparencia y Acceso a la Información Pública (General Law on Transparency and Access to Public Information).
• Expanded Powers of the SHCP: The SHCP is now empowered to interpret the law, issue general rules, define registration criteria, coordinate with the National Guard, and promote the creation of specialized enforcement units at the state level.
• Specialized Enforcement Unit: The Unidad Especializada en Análisis Financiero (Specialized Unit for Financial Analysis) is renamed the "Unidad Especializada en Investigación de Delitos Fiscales y Financieros (Specialized Unit for the Investigation of Tax and Financial) Crimes, with expanded investigative powers.
• Expanded Training Programs: AML-related training will now include the Secretaría de Seguridad y Protección Ciudadana (Ministry of Security and Citizen Protection) and the National Guard, improving interagency coordination and operational capability.
• New Requirements for Financial Institutions: Legal references are updated and include new provisions such as Article 226 Bis of the Ley de Mercado de valores (Securities Market Law).
• Expanded List of Vulnerable Activities: Activities such as real estate development are newly categorized as vulnerable, and reporting thresholds in UMA are adjusted. Entities must also implement:
• Risk-based assessments
• Internal compliance manuals
• Periodic audits
• Automated monitoring systems
• Compliance Officer Designation: The figure of the Designated Compliance Officer is formalized, with mandatory annual training.
• Extended Cash Restrictions: The prohibition on cash transactions is expanded to include payment consignments and may now apply to fungible goods,broadening enforcement scope.

Significant Penalties for Non-Compliance

Failure to comply may result in fines ranging from 2,000 to 10,000 UMA (Units of Measurement and Update), equivalent to approximately MXN $226,280 to $1,131,400. These sanctions reflect the government’s firm commitment to transparency and ending opacity in corporate ownership.

New Definitions and Dual Compliance

The reform introduces a revised definition of Controlling Beneficial Owner specifically for LFPIORPI purposes, which differs from the one established in the Código Fiscal de la Federación (Federal Tax Code). Therefore, businesses must identify and document both definitions separately, in compliance with each applicable legal framework.

Specialized Legal Guidance Is Now Essential

Given the scope and complexity of these new obligations, legal advisory services in corporate compliance are no longer optional—they are essential. These rules apply uniformly, regardless of the size, structure, or line of business of the entity.

Moreover, companies involved in vulnerable activities—or that serve clients or users who are—must secure specialized anti-money laundering (AML) compliance support. The stricter standards and harsher penalties introduced by the reform demand rigorous oversight and proactive implementation.

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We are AS Consulting Group, a member of SMS Latinoamérica, a firm specializing in accounting, tax advisory, financial services, legal, labor, foreign investment, and consulting services for small and medium-sized enterprises (SMEs), both domestic and foreign, in Mexico since 1991. Our expertise ensures the peace of mind and growth of your business. Being part of SMS Latinoamérica allows us to have a presence in over 21 countries and to be a member of the Forum of Firms, a committee of the International Federation of Accountants (IFAC).

SMS Latinoamérica is a network of professional firms, each of which operates as a separate and independent legal entity under its own name while identifying as a member of SMS Latinoamérica. Each member firm operates within a specific geographical area and provides professional services subject to the laws and professional regulations of the country or countries in which it operates. SMS Latinoamérica does not provide services to clients and is not responsible for the actions or omissions of any of its member firms. The member firms are legally separate and independent entities with no binding connection or control over one another.

This publication contains general information for informational purposes only. Neither AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, nor any of their member firms or respective affiliates provide advisory services or professional guidance through this publication. Before making any decisions or taking actions that may impact your finances or business, you should consult with a qualified professional advisor. No entity shall be liable for any loss suffered by any person or entity relying on the information contained in this publication.

AS Consulting Group se une al Tecnológico de Monterrey para impulsar el desarrollo profesional de su equipo, sus familias, amigos y clientes

Ciudad de México, junio de 2025. — AS Consulting Group, firma especializada en consultoría empresarial, anunció una colaboración estratégica con el Tecnológico de Monterrey, una de las instituciones educativas más reconocidas en América Latina, con el objetivo de fortalecer las capacidades profesionales no solo de sus colaboradores, sino también de sus familiares, amigos e incluso de sus clientes, quienes podrán acceder a distintos beneficios académicos.

Mediante este acuerdo, todos los beneficiarios podrán acceder a programas de formación con reconocimiento oficial bajo tres esquemas diseñados para facilitar su desarrollo académico y profesional:

• Becas del 100% en programas específicos para colaboradores.
• Descuentos preferenciales en programas de libre elección, que incluyen cursos, diplomados, maestrías, talleres, boot camp, certificaciones y más.
• Becas parciales en programas estratégicos, enfocados en áreas clave para el crecimiento empresarial, profesional y personal.

“En AS Consulting Group creemos firmemente que el desarrollo del talento es un pilar esencial para la evolución de las empresas, las personas y las comunidades. Por ello, esta alianza refuerza nuestro compromiso con la capacitación continua, brindando acceso a educación de alto nivel no solo a nuestros equipos, sino también a sus círculos cercanos y a nuestros propios clientes”, destacó la dirección de la firma en un comunicado oficial.

Gracias a este acuerdo, los colaboradores, familiares, amigos y clientes podrán acceder a la amplia oferta académica del Tecnológico de Monterrey en distintas modalidades y áreas de especialización, lo que contribuirá no solo al fortalecimiento de competencias técnicas, sino también al desarrollo de habilidades de liderazgo, transformación digital y dirección de empresas.

En los próximos días, AS Consulting Group dará a conocer los lineamientos, requisitos y procedimientos necesarios para que colaboradores, familiares, amigos y clientes puedan acceder a estos beneficios.

Esta iniciativa forma parte de la estrategia de desarrollo humano y responsabilidad social empresarial de AS Consulting Group, que busca consolidarse como una de las consultoras con mayor enfoque en la formación de talento en México y Latinoamérica.

La alianza entre AS Consulting Group y el Tecnológico de Monterrey marca un precedente en el sector, demostrando que invertir en educación no solo transforma empresas, sino también impacta positivamente en la vida de las personas y en el desarrollo de comunidades enteras.

AS Consulting Group.

AS Consulting Group joins forces with Tecnológico de Monterrey to drive the professional development of its team, their families, friends, and clients

Mexico City, June 2025. — AS Consulting Group, a firm specialized in business consulting, has announced a strategic partnership with Tecnológico de Monterrey, one of the most prestigious educational institutions in Latin America. This alliance aims to strengthen the professional skills not only of its employees but also of their families, friends, and even clients, who will have access to a variety of academic benefits.

Through this agreement, all beneficiaries can enroll in officially recognized training programs under three schemes designed to support their academic and professional growth:

• 100% scholarships for specific programs exclusively for employees.
• Special discounts on open enrollment programs, including courses, diplomas, master’s degrees, workshops, boot camps, certifications, and more.
• Partial scholarships for strategic programs, focused on key areas for business, professional, and personal growth.

“At AS Consulting Group, we firmly believe that talent development is an essential pillar for the growth of companies, individuals, and communities. This partnership reinforces our commitment to continuous learning by providing access to high-quality education not only for our teams but also for their close circles and our valued clients,” stated the company’s management in an official announcement.

Thanks to this agreement, employees, family members, friends, and clients will be able to access Tecnológico de Monterrey’s extensive academic offerings across various modalities and areas of specialization. This will contribute not only to strengthening technical skills but also to developing leadership, digital transformation, and business management capabilities.

In the coming days, AS Consulting Group will share the guidelines, requirements, and procedures needed for employees, families, friends, and clients to access these benefits.

This initiative is part of AS Consulting Group’s human development and corporate social responsibility strategy, aiming to become one of the leading consulting firms focused on talent development in Mexico and Latin America.

The partnership between AS Consulting Group and Tecnológico de Monterrey sets a new standard in the industry, proving that investing in education not only transforms businesses but also positively impacts people’s lives and the growth of entire communities.

AS Consulting Group.

AS Consulting Group se une ao Tecnológico de Monterrey para impulsionar o desenvolvimento profissional de sua equipe, familiares, amigos e clientes

Cidade do México, junho de 2025. — A AS Consulting Group, empresa especializada em consultoria empresarial, anuncia uma parceria estratégica com o Tecnológico de Monterrey, uma das instituições de ensino mais renomadas da América Latina. O objetivo é fortalecer as competências profissionais não apenas dos colaboradores, mas também de seus familiares, amigos e até mesmo de seus clientes, que poderão acessar diversos benefícios acadêmicos.

Por meio deste acordo, todos os beneficiários terão acesso a programas de formação reconhecidos oficialmente, distribuídos em três modalidades pensadas para impulsionar seu desenvolvimento acadêmico e profissional:

• Bolsas de 100% em programas específicos, exclusivas para colaboradores.
• Descontos especiais em programas de livre escolha, incluindo cursos, MBAs, diplomas, workshops, bootcamps, certificações e muito mais.
• Bolsas parciais em programas estratégicos, focados em áreas essenciais para o crescimento empresarial, profissional e pessoal.

“Na AS Consulting Group acreditamos firmemente que o desenvolvimento de talentos é um pilar essencial para o crescimento das empresas, das pessoas e das comunidades. Por isso, essa parceria reforça nosso compromisso com a educação contínua, oferecendo acesso a uma formação de alto nível não só para nossos colaboradores, mas também para seus círculos próximos e nossos próprios clientes”, destacou a diretoria da empresa em comunicado oficial.

Graças a esse acordo, colaboradores, familiares, amigos e clientes poderão acessar a ampla oferta acadêmica do Tecnológico de Monterrey, em diferentes modalidades e áreas de especialização. Isso contribuirá não só para o fortalecimento de competências técnicas, mas também para o desenvolvimento de habilidades em liderança, transformação digital e gestão empresarial.

Nos próximos dias, a AS Consulting Group divulgará as diretrizes, requisitos e procedimentos necessários para que colaboradores, familiares, amigos e clientes possam usufruir desses benefícios.

Essa iniciativa faz parte da estratégia de desenvolvimento humano e responsabilidade social corporativa da AS Consulting Group, que busca se consolidar como uma das consultorias com maior foco na formação de talentos no México e na América Latina.

A parceria entre a AS Consulting Group e o Tecnológico de Monterrey estabelece um marco no setor, comprovando que investir em educação não só transforma empresas, mas também impacta positivamente a vida das pessoas e o desenvolvimento de comunidades inteiras.

AS Consulting Group.

AS Consulting Group 携手蒙特雷科技大学，助力员工、家属、朋友及客户的职业发展

墨西哥城，2025年6月。——AS Consulting Group，一家专注于企业咨询的公司，正式宣布与拉丁美洲最具声望的教育机构之一——蒙特雷科技大学达成战略合作。此次合作旨在提升不仅限于员工的专业能力，更惠及他们的家属、朋友，甚至客户，大家都可以享受多种学术优惠。

根据此次协议，所有受益人可通过三种模式，参与获得官方认证的培训项目，以支持他们的学术和职业成长：

• 针对员工的特定项目，提供100%全额奖学金。
• 自由选择项目享受专属优惠折扣，包括课程、文凭、硕士学位、工作坊、训练营、认证等。
• 战略性项目提供部分奖学金，聚焦于企业发展、职业成长和个人提升的核心领域。

AS Consulting Group 管理层在官方声明中表示：“我们始终坚信，人才发展是企业、个人以及社区持续进步的基石。此次合作进一步强化了我们对持续学习的承诺，为我们的团队、他们的亲友以及客户提供高质量的教育资源。”

借助这一合作，员工、家属、朋友和客户都可以选择蒙特雷科技大学丰富的课程资源，涵盖多种学习形式和专业领域。这不仅有助于提升技术技能，更能培养领导力、数字化转型能力和企业管理能力。

AS Consulting Group 将在未来几天公布相关细则，包括申请条件、流程及所需材料，帮助员工、家属、朋友和客户顺利申请并享受此次合作带来的福利。

此举是 AS Consulting Group 人才发展与企业社会责任战略的重要组成部分，旨在成为墨西哥及拉丁美洲最重视人才培养的咨询公司之一。

AS Consulting Group 与蒙特雷科技大学的合作在行业内树立了新的标杆，充分证明了，投资教育不仅能够改变企业，更能深远地影响个人生活及整个社区的发展。

AS Consulting Group.