Accountants from the Mexican Institute of Public Accountants (IMCP) and the Academy of Tax Studies (AEF) expect that the 2027 economic package, which the Ministry of Finance will deliver to Congress on September 8, will not include new taxes and will instead reinforce tax enforcement through artificial intelligence. They stated this at a conference broadcast on August 17.
The forecast arrives at a moment of stagnation in tax collection. According to El CEO, at the close of the first half the Ministry of Finance reported that tax revenues grew 0.4% in real annual terms, reaching 2.963 trillion pesos, with a shortfall of 53.7 million pesos against the programmed target. Revenue from enforcement actions, both cash and virtual, totaled 401,170 million pesos between January and June, a contraction of 3.18% in real terms compared to the same period in 2025, according to SAT data. The Ministry of Finance, for its part, reported that every peso invested in enforcement was multiplied 250.5 times through the recovery of collected amounts.
Rafael Muñoz López, president of the Academy of Tax Studies, said at the conference that he does not expect a tax reform with new taxes and that the focus will be on intensifying enforcement of large taxpayers through the identification of fraudulent invoices. Consistent with reporting by El Universal, IMCP fiscal vice president Luis Carlos Figueroa noted that reforms to the Federal Tax Code are likely in September, aimed at improving enforcement tools without creating new taxes. IMCP president Ludivina Leija urged businesses to strengthen their controls over income, expenses, and operations in anticipation of greater scrutiny. SAT data shows that revenue from virtual audits fell 11.05% in real terms during the first half, to 244,144 million pesos, while SMS surveillance notices rose from 14,033 to 159,721, a surge of 1,038% according to the IMCP.
The document Finance delivers to Congress on September 8 will define the Tax Code changes that take effect in 2027. For formal businesses, including those operating across Mexico, the United States, and Canada, the critical development is the expanding technological reach of SAT audits.
This article was written with artificial intelligence assistance from verified sources and reviewed by a human editor before publication.