The Goal: 5.3 Trillion Without New Taxes
The Tax Administration Service (SAT) presents its 2025 Master Plan, which sets out the actions to reach the collection target of 5.3 trillion pesos set for this year, without creating or increasing taxes.
Strategy: Technology + auditing + incentives for voluntary compliance.
Control #1: Surveillance with Artificial Intelligence
The Change: The use of artificial intelligence will be a central point for detecting tax fraud and evasion patterns.
How to Protect Yourself:
- Maintain consistency in your returns
- Fully document all transactions
- Use software that validates automatically
Benefit: Transparent companies will have fewer audits.
Control #2: Targeted Audits by Sector
The Change: The SAT will step up audits in sectors with high rates of irregularities, such as: Large taxpayers (responsible for more than 50% of tax revenue). Financial services companies, digital platforms and retail chains.
Higher-Risk Sectors:
- Financial services
- Digital platforms
- Retail chains
- Foreign trade
How to Protect Yourself: Implement robust internal controls if you are in these sectors.
Control #3: New Foreign Trade Rules
The Change: Measures will be applied to continue strengthening the fight against abusive practices, while implementing simplification and collection actions.
Impact: Goods from Asia pay 19% if they exceed $1 USD or $50 USD depending on the treaties.
Benefit: Faster customs processes with correct compliance.
Change #4: Renewed SAT Platforms
The Benefit: The SAT published its press release 09/2025, in which it announces a new presentation of its electronic platform, with which it aims to advance in modernizing its content and simplifying procedures.
How to Take Advantage of It:
- Familiarize yourself with the new interfaces
- Use the automatic pre-fill tools
- Take advantage of the 100% digital procedures
Change #5: Simplified RESICO
The Benefit: In addition, it provides facilities for the Simplified Trust Regime (RESICO) and pre-filling of returns.
Opportunity: Facilities for RESICO: simplification of procedures to register for or remain in this regime.
For Whom: Taxpayers with income under 3.5 million pesos.
Change #6: 12% Wage Increase
The Impact: The minimum wage in Mexico will see a 12% increase starting in 2025, reaching 278.80 pesos per day in the general zone and 419.88 pesos per day in the Northern Border Free Zone.
How to Prepare:
- Update your payroll calculations
- Review the impact on benefits
- Adjust personnel budgets
Change #7: UMA Update
The Impact: The Unit of Measurement and Update (UMA), key for calculating taxes, fines and recovery fees, will be adjusted in 2025.
Effect: Fines and sanctions increase proportionally.
Growth Opportunities
Higher tax collection: The additional resources could finance infrastructure, social programs and public services. Economic formalization: Incentives and simplification will make it easier for SMEs to join the formal sector.
Immediate Action Plan
Weeks 1-2:
- Assess whether you are in high-risk sectors
- Review your current compliance status
- Identify opportunities for improvement
Month 1: 4. Implement the necessary internal controls 5. Update systems to the new regulations 6. Train the team on the relevant changes
Risks to Avoid
Not adapting in time Unprepared companies will face more audits.
Ignoring technology The SAT will reward companies with modern systems.
Keeping manual processes AI will detect inconsistencies in non-automated processes.
Get Ahead of the Changes with Technology
The 2025 Master Plan favors companies with automated and transparent systems.
Tablia integrates with: New SAT 2025 platforms, automatic anti-audit controls, predictive compliance with AI, complete documentation for reviews
Official Sources and Reference Documentation
Official SAT Documents:
- SAT Master Plan 2025 - SAT Release 01-2025
- 2025 Miscellaneous Tax Resolution - Updated RMF and annexes
- 2025 General Foreign Trade Rules - Published in the DOF, December 2024
Renewed SAT Platforms:
- Modernized SAT Portal - New 2025 interface
- SAT Móvil - Renewed app
- Factura SAT Móvil - Updated tool
Sector Information:
- RESICO 2025 - Updated facilities
- Foreign Trade - Agencia Nacional de Aduanas de México
- 2025 Minimum Wages - Official CONASAMI
Consultation Channels:
- MarcaSAT: 55 627 22 728 - Telephone support
- SAT Chat: Available on the official portal
- SAT Offices: Appointments through the portal
- Virtual Office: Videoconferences with officials
Technical Resources:
- CFDI 4.0 Catalogs - Updated January 2025
- UMA 2025 - Updated INEGI values
- 2025 ISR Table - Rates in force
