The Tax Administration Service (SAT) through its Press Release 01/2025 announced the “Master Plan 2025”, in which it establishes the actions to reach the collection goal of 5.3 trillion pesos for fiscal year 2025, without the need to create or increase taxes, as well as to promote a civic culture of taxation, which is based on three main axes:

1. Attention to taxpayers

Simplification of procedures and services with the highest demand, such as registration in the Federal Taxpayers Registry (RFC) and e.firma, will be carried out. The SAT’s portal will be renewed, the use of mobile applications for filing and paying tax returns, consulting the tax mailbox, compliance and invoicing opinions, as well as implementing new facilities for the Simplified Trust Regime (RESICO) will be promoted.

2. Accompanying the compliant taxpayer

The program highlights the Tax Regularization for small taxpayers with income up to 35 million pesos, who will be able to cover their tax debts with a 100% reduction on surcharges, fines and execution expenses.

The pre-filling of returns is enabled for companies in the primary sector, the Coordinated Regime and the Optional Regime of Group of Companies, with the information of electronic invoices, provisional payments and annual returns.

An update to the information returns platform is foreseen, where they will be able to file online, among others, the Multiple Informative Declaration (DIM), the Informative Declaration of Operations with Third Parties (DIOT), the Multiple Informative Declaration of the Special Tax on Production and Services (Multi-IEPS), facilitating compliance with this obligation.

3. Anti-evasion and anti-smuggling tax audits

SAT will continue to use technological tools for tax audits and the exchange of information with other federal authorities to guarantee the correct compliance of taxpayers’ obligations, will carry out the review of economic sectors with high risk of evasion and planning through its reporting schemes, will strengthen the fight against smuggling and will begin an in-depth audit of foreign trade operations and participants.

Likewise, it will maintain strategic litigation actions in federal courts and will reinforce its participation against tax fraud, smuggling, issuance and use of false tax receipts.

We provide you with the link where you can consult the referred publication:

https://www.gob.mx/sat/documentos/plan-maestro-2025-enero-2025

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