Main Concerns Regarding Article 30-B of the Federal Tax Code

•     Article 30-B establishes an unprecedented surveillance scheme in Mexico, granting authorities direct, online, real-time access to private databases on digital platforms.
•     The measure is unnecessary, disproportionate, and unconstitutional, as it allows unlimited access to sensitive user information, compromising privacy, personal data, and due process.
•     The mechanism for administratively blocking platforms that refuse to grant this access is tantamount to an instrument of censorship that would affect freedom of expression, legal certainty, and confidence in the digital economy.

The undersigned associations recognize the legitimacy of the objective of strengthening fiscal transparency, but we emphasize that no other sector in Mexico or in comparable democratic societies is subject to such a broad and invasive control measure.

The proposal, in addition to being unprecedented, is unnecessary: digital transactions are already recorded through the financial system, so this access scheme does not add value to oversight, but it does introduce unprecedented risks in terms of cybersecurity and the stability of digital infrastructure.

We recall that the blocking of digital services was expressly rejected by the Congress of the Union in the past, when the Federal Telecommunications and Broadcasting Law was discussed, and even the Presidency of the Republic itself publicly acknowledged its risks. Reintroducing this measure undermines regulatory certainty and represents a setback in the protection of users’ rights.

The undersigned associations call on the Congress of the Union to open a process of technical dialogue and public consultation in order to develop alternatives that strengthen tax collection without compromising human rights, data protection, or the competitiveness of the digital ecosystem.

Main Concerns Regarding Article 30-B of the Federal Tax Code 

We also express our deep concern about the content of Article 113-Bis of the Federal Tax Code, which proposes criminal penalties for digital platforms that “knowingly” allow the publication of advertisements related to the sale of false tax receipts.

This provision imposes an unprecedented burden of monitoring, control, and due diligence on technology intermediaries, classified ad platforms, social networks, search engines, and digital media that host third-party generated content.

From our perspective, this article:

•     Ignores the operational and technological realities of open or self-managed content models.
•     Introduces a risk of disproportionate penalties, especially for actors who do not have the technical or legal capacity to validate the veracity of advertised products or services in real time.
•     Criminalizes digital intermediation activity, without distinguishing between omission, intent, or technical impossibility.
•     Could have a serious inhibitory effect on digital advertising, freedom of expression, and access to online services, particularly affecting SMEs, content creators, and Mexican platforms.
•     It contravenes the provisions of Article 19.17 of the TMEC, which limits the legal liability of digital platforms with respect to content generated by third parties, provided that they have not created or developed it. This discrepancy could place Mexico in breach of its international trade obligations.

 We consider it urgent that this article (113-Bis) be revised, limited, or eliminated to avoid regulatory paralysis that would irreversibly damage the development of the digital ecosystem in Mexico.

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About ALAI The Latin American Internet Association (ALAI) is an organization that brings together companies from the digital ecosystem in Latin America. Its objective is to promote a balanced regulatory environment that fosters innovation, economic growth, and digital inclusion in the region. We work in collaboration with governments, academia, and civil society to develop initiatives that promote the development of the digital ecosystem. Learn more about us at alai.lat Press Contact sofia@alai.lat +598 99 729 619

About AMAPRO
The Mexican Association of Promotion Agencies (AMAPRO) is a private entity whose mission is to safeguard best practices among marketing agencies in Mexico and to drive the ethical and professional growth of the industry. It has more than 50 members specializing in promotional marketing, BTL, event marketing, shopper marketing, and digital marketing.
More information: https://www.amapro.com.mx/

About the Mexican Association of Online Sales (AMVO)
A civil organization established in 2014 with the purpose of supporting and promoting the development of e-commerce and the digital economy in Mexico. AMVO brings together around 550 Mexican and international companies (startups, brick-and-mortar stores, agencies, and pure players) from sectors such as retail, fashion, travel, financial services, among others, aiming to grow their e-commerce operations and adopt industry best practices.
More information: www.amvo.org.mx

About CANIETI
The National Chamber of the Electronics, Telecommunications and Information Technologies Industry (CANIETI)is a public-interest institution with 90 years of history in Mexico. It represents these sectors with the goal of strengthening the competitiveness of the high-tech industry. CANIETI brings together more than 1,000 companies, 82% of which are SMEs that collectively contribute over 7% of Mexico’s GDP, account for more than 30% of total foreign direct manufacturing investment, and employ over one million people. CANIETI plays a strategic role in public policy, industry standards, and technological innovation.

About IAB México
IAB (Interactive Advertising Bureau) is the leading global organization in Digital Advertising and Interactive Marketing, with a presence in more than 46 countries. IAB México, a non-profit civil association founded in 2005, drives the growth, professionalization, and transformation of the digital marketing and communication ecosystem through strategic studies, educational programs, guides and best-practice standards, as well as industry events and dialogue spaces. Currently, IAB México has the active participation of more than 200 companies, including advertisers, agencies, media, technology platforms, and academic institutions that make up the digital ecosystem.
Website: www.iabmexico.com | Press contact: lourdes.salgado@iabmexico.com

About the INTERNATIONAL CHAMBER OF COMMERCE MEXICO (ICC MEXICO)
Founded in 1945 as a voluntary membership organization, ICC Mexico was created to connect Mexican businesses with the international community represented by the ICC. Our mission is to promote the full establishment of a socially responsible and sustainable global market economy and to foster greater certainty for international business operations, with the firm belief that trade encourages prosperity and peace among nations and helps improve people’s quality of life.
More information: https://iccmex.mx/

About ITI
The Information Technology Industry Council (ITI) is the premier global advocate for technology, representing the world’s most innovative companies. Our members include the leading innovators worldwide, with headquarters and value chains spanning the globe. Founded in 1916, ITI is an international trade association with a team of professionals across four continents. We promote public policies and industry standards that foster competition and innovation around the world.
More information: www.itic.org | Press contact: jwashington@itic.org