Master Plan 2025: a fundamental step for digital and fiscal transformation in Mexico

On January 8 of this year, the Tax Administration Service (SAT) presented the Master Plan for fiscal year 2025, where it seeks a collection of 5.3 trillion pesos during this period, without resorting to the creation or increase of taxes. The SAT states that this plan not only seeks to consolidate public finances, but also to promote a solid civic culture of contribution, for the benefit of society and the nation, based on the following objectives:

▶      Administrative simplification

• Reduction of requirements for procedures of individuals and legal entities.
• Digitization of government services.
• Renewal of the SAT Portal to facilitate access to procedures and services.

▶      Technology Strategies

• Digital modernization.
• Improvement in the use of mobile applications such as SAT Móvil and SAT Factura Móvil.
• Implementation of technological tools for fiscal surveillance.

▶      Contributory culture

• Approach of didactic content to promote the contributory civic culture.
• Strengthening of training processes for officials

▶      Tax initiatives

• Special Regularization Program for taxpayers with incomes of up to 35 million pesos, providing the benefit of correcting their debts with a 100% reduction in surcharges.
• Ease of pre-filling tax returns for companies in the primary sector.

▶      Monitoring and combating tax evasion

• Implementation of analytical techniques and statistical learning models to identify and detect irregular behaviors.
• Surveillance focused on economic sectors that have shown a high risk of evasion.

▶      Specific inspection operations

• Operations against smuggling and abuse of IEPS and VAT certifications.
• Inspection of foreign trade and the incorrect classification of tariffs    

▶      Inter-agency collaboration

• Exchange of information with the UIF, IMSS, STPS, among others, to improve fiscal control and combat evasion.

▶      Litigation and combating tax crimes

• Active participation with the Attorney General's Office.
• Prosecution of cases related to tax fraud, smuggling and false tax receipts.

According to what was communicated by the SAT, the Master Plan aims to transform, fiscal discipline, digitization of services, and the fight against evasion and smuggling, proposing better attention to the taxpayer and simplifying procedures.

We remain attentive for any questions or comments on the content of this document.

Jorge Libreros

Francisco De Alba

Cristina Carrasco

Luis Carrillo

Mariana Covarrubias

Óscar Echenique

Xóchitl Escobedo

Manuel González

Juan Pablo Lemmen-Meyer

Mian Zhu