The advance in the digitalization of processes not only applies to compliance with taxpayer obligations, but also to the review of company accounting. “Towards next year, and without the perspective of a tax reform, there will be a large reinforcement in the exercise of the authority’s verification powers. We will see more the use of artificial intelligence and the review of company accounting electronically; in-person reviews at home will gradually become obsolete. We will see greater vigilance in compliance with tax obligations through digital means,” said Christian Kaye, partner and leader of the tax area of the Pérez-Llorca law firm.
Rolando Silva, fiscal vice president of the Mexican Institute of Public Accountants (IMCP), hopes that with the continuity of Antonio Martínez Dagnino as head of the SAT, so will the Master Plan and, with it, the efforts to improve the digital platforms of the SAT. “Which could facilitate tax procedures for taxpayers, but also increase the authority’s oversight capacity,” he warned.
Tax compliance
The use of AI makes it possible to classify risk taxpayers, identify complex tax avoidance and evasion networks, as well as detect inconsistencies in Internet Digital Tax Receipts (CFDI) associated with smuggling and front companies. With these changes in the use of technology, companies prepare and generate tax compliance plans, so that when the digital reviews arrive, the files and accounting are in order.
“We are already seeing how electronic reviews have begun, compliance with obligations is now faster, even the determination of tax credits electronically is now a reality, derived from the fact that the authorities have taxpayer information digitally,” commented Pérez-Llorca’s partner.
Although it is not a new term, companies are beginning to pay more attention to tax compliance. “It means compliance, in reality it is not something new and it can apply to different areas, such as fiscal, legal, labor. In fiscal terms, I would say that it is a procedure, a scheme that allows you to make sure that you are complying with all your obligations regarding money laundering and fiscal issues,” explained Carlos Cárdenas, a specialist in fiscal matters and former president of the IMCP.
The term began to receive more attention in 2018, when the authority began to make requirements in relation to outsourcing to accredit the materiality of operations to companies. “We have been breaking down this term with all the reviews and verification powers exercises that have occurred,” says Kaye.
It is an issue of service provision, “not only of showing and making contracts, but also deliverables, the relationship with your supplier, what you did, where the proposal is, the development of the deliverable, the client-supplier relationship, communication, even, entrances and exits to meetings; verify that services were provided, that there is no issue of simulation of operations.”
To account for this to the tax authority, digitally and without setbacks, it will be essential to have well-updated files, fulfilled obligations and well-rationalized operations, all as part of the implementation of compliance schemes, and not only in large companies. , also for natural persons with business activity. “It will be a trend that we will see with increasing force,” Cárdenas predicts.
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