Challenges of the Tax Administration System in the face of AI: The materiality criteria in the 2024 Master Plan

Abstract

For the tax authority in Mexico, it is no longer enough for taxpayers, individuals or legal entities to have CFDI to prove their operations, but now requires that they be real, existing, verifiable and economically consistent, therefore they must accredit evidence of each of these; since, the tax authority has the power to presume the non-existence of the operations and sanction taxpayers who do not prove that they actually acquired the good or received the service. This work analyzes the possible presumption of the nonexistence of operations, also known as materiality criteria, focusing the study on the 2024 Master Plan, implemented by the Tax Administration Service (SAT), which incorporates Artificial Intelligence for tax collection, so it is necessary to analyze whether these AI tools will have an important role in the materiality criteria of operations. The methodology is qualitative with a descriptive, explanatory and documentary scope.