I am a fifth-year Mexico law student attending the Universidad Autonoma de San Luis Potosi pursuing at the same time a Bachelor of Arts in Management in City University of Seattle, because of a partnership between both schools.

The curriculum within my university in Mexico is quite different from universities in the U.S. Our classes regarding law are very broad in scope and not defined specifically to an area of the law, making it imperative for me to have internships in organizations focused on the area I would like to work in, which is primarily international trade law. These internships of course become an integral part of the learning process that prepares me for the real-world scenario of working in a law office once I graduate. 

To date, I have had the opportunity to work as an intern with Braumiller Law Group, an international trade law firm based in Dallas, Texas for two consecutive summers and have found it to be quite interesting simply based on the wide variety of cases that they handle. They are a very busy firm with a good reputation, therefore the environment is challenging and fast paced, which I like.  I am provided with a great deal of access inclusive of potential client consults, allowing me to see closely how experts offer risk analysis and mitigation strategies and solutions for clients in response to the administrations import tariffs. During school I support the Mexican Legal counsel for Braumiller Law Group and recently I had the chance to have an additional internship with the Mexican government, which has allowed me to see the other side of the equation.

My internship in Mexico was with the Servicio de Administración Tributaria (SAT), the office responsible for applying tax and customs legislation, which facilitates trade through customs administration. With its influence extending across both the public and private sectors, SAT stands at the forefront of Mexico’s efforts to promote transparency, efficiency, and fiscal responsibility. My internship experience within this institution offered invaluable insights into its operations and the impact it has on the nation’s economic landscape. 

The first thing I realized once I started interning at SAT was how its organizational structure is divided into 12 General Administrative Units, where each one collaborates to ensure the smooth functioning of the Administration. Subsequently, each state has its own 

The Legal Administration Unit, where I had the opportunity to work within, oversees the correct interpretation and enforcement of legislation. This Unit serves as the authority’s safeguard, representing the SAT in judicial proceedings, and it is entitled to initiate legal action against individuals and companies suspected of harming the government’s fiscal interests. In the case of importers and exporters, these actions can range from requests for electronic files and information to full-scale lawsuits and are designed not only to recover lost revenue, but also to deter future noncompliance. 

Another Unit also worth mentioning, is the General Administration of Foreign Trade Audit, which is responsible for auditing and verifying compliance with foreign trade laws, thereby safeguarding Mexico’s fiscal interests at its borders. Some of its faculties include monitoring the correct use of program certifications such as IMMEX and PROSEC and if deemed necessary, it is entitled to cancel such certifications.

Recently, the Mexican government under President Sheinbaum is putting in place much more stringent initiatives to collect, as well as protect. I realized this while working at the SAT, since the beginning of this new government, one of the most prominent strategies implemented has been an intensified focus on maximizing tax collection across the nation. Consequently, the government has created detailed protocols and regulatory frameworks that the SAT implements in its policies to ensure that every peso owed by taxpayers is efficiently recovered….and I mean, every peso.

To support this mission, SAT has strengthened meticulous protocols that frame each audit, where no detail gets overlooked and every transaction is scrutinized for compliance. As a result, taxpayers are met with thorough, systematic reviews that go from requests for extensive documentation, electronic records to the initiation of legal proceedings.

But the taxpayers are not the only ones under the strict scope of the government. Internally, SAT workers are under constant pressure, dealing with long work shifts, heavy work loads and even some Administrative Units are required to be at the disposition of the government 24/7 in case a spontaneous requirement comes up. In addition to that, SAT has an internal system of comparative performance review among its workforce, particularly those handling legal and audit cases. Each SAT Administrative Units effectiveness is measured by different means, one of them being the number of successful outcomes from various cases all around the country. And on top of that, all cases are under strict deadlines, some even shorter than the ones established in the legislation, so each resolution or step inside each one must be completed and filed accordingly. This strategy pushes each office to refine their strategies and adopt best practices from high-performing states. 

Taken together, the rigorous internal strategies imposed on SAT workers along with the policies dedicated to maximizing fiscal recovery have forged an institutional environment where every decision is driven by a dual imperative: operational efficiency and uncompromising compliance. The result is a decision-making process where the pressure to deliver measurable outcomes shapes every action, ensuring that the institution’s effectiveness and its financial objectives remain tightly interwoven.

In sum, being able to work for both the public and private sector has underscored the vital need for lawyers and aspiring legal professionals to prepare themselves to overcome the new policies and meticulous protocols that continue to reshape the authority’s regulatory framework. It is only through this preparation that legal practitioners can effectively protect their clients’ interests while meeting the rigorous standards set by governing authorities.