
The increase in the taxpayer registry is fundamental for strengthening public finances and improving the services offered to society as a whole. In Mexico, economic activity has been prioritized through new tax incentives. Despite the efforts made in this regard, it is crucial to continue promoting such measures to advance the country's fiscal transformation.
The Master Plan for Auditing and Collection, presented for the first time in 2023, marked a milestone in Mexico by promoting innovative auditing strategies that used technology to combat tax evasion and increase tax revenue. In its 2025 edition, this plan remains a pillar for promoting a contributory culture and strengthening public finances, with a collection target of 5.3 trillion pesos.
For companies, it is essential to avoid practices that could lead to tax litigation. Delaying the training of Finance and Tax teams in using technological tools for cross-checking information can pose a risk, especially in light of the growing fiscal oversight that incorporates Artificial Intelligence in auditing processes.
It is vital for companies to quickly adapt to the use of technology and understand how they can benefit from it to ensure efficient and reliable compliance with tax regulations. Proper traceability of information and adequate documentation are key aspects to demonstrate the transparency of business transactions.
The use of flexible digital files, automation of information cross-checks, and periodic management of requirements are practices that allow companies to remain aligned with tax regulations and avoid risky situations. Prioritizing the digital transformation of tax, financial, and compliance areas becomes essential to ensure reliable data analysis and an effective compliance strategy.
The Master Plan, as a strategy to strengthen public finances and combat tax evasion, has proven to be effective, although there are still pending tasks. Legal certainty, increasing the taxpayer registry, and the fight against informality are key aspects that could offer significant benefits to the Mexican economy. It is essential to continue advancing in this direction to consolidate Mexico's potential in the international arena.