Mexico's Tax Authority SAT Expands Use of Electronic Audit Tools

The Servicio de Administración Tributaria (SAT) has intensified its digital oversight by relying on electronic reviews that compare taxpayers' declared income, expenses, and tax filings with information from Comprobantes Fiscales Digitales por Internet (CFDI), bank deposits, social security data and other government sources. The agency can now issue notifications, invitation letters and information requests through the Buzón Tributario without conducting on‑site visits.

According to tax lawyer Jorge Alberto Pickett Corona, the SAT cross‑checks CFDI records, IVA and ISR deductions, contracts, bank statements and data on companies flagged for simulated operations (EFOS). Artificial‑intelligence models flag patterns of possible evasion, enabling faster and more precise audits. Taxpayers are advised to keep documentation up to date and monitor the Buzón Tributario to address any discrepancies promptly.