{"id":12364,"date":"2025-10-20T02:19:40","date_gmt":"2025-10-20T02:19:40","guid":{"rendered":"https:\/\/cannizzo.com.mx\/?p=12364"},"modified":"2025-10-20T02:19:40","modified_gmt":"2025-10-20T02:19:40","slug":"psm-activo-para-publicar-beneficiario-controlador","status":"publish","type":"post","link":"https:\/\/cannizzo.com.mx\/it\/psm-activo-para-publicar-beneficiario-controlador\/","title":{"rendered":"New Registration Requirement to Identify the Ultimate Beneficial Owner (UBO) in the Electronic System of Publication for Commercial Companies (PSM)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><div      class=\"vc_row wpb_row section vc_row-fluid  grid_section\" style=' text-align:left;'><div class=\" section_inner clearfix\"><div class='section_inner_margin clearfix'><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_single_image wpb_content_element vc_align_center\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img loading=\"lazy\" decoding=\"async\" width=\"549\" height=\"344\" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/03\/Personal-data-privacy-e1742577209816.webp\" class=\"vc_single_image-img attachment-full\" alt=\"\" title=\"Personal-data-privacy\" \/><\/div>\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>October 20, 2025<\/p>\n<h3>News and Insights<\/h3>\n<p><strong>New Registration Requirement to Identify the Ultimate Beneficial Owner (UBO) in the Electronic System of Publication for Commercial Companies (PSM)<\/strong><\/p>\n\n\t\t<\/div> \n\t<\/div> \t<div class=\"vc_empty_space\"  style=\"height: 30px\" ><span\n\t\t\tclass=\"vc_empty_space_inner\">\n\t\t\t<span class=\"empty_space_image\"  ><\/span>\n\t\t<\/span><\/div>\n\n<div      class=\"vc_row wpb_row section vc_row-fluid vc_inner \" style=' text-align:left;'><div class=\" full_section_inner clearfix\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Contact us:<\/p>\n\n\t\t<\/div> \n\t<\/div> \n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9997\" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Karen-Ortega-1-300x300.jpg\" alt=\"\" width=\"95\" height=\"95\" srcset=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Karen-Ortega-1-300x300.jpg 300w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Karen-Ortega-1-150x150.jpg 150w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Karen-Ortega-1.jpg 400w\" sizes=\"auto, (max-width: 95px) 100vw, 95px\" \/><\/p>\n<p><a href=\"https:\/\/cannizzo.com.mx\/karen-ortega\/\">Karen Ortega<\/a><br \/>\nSenior Associate<br \/>\n<a href=\"tel:+525541666421\">(52) 5541666421<\/a><br \/>\n<a href=\"https:\/\/cannizzo.com.mx\/karen-ortega\/\">kortega@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> \t<div class=\"vc_empty_space\"  style=\"height: 15px\" ><span\n\t\t\tclass=\"vc_empty_space_inner\">\n\t\t\t<span class=\"empty_space_image\"  ><\/span>\n\t\t<\/span><\/div>\n\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3992 alignleft\" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-300x300.jpg\" alt=\"\" width=\"107\" height=\"107\" srcset=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-300x300.jpg 300w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-1024x1024.jpg 1024w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-150x150.jpg 150w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-768x768.jpg 768w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-570x570.jpg 570w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-500x500.jpg 500w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-1000x1000.jpg 1000w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi-700x700.jpg 700w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2021\/03\/Anahi.jpg 1200w\" sizes=\"auto, (max-width: 107px) 100vw, 107px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/cannizzo.com.mx\/it\/anahi-serrano-2\/\">Anah\u00ed Serrano<\/a><br \/>\nPartner<br \/>\n<a href=\"tel:+52155 52795980\">(52) 5552795980<\/a><br \/>\n<a href=\"mailto:aserrano@cannizzo.com.mx\">aserrano@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> \t<div class=\"vc_empty_space\"  style=\"height: 15px\" ><span\n\t\t\tclass=\"vc_empty_space_inner\">\n\t\t\t<span class=\"empty_space_image\"  ><\/span>\n\t\t<\/span><\/div>\n\n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10008 \" src=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Daniela-Compean-277x300.jpg\" alt=\"\" width=\"122\" height=\"132\" srcset=\"https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Daniela-Compean-277x300.jpg 277w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Daniela-Compean-947x1024.jpg 947w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Daniela-Compean-768x830.jpg 768w, https:\/\/cannizzo.com.mx\/wp-content\/uploads\/2025\/01\/Daniela-Compean-1420x1536.jpg 1420w\" sizes=\"auto, (max-width: 122px) 100vw, 122px\" \/><\/p>\n<p><a href=\"https:\/\/cannizzo.com.mx\/it\/daniela-compean\/\">Daniela Compe\u00e1n<\/a><br \/>\nAssociate<br \/>\n<a href=\"tel:+525541666421\">(52) 5541666421<\/a><br \/>\n<a href=\"http:\/\/dcompean@cannizzo.com.mx\">dcompean@cannizzo.com.mx<\/a><\/p>\n\n\t\t<\/div> \n\t<\/div> <\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-9\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"page\" title=\"Page 1\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<h2 style=\"text-align: left;\"><strong>New Registration Requirement to Identify the Ultimate Beneficial Owner (UBO) in the Electronic System of Publication for Commercial Companies (PSM)<\/strong><\/h2>\n<div>\n<p>The reform to the Federal Law for the Prevention and Identification of Transactions with Illicit Proceeds (LFPIORPI) published in the Federal Official Gazette on July 16 of this year created a new chapter requiring all commercial companies to register in the Electronic System of Publications for Commercial Companies (PSM) the information necessary to identify their Ultimate Beneficial Owner(s) (UBO). This obligation arises specifically from Articles 33 Bis and 33 Ter of the LFPIORPI.<\/p>\n<p>Article 33 Bis provides that commercial companies must comply with requests from the competent authorities to clearly determine their UBO and maintain supporting documentation. In addition, in case there is a transfer of equity interests or shares, companies must file the notice of inscription in the corporate ledger through the PSM operated by the Ministry of Economy.<\/p>\n<p>Meanwhile, article 33 Ter, provides that commercial companies must register in the electronic system the information necessary to identify the individual(s) who meet the criteria to be considered UBO, pursuant to the guidelines to be issued by the Ministry of Finance and Public Credit (SHCP).<\/p>\n<p>The PSM has enabled the option to publish UBO identification, even though the General Rules to be issued by the SHCP, are still pending publication.<\/p>\n<p><strong>What must be published in the PSM?<\/strong><\/p>\n<p>The \u201cinformation necessary to identify\u201d the individual(s) who qualify as the company\u2019s UBO, includes full name, CURP, RFC (or equivalent), nationality, address, and means of control.<\/p>\n<p><strong>How do you publish in the PSM?<\/strong><\/p>\n<p>Access to the PSM: the system is available at psm.economia.gob.mx. To publish, a valid e.firma (advanced electronic signature) for both the legal entity and the legal representative is required.<\/p>\n<p>Publication module: once the advanced electronic signatures have been validated, go to the publications section and select the option corresponding to \u201c<em>Beneficiario Controlador<\/em>\u201d.<\/p>\n<p>Entry and submission: complete the UBO identification fields and attach supporting documentation that proves the chain of control or ownership, as applicable.<\/p>\n<p>Independently, the obligation to publish the notice of inscription of the shareholding structure in the corporate ledger remains in force when there are transfers of shares or equity interests.<\/p>\n<p><strong>Relation with the tax obligation regarding UBO<\/strong><\/p>\n<p>This obligation does not replace the tax obligation to identify and maintain a file on the UBO set forth in the Federal Tax Code (CFF).<\/p>\n<p>The tax obligation (Article 32-B Ter of the CFF and related provisions) requires obtaining, retaining, and providing the Tax Administration Service (SAT) with the UBO information.<\/p>\n<p>Identifying and publishing information about the UBO in the PSM (Articles 33 Bis and 33 Ter of the LFPIORPI) is an obligation in terms of the antimony laundering law.<\/p>\n<p>These are not the same obligation, even though they are related and share common elements. It is important to consider that the identified UBOs may not coincide, since the definition of control varies from one regime to another.<\/p>\n<p><strong>Penalties<\/strong><\/p>\n<p>Non-compliance with Articles 33, 33 Bis, and 33 Ter of the LFPIORPI is subject to fines ranging from 2,000 to 10,000 UMAs, equivalent to approximately MXN $226,280.00 (two hundred twenty-six thousand two hundred eighty pesos 00\/100) to MXN $1,131,400.00 (one million one hundred thirty-one thousand four hundred pesos 00\/100) in 2025.<\/p>\n<p>At Cannizzo, Ortiz y Asociados, S.C., we can advise you on the identification of the UBO and on compliance with tax and anti\u2013money laundering obligations related to this figure. Our team of specialists is available to provide tailored advice and support.<\/p>\n<p>For more information, please contact Karen Ortega at kortega@cannizzo.com.mx.<\/p>\n<\/div>\n<div>\n<p style=\"text-align: right;\">Yours sincerely,<\/p>\n<p style=\"text-align: right;\"><strong>Cannizzo<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\t\t<\/div> \n\t<\/div> <\/div><\/div><\/div><\/div><\/div><\/div><div      class=\"vc_row wpb_row section vc_row-fluid \" style=' text-align:left;'><div class=\" full_section_inner clearfix\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div> <\/div><\/div><\/div><\/div><\/div><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"October 20, 2025 News and Insights New Registration Requirement to Identify the Ultimate Beneficial Owner (UBO) in the Electronic System of Publication for Commercial Companies (PSM) Contact us: Karen Ortega Senior Associate (52) 5541666421 kortega@cannizzo.com.mx &nbsp; &nbsp; &nbsp; Anah\u00ed Serrano Partner (52) 5552795980 aserrano@cannizzo.com.mx Daniela","protected":false},"author":2,"featured_media":10648,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"servicio":[],"class_list":["post-12364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alertas-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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