A New Era in Tax Audits: SAT’s AI according to Viviana Belaunzarán

A New Era in Tax Audits: Analytical Models and 2025 Challenges Article by Viviana Belaunzarán in Puntos Finos (Thomson Reuters)

1. Why 2025 Will Be a Key Year

Although the 2025 Economic Package does not introduce new taxes, the Federal Government projects a 7.2% increase in tax revenue through the use of advanced technological tools.

2. AI and Graph Analytics at the Service of the SAT

• Massive cross-checking of electronic invoices (CFDI), tax returns, and third-party information.

• Machine learning algorithms that classify high-risk taxpayers.

• Identification of complex tax evasion networks through graph analytics.

3. Most Common Pressure Tactics

These tactics have proven effective in accelerating tax collection, but they also affect compliant taxpayers, who often must pay tax credits to resume operations.

4. What the Master Audit Plan Reveals

The 2024 Master Audit Plan —and its 2025 counterpart— focuses on:

• Corporate restructurings, share transfers, and 0% VAT operations.

• Digital platforms and e-commerce.

• Materiality of contracted services and effective substantiation.

5. Recommendations by Viviana Belaunzarán

1. Implement data control systems that validate CFDI before stamping.

2. Develop a digital risk map aligned with the SAT’s monitoring indicators.

3. Document the materiality and strict necessity of each expense.

4. Maintain evidence of services effectively rendered by third parties.

5. Prepare protocols to restore digital tax seals in case of suspension.

“The SAT’s AI does not immediately distinguish between evaders and compliant businesses; the quality of your data will be your best defense.” — Viviana Belaunzarán

Conclusion

The increasing automation of tax audits in Mexico demands strong data governance and preventive compliance. Adopting a proactive strategy will reduce exposure to penalties and optimize cash flow.