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SAT Briefs U.S. Chamber on Plan México Incentives and 2026 Audit Rules

The outreach aimed to reduce uncertainty for foreign investors before 2026 enforcement begins.

Overview

  • Mexican tax officials met with representatives of the U.S. Chamber of Commerce to explain fiscal measures and strengthen dialogue with companies operating in Mexico.
  • Officials detailed incentives under Plan México, highlighting benefits tied to investments in the Polos de Desarrollo para el Bienestar.
  • The SAT outlined newly published audit criteria focused on detecting tax evasion and contraband and on curbing abusive tax planning.
  • As part of 2026 changes approved by Congress, the SAT is set to accelerate probes into fake invoices, deny RFC registrations in defined cases, conduct targeted domiciliary visits, and obtain real-time fiscal data from digital service providers.
  • To bolster transparency, the SAT reminded businesses it has published effective Income Tax (ISR) rates for large taxpayers twice a year since 2021 and emphasized its role as a facilitator of voluntary compliance.