The SAT Intensifies Its Fiscal Control and Increases Tax Collection
The Tax Administration Service (SAT) has refined its methods of supervision on the income, expenses, deductions, and refunds of taxpayers. This strategy is reflected in the massive increase in the messages sent to taxpayers, as well as in the significant rise in tax collection. According to data from the tax authority, from 2012 to October of this year, the number of messages sent to regularize with the SAT has grown from 24.4 million to 69.5 million, showing a remarkable increase in monitoring alerts.
The income generated from these messages has risen from 31,213 million pesos in 2012 to 212,730 million in 2023, reaching a record high of 194,944 million collected by October. "With advancements in technology, the authority has implemented specific programs and artificial intelligence to carry out tasks ranging from reviewing digital invoices to exchanging information with other countries, allowing them to detect irregularities," said Juan Manuel Franco, a specialist and tax advisor. Additionally, digitalization helps verify compliance dates, generating automatic messages to remind taxpayers who are overdue in submitting their monthly declarations, added Luis Pérez de Acha, director of the Pérez de Acha e Ibarra de Rueda firm. When violations are detected, the SAT communicates this through the Tax Mailbox, letters, emails, text messages, and requirements. “The Federal Tax Code states that the authority can invite taxpayers to comply with their tax obligations, but this invitation is not a formal audit,” explained Juan Ignacio Rivero, a member of the International Fiscal Technical Committee of the Mexican Institute of Public Accountants (CCPM). If the information held by the SAT does not match that reported by the taxpayer, the authority takes proactive steps, inviting the taxpayer to make corrections without imposing penalties, indicated tax consultant Manuel Franco. Taxpayers may also receive an invitation to attend in-person or virtual sessions at the Decentralized Collection Administration, where inconsistencies found will be reviewed. The SAT provides a link for connecting, for example, to Microsoft Teams. After the meeting, the taxpayer receives guidance to rectify or clarify any errors within a period of 10 business days, according to the SAT. Given the effectiveness of these actions, experts believe that the new administration led by Claudia Sheinbaum will continue to strengthen these measures. These initiatives are unlikely to diminish, as they are not due to bad faith on the part of taxpayers, but rather because “there are so many tax obligations that omissions or disagreements over different interpretations of the law can always arise. [...] The business community continues to generate higher revenues, not only due to sales volume but also because of inflationary effects. Therefore, no decrease in tax collection is expected,” concluded Franco.
It is crucial for taxpayers to stay attentive to these new measures from the SAT, as tax compliance not only prevents legal issues but also contributes to the development of a more transparent and efficient economy. Keeping up with tax obligations is key for any business, as it facilitates obtaining financing and improves reputation with clients and suppliers.
