Mexico's 2027 Fiscal Package to Prioritize Tax Enforcement Over New Taxes, Leveraging AI and Technology

Mexico's upcoming 2027 fiscal package is anticipated to emphasize enhanced tax enforcement over the introduction of new taxes or increased rates. This focus on fiscalization is expected to be bolstered by the integration of advanced technological tools, including artificial intelligence, into audit processes. The Mexican Institute of Public Accounting (IMCP) and the Academy of Fiscal Studies (AEF) foresee significant changes to the Federal Fiscal Code (CFF) aimed at strengthening oversight of taxpayers and major corporations. Ludivina Leija, president of the IMCP, stated that the creation of new taxes is unlikely, especially given the current economic climate. Rafael Muñoz López, president of the AEF, echoed this sentiment, predicting a focus on intensifying scrutiny of regular taxpayers and large businesses through measures targeting fraudulent invoicing. The use of technological tools for rapid audits is expected to help identify apocryphal invoices. Leija advised businesses to reinforce their control mechanisms for income, expenses, operational materiality, and employee legality to ensure compliance. Luis Carlos Figueroa, fiscal vice president, noted that the current administration's objective is not to impose new taxes or raise rates. However, he pointed out that legislators have been discussing revisions to the CFF since December, indicating probable reforms in September focused on technological tools and providing certainty to taxpayers. The IMCP is also preparing a document with expert input for the SAT's consideration.