The growth, in pesos, is the largest that has been recorded since 2018, when the administration of Andrés Manuel López Obrador entered, concentrated in the combart to the evasion and fiscal elusion with the help of the use of technology, and the digitalization of processes and documents, which began in the administration of Enrique Peña Nieto.
The rhythm in the growth of debts with the Treasury is due to the accuracy of the SAT when implementing a tax credit, thanks to the use of artificial intelligence in its system that began in 2024.
“There is no magic formula, the formula is that the government has decided to be much more energetic and efficient in the management of audits through the use of technology. Several years were building a fairly sophisticated system, which today even includes artificial intelligence. We have years providing a lot of information via electronics. Only all conditions are for them to have a very fast identification of risk signals and focus their audits, ”explained José Manuel Ramírez, partner and leader of Alvarez & Marsal Tax Mexico.
The imposition of the credits was concentrated on moral people (90% of the credits), of which more than 40% are large taxpayers.
The tax specialist considers that the inspection of large companies will continue as a trend, at least in the next five or 10 years, extending to specific sectors and smaller companies.
“That is going to be the trend; More inspection, we hope that the SAT will improve its way of supervising with technology and also that companies are increasingly prepared to contribute to audits, but there are always situations in which an agreement cannot be reached, and therefore our Fiscal laws and the Constitution establish a series of mechanisms available to taxpayers to defend their interests when appropriate, ”Ramírez explained.
