The recent modifications to Federal Tax Code have generated concern about the possibility that the Tax Administration Service (SAT) implements digital surveillance mechanisms on the users of the different digital platforms, including entertainment, food and travel.
Given the confusion that this new legal attribution has generated, the Tax Administration Service (SAT) came out to clarify the alleged violations of the privacy of citizens who use digital services.
The fiscal body emphasized that the modification, contained in article 30-B of the Federal Tax Code, is limited to requiring digital platforms to grant tax authorities online and real-time access exclusively to the information necessary to verify compliance with tax obligations. that appears in their own systems or records.
He SAT stressed that the scope of the reform is restricted to the tax information of the platforms, specifically regarding the Value Added Tax (VAT). The central purpose of this regulatory adjustment is to optimize collection in the digital sector and strengthen the fight against tax evasion.
In accordance with the official position of the SATthe reform approved in the Chamber of Deputies It is not intended to establish a “spy law” or enable digital espionage actions against those who use digital services.
In this sense, the tax authority assured that In no case is access to the personal data of the users or the activity they carry out on the platforms contemplated.thus denying any intention of surveillance over people.
The Chamber of Deputies endorsed that the SAT has the powers to supervise digital platforms, in real time and permanently, and verify that transactions between technology companies and users comply with tax obligations.
This measure, in accordance with what was approved by the Chamber of Deputies, will come into force on April 1, 2026.
During the next week, the minutes of the Federal Income Law for Fiscal Year 2026, and the reforms to the Federal Tax Code, the Federal Rights Law, and the Special Tax Law on Production and Services, will be discussed in the Finance and Public Credit commissions, and Legislative Studies, First.
If these projects are approved in the Senate, the tax changes will be applied starting next year.
