Mexico's Tax Administration Service (SAT) will have expanded technological tools in 2027 to broaden its enforcement capacity and increase revenue collection, following a first half of 2026 in which tax revenues grew 0.4% in real annual terms, reaching 2.963 trillion pesos, according to data from the Ministry of Finance and Public Credit (SHCP).
The 2027 Economic Package must reach Congress no later than September 8, with the goal of cutting the fiscal deficit, and accounting specialists agree that the path to sustaining revenues will be to intensify the enforcement and verification work already under way this year, rather than creating new taxes. In the first half, total public revenues came in 141,003 million pesos below target, according to Expansión. The emphasis on administrative tools, rather than a tax reform, marks a distinct development within the same economic package cycle that the Finance Ministry is preparing.
In the first half of 2026, SAT enforcement collections totaled 401,170 million pesos, a real contraction of 3.18% against the same period in 2025, according to SAT data cited by El CEO. Remote digital audits contributed 244,144 million pesos, 11.05% less than a year earlier. The Finance Ministry noted that every peso invested in enforcement yielded 250.5 pesos in recoveries. Rafael Muñoz López, president of the Academia de Estudios Fiscales, ruled out any tax reform in the package and anticipated greater use of artificial intelligence in audits. Expansión quotes Carlos Figueroa Moncada, vice president of Tax Affairs at the Instituto Mexicano de Contadores Públicos (IMCP): "I do not see a tax reform creating new taxes."
The formal September presentation of the package will determine how explicitly these tools are spelled out, including the amendments to the Federal Fiscal Code that accountants anticipate for that same month. Second-half collection figures will also reveal whether enforcement broadens the revenue margin for the 2027 budget.
This article was drafted with artificial intelligence assistance from verified sources and reviewed by a human editor before publication.