2025 Master Plan: Commitments and tax strategies by the SAT

This plan reflects the government's commitment to simplifying procedures and services, specifically in: 

• Registration in the Federal Taxpayers Registry (RFC) and obtaining the e-signature. 
• Fiscal regularisation programme aimed at small taxpayers. 
• Simplified pre-filled tax returns for companies in the primary sector, Coordinated Regime, and Optional Regime for Corporate Groups, using information from electronic invoices, provisional payments, and annual returns. 
• Updating platforms for informational returns, such as the Multiple Informative Return, Informative Return of Operations with Third Parties, Multi-Excise Tax, among others. 

Additionally, the Master Plan outlines continued efforts to combat tax evasion and smuggling using advanced technological tools, analytical techniques, and statistical learning models to ensure compliance with tax obligations and detect irregularities. 

• The SAT will also strengthen anti-smuggling operations and conduct thorough audits of foreign trade activities and participants, focusing on the following areas: 
• Abuse of VAT and Excise Tax certification. 
• Improper application of the 0% VAT rate. 
• Non-return of temporary imports. 
• Incorrect customs valuation. 
• Abuse in the introduction of goods with preferential tariff treatment. 
• Failure to withhold VAT to foreign entities without a permanent establishment. 
• Non-compliance in submitting import permits. 
• Inaccurate tariff classification. 
• Inaccurate data declared in customs declarations. 

At Forvis Mazars, our tax and foreign trade specialists are available to assist with any questions or concerns related to these matters.