SAT to Implement Artificial Intelligence

As part of its efforts to increase tax collection, which surged to MX$4.517 billion in 2023, the Tax Administration Service (SAT) has introduced its 2024 Master Plan. Central to this strategic blueprint is the incorporation of artificial intelligence (AI) to enhance inspection processes and fortify taxpayer service.

The utilization of graph analytics and machine learning models will play a pivotal role in classifying high-risk taxpayers, pinpointing intricate networks engaged in tax avoidance and evasion, and identifying discrepancies in Digital Tax Receipts over the Internet (CFDI) linked to smuggling and entities operating under a façade. Sectors such as automotive, alcoholic beverages and cigarettes, construction, pharmaceuticals, hydrocarbons, logistics, technology platforms, real estate services, insurance and financial services, and transportation will be the primary focus of this technological initiative.

The 2024 Master Plan underscores the reinforcement of supervision over trust schemes and credit intermediation companies, along with a thorough review of technological, commerce, and electronic collection platforms. Attention will also be directed toward scrutinizing foreign trade operations, combating smuggling, and monitoring compliance with volumetric controls.

A significant facet of the plan is the commitment to enhancing efficiency in over 35 in-person procedures. Appointment requests will be diligently addressed within 10 business days. To broaden service coverage, new service offices will be established in the five states with the highest demand, supplementing the existing 157 offices nationwide. The Mobile Office program will also be fortified across all 32 entities, prioritizing services in hard-to-reach locations, and extending special attention to migrants, refugees, the elderly, native peoples, pregnant women, and individuals with disabilities. In the legal realm, the 2024 Master Plan envisions an amplified presence before jurisdictional bodies through litigation actions defending fiscal interests.

These proactive measures underscore SAT's dedication not only to augmenting collection without resorting to new taxes or increased levies but also to ushering in a modern era of tax management for the betterment of public finances.