Overview
- Under the Resolución Miscelánea Fiscal, banks are required to report to the SAT any cash deposits exceeding 15,000 pesos per month by the 10th of the following month.
- The SAT has integrated AI-driven analytics into its monitoring system to detect irregularities and potential tax compliance omissions in reported deposits.
- Electronic transfers via SPEI and TEF are not subject to automatic reporting but remain subject to review if discrepancies arise.
- Taxpayers remain fully responsible for justifying the origins of their deposits and matching them to declared income or face potential audits.
- The SAT warns that using vague transfer concepts such as “donativo” can trigger alerts and unnecessary audit procedures.