The important change is not only what the SAT can request. It is how fast a business can explain its numbers when the request arrives. Accounting, CFDI, bank records and acknowledgments should already be connected.
A digital request is still a formal request. If the company waits until the notice arrives to locate files, it loses time that should be used for analysis and response.
What SAT may ask you to explain
- Income differences between CFDI, bank deposits and monthly returns.
- Deductions with weak support or missing XML files.
- VAT credits that do not match payment evidence.
- Canceled or substituted invoices without a clear trail.
- Periods with late, amended or inconsistent filings.
How to prepare before a request
The best preparation is a monthly close file. Each period should include returns, acknowledgments, CFDI reports, bank reconciliation, workpapers and a short note for relevant differences.
This does not mean over-documenting everything. It means making sure another person can understand the closing logic without asking the original preparer to reconstruct it.
Internal owner and escalation
Assign one owner for receiving notices and one backup. The owner should not answer alone when the request affects tax criteria, cash flow, payroll, suppliers or customer invoicing. Those cases need escalation to accounting, finance and the external advisor.
How Fintax can help
Fintax helps structure the evidence folder, identify gaps before they become deadlines and prepare responses with accounting support instead of improvised explanations.