In 2025, public accounting addresses a highly relevant issue for small and medium-sized taxpayers: the proposal for the forgiveness of tax accessories. This initiative seeks to alleviate the tax burden by eliminating fines, surcharges, and accumulated interest, promoting voluntary compliance and strengthening the tax culture in the country.

This measure has a significant impact on the finances of micro, small, and medium-sized enterprises (MSMEs), which constitute 99% of the Mexican business sector. By reducing the economic and administrative barriers that hinder tax compliance, the proposal also fosters formalization and improves long-term tax collection. Additionally, it helps balance the relationship between tax authorities and taxpayers, building trust and promoting a more collaborative environment.