Artificial Intelligence: A Challenge For The Mexican Tax Administration Service To Audit

Pursuant to Article 21 of the Mexican Tax Administration Service Law, such entity of the Mexican Ministry of Finance and Public Credit is required to draft and publish on an annual basis a continuous improvement program that sets specific tax-related goals, such as the fight against tax evasion and avoidance, an improvement in tax collection or a decrease in collection costs. Thus, for the current year, the Mexican Tax Administration Service ("SAT" due to its Spanish acronym) published the "Master Plan 2024", whereby it identified vulnerable activities, taxes on foreign trade and domestic taxes, improper applications of balances in favor of value added tax, the fuel market, simulated transactions, among others, as the main priorities to be audited.