In 2025, Mexico's Servicio de Administración Tributaria (SAT) will focus on combating smuggling and conducting thorough audits, particularly in high-risk economic sectors. This initiative is part of the SAT's Master Plan 2025, which aligns with the government's transformation agenda under President Claudia Sheinbaum Pardo.
The plan includes commitments to simplify and facilitate tax processes for taxpayers, especially micro, small, and medium enterprises (Mipymes). The SAT will continue operations in foreign trade to prevent abuses related to the Special Tax on Production and Services (IEPS) and Value Added Tax (IVA).
The agency aims to identify improper applications of the zero-rate IVA, ensure compliance with temporary import regulations, and monitor the misuse of benefits from free trade agreements. It will also ensure that VAT is withheld from foreign entities without a permanent establishment in Mexico.
Additionally, the SAT will enforce the proper submission of import permits, accurate tariff classification, and correct declaration of customs data. The agency will maintain strategic litigation actions in federal courts regarding tax fraud, smuggling, and the issuance of false invoices.
In collaboration with the Attorney General's Office, the SAT will strengthen efforts against tax fraud and smuggling to ensure accountability and protect fiscal interests.
The SAT will continue publishing rules and criteria in the Official Journal of the Federation to combat aggressive tax practices related to evasion and smuggling.