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Analysis of technological advancements for compliance with tax obligations in Mexico
The update to the platform for submitting the Informative Return of Transactions with Third Parties (DIOT) in Mexico in 2025 represents a significant shift in the digitalization of tax processes. This modernization aims to improve accessibility, optimize data entry, and eliminate restrictions on the number of records, thereby facilitating compliance with tax obligations. However, the transition to new technological tools may pose challenges for taxpayers and accounting professionals. This article, through a documentary methodology, objectively analyzes whether the new DIOT application has achieved its goal of optimizing tax compliance or, on the contrary, has generated new difficulties for users. The analysis is based on a comparative assessment of the submission and completion processes of the DIOT between the previous and updated platforms.
