SAT has unveiled its ambitious Master Plan 2025, aiming to achieve a historic revenue collection of 5.3 trillion pesos without the need to create or increase taxes. This plan is based on three strategic pillars: (i) taxpayer assistance, (ii) taxpayer support, and (iii) combating tax evasion and smuggling.

The plan underscores SAT’s commitment to modernization, efficiency, and promoting a tax culture by fostering voluntary compliance through trust and transparency.

I. Administrative Simplification.

To improve the taxpayer experience, SAT will implement various administrative simplification measures, including:

i. Optimization of processes for registering in the RFC and obtaining the e.firma.

ii. Technological updates, including the renewal of mobile applications SAT Móvil and Factura SAT Móvil.

iii. Modernization of the website to facilitate the most requested taxpayer procedures.

II. Simplified Trust Regime (RESICO) Benefits.

SAT has introduced significant benefits for taxpayers under the RESICO regime, such as:

i. Elimination of the requirement to file an annual tax return.

ii. Inclusion of cooperative members and credit unions in this regime.

iii. Full income tax exemption for the primary sector, applicable to incomes up to 900,000 pesos.

III. Regularization Program for Small Taxpayers.

The Master Plan 2025 includes a Tax Regularization Program for small taxpayers with annual revenues of up to 35 million pesos. This program offers:

i. A 100% reduction in surcharges, fines, and execution expenses, encouraging taxpayers to voluntarily correct their tax debts.

ii. Simplified compliance with tax obligations through pre-filled tax returns for specific sectors, such as the primary sector, the Coordinated Regime, and the Optional Regime for Grouped Companies.

IV. Combating Tax Evasion and Smuggling.

i. Intensification of advanced technological tools to identify and mitigate tax evasion risks, particularly targeting large taxpayers and high-risk economic sectors.

ii. Collaboration with authorities such as UIF, IMSS, STPS, INFONAVIT, among others, to implement strategies that combat corruption and promote tax compliance.

iii. Prioritization of strategic litigation in federal courts, focusing on cases of tax fraud and the use of fake invoices.

V. Oversight in Foreign Trade Matters.

To address tax evasion and smuggling in foreign trade, SAT will focus on irregular practices such as:

i. Abuse of VAT and IEPS certifications.

ii. Improper application of the 0% VAT rate.

iii. Failure to return temporary imports.

iv. Incorrect customs valuation.

v. Abuse in the introduction of goods with preferential tariff treatment.

vi. Improper use of benefits under free trade agreements.

vii. Omission of VAT withholding by foreign entities without a permanent establishment.

viii. Non-compliance with the submission of import permits.

ix. Inaccurate tariff classification.

x. Incorrect or inaccurate customs declarations.

At Calderón Marín, we are committed to providing comprehensive and personalized tax advisory services. Should you need assistance with any of these matters or wish to learn more about the Master Plan 2025, do not hesitate to contact us. We will be pleased to assist you.