Experts from Baker Tilly Mexico Outline Key Strategies
To achieve historic tax revenue targets for the year, experts from Baker Tilly Mexico have identified two primary pillars: increased tax pressure and enhanced oversight of taxpayers, as discussed during the “Cumbre de Negocios 2026” event.
Strengthened Tax Framework
With recent amendments to the Ley de Ingresos de la Federación (LIF) and the Miscelánea Fiscal 2026, the tax regulatory environment is expected to become more stringent. Lauro Acero, a partner and director of taxes at Baker Tilly Mexico, anticipates that tax revenue collection will grow by 6.5% compared to the previous year, a rate significantly higher than Mexico’s projected GDP growth of 1.8 to 2.8%.
Proactive Compliance and Fiscal Responsibility
Margarita Medrano, a tax partner at Baker Tilly Mexico, emphasized that the tax authority has been preparing for years, enabling proactive compliance rather than reactive measures. Taxpayers must now anticipate and prepare for tax authority reviews, adopting a responsible approach when dealing with fiscal scrutiny.
Government’s Tax Revenue Targets
The administration of Claudia Sheinbaum aims to collect 5.8 trillion pesos in taxes this year, marking a 6.5% annual growth. The Secretaría de Hacienda y Crédito Público outlined in the Paquete Económico 2026 that efforts will focus on improving tax compliance, strengthening customs surveillance, and combating tax evasion and avoidance in emerging sectors like digital platforms and e-commerce.
Key Changes in Tax Policy
Without implementing a comprehensive tax reform, President Claudia Sheinbaum has opted for targeted modifications and increased oversight. The LIF 2026 and Miscelánea Fiscal have introduced several changes, including:
- Imposing the IEPS on light or zero-sugar beverages, along with increasing the tax rate for sugary drinks and cigarettes.
- Granting the tax authority the power to deny RFC registration for corporations when partners or representatives are involved in false billing schemes.
- Enabling real-time information requests from digital platforms regarding users.
Additionally, the tax authority’s capacity to combat false billing has been bolstered, and new grounds for canceling the Digital Stamp Certificate have been established.
Key Questions and Answers
- What are the main strategies to meet tax revenue goals? Increased tax pressure and enhanced oversight of taxpayers.
- What is the expected growth rate for tax revenue collection? 6.5% compared to the previous year.
- What changes have been implemented in tax policy? Modifications include imposing IEPS on light beverages, denying RFC registration for false billing involvement, and enabling real-time information requests from digital platforms.
