In 2025, Mexican companies will face new adjustments to origin requirements, which could complicate operations in sectors such as automotive, electronics, steel, and textiles. In this scenario, tax compliance takes on a crucial role, as well as the need for strategies to face more intensive auditing.
It is expected that companies will need to have experts in foreign trade and tax specialists who not only understand current regulations but also can anticipate changes and adapt quickly to new demands. With the prospect of aggressive auditing by the federal government, IMMEX and maquiladora companies are urged to proactively adjust their tax strategies.
In this regard, keeping updated records, improving internal processes, and incorporating cutting-edge technologies are essential not only for meeting tax obligations but also for enhancing competitiveness against future regulatory challenges.
The year 2025 will present challenges and opportunities for Mexican companies, especially those in the maquiladora sector and IMMEX. Intensified auditing, the T-MEC requirements, and the need to comply with standards such as transfer pricing and VAT refunds will be part of the tax agenda.
Companies will need to demonstrate rigorous compliance with tax requirements, especially regarding the materiality of their operations, as part of a reinforced auditing strategy aimed at optimizing state revenues and supporting the country's economic sustainability.
On the other hand, greater scrutiny of companies' international operations is expected, focusing on areas such as machinery leasing, royalties, and payments abroad. In this context, it is vital that maquiladoras and IMMEX are prepared for more rigorous and demanding scrutiny in this regard.
In the field of tax strategy for 2025, there will be a focus on the thorough review of certified companies for VAT and IEPS, particularly maquiladoras and IMMEX under the Certification of Companies scheme. Companies that succeed in adapting to the new challenges will be able to maintain their competitiveness and contribute to Mexico's economic growth.
To comply with tax obligations, measures will include a meticulous review of records and tax transactions, as well as the use of advanced technology to increase efficiency in tax compliance review. In this sense, both compliance with Safe Harbor in transfer pricing and the impact of T-MEC on companies' operations will be important areas of focus in the coming year.
