How AI is transforming tax audits in Mexico

Cancún, Mexico — The use of new technologies and artificial intelligence by Mexico’s Tax Administration Service (SAT) will streamline audit and oversight processes while increasing revenue collection, warned Lamberto Cruz, vice president of the Cancún College of Public Accountants.

Tax System Exercises More Efficient and Automated Oversight

In a scenario of greater revenue collection pressure, the specialist explained that Mexico’s tax system is undergoing a stage of more efficient and automated oversight, where traditional procedures have been replaced by digital platforms that allow real-time detection of inconsistencies.

Cruz explained that, unlike previous years—when summons and requirements were delivered physically—the tax authority now operates almost entirely through the tax mailbox, accelerating notification and response times.

“Before, there was a person who knocked on the door and left a summons for the next day, followed by a fine or a difference that had to be settled. Not anymore; everything will be through the tax mailbox, quickly and immediately,” he recalled.

Service to Taxpayers is Optimized

The vice president of the College of Accountants emphasized that this digitalization of SAT’s audit processes allows the authority to cross-reference information automatically, reducing error margins and shortening deadlines for taxpayers to address any observations.

While clarifying that many of the notices sent by the authority do not formally constitute requirements, they do represent early warnings that must be taken seriously.

“Although they are not requirements as such, it means we must review, analyze, and respond promptly, because failing to do so could lead to sanctions,” he explained.

AI Changes Relationship Between SAT and Taxpayers

Finally, Cruz stressed that the use of artificial intelligence in tax audits forces companies and individuals to keep their information updated and organized, as processes are now faster, automated, and constant, marking a profound change in the relationship between SAT and taxpayers.