According to the Treasury, in the 2025 Economic Criteria, tax collection represents one of the main sources of financing for programs and projects promoted by the government of Mexico, which is why measures are constantly evaluated to increase this component of income without increasing existing rates or create new taxes, giving certainty to economic agents and promoting equity.
Extensive collection efficiency
To achieve the collection goal, the SAT has a series of strategies, such as extending collection efficiency through special programs for large, medium and small taxpayers.
Most attractive guy
They also want to make the Simplified Trust Regime (Resico) more extensive and attractive, in addition to making it more accessible to individuals with business activity. For this action, the SAT anticipates a collection of 5,000 million pesos.
Data crossing
There is also the crossing of the SAT and Social Security databases, through the use of data intelligence models, with the objective of “determining special audit and authority management programs to detect possible abuses of exempt income, subsidy to employment and simulation of pensions to avoid the payment of ISR or payroll, as well as abuses in the accreditation of VAT and non-payment of withholdings online, with this we are estimating 15,000 million pesos collected”, detailed the secretary.
Collection of VAT from platforms
There is also the collection of VAT from foreign sellers, through technological platforms such as Shein and other platforms that are widely used today for the purchase of durable goods.
“The necessary rules have already been issued in the Fiscal Miscellany to force seller platforms to withhold the tax at source. We will begin to see the impact of these statements, in November 2024, here 13,000 million pesos, and this is just the beginning, we are not going to the bottom of these platforms,” commented Ramírez de la O.
More control at customs
There is also the strengthening of the customs and foreign trade process with the issuance of general foreign trade rules that strengthen the control of parcel imports, as well as to strengthen inventory control in the 300 audited premises, and their certification. , through this strategy a collection of 20,000 million pesos is contemplated.
Debt discount program with the treasury
A tax regularization program is also proposed in the Income Law initiative.
“This is a program for taxpayers with incomes of up to 35 million pesos that we hope will be regularized with many facilities that we are providing to remove a lot of overdue loans that we have accumulated here,” explained the head of the Treasury.
Improve the collection of IEPS on gasoline
Finally, it is planned to improve the collection of the Special Tax on Production and Services (IEPS) on fuels “where we continue to detect a need for stronger action,” the official concluded.
