The Ministry of Finance and Public Credit (SHCP) published a balance of tax collection in Mexico by type of taxpayer in the first half of 2022.
During the first six months of 2022, of the total number of active taxpayers with tax obligations, 96% corresponds to individuals (78% to wages and salaries and 18% to the rest) and 4% to legal entities.
Large taxpayers (legal entities) represent 0.02% of the taxpayer registry.
The contribution of the Large Taxpayers segment amounted to 983,860 million pesos, which represented 48% of total tax revenues.
To take into account: Large Taxpayers withhold VAT on the taxed goods and services they sell, which is paid by consumers, to be subsequently paid to the SAT.
Distribución del padrón y recaudación por régimen, enero-junio, 2022. Padrón en número de contribuyentes; montos en millones de pesos.
As of 2022, the collection of the new Simplified Trust Regime (RESICO) is recorded, which as of June is 11,699 million pesos.
Collection in Mexico
In the first half of 2022, 2 trillion 52,100 million pesos were collected; 2.8% growth in real terms, i.e., 195,900 million pesos more than in the same period of the previous year.
These additional revenues are the result of the continuity of collection and auditing strategies to strengthen tax collection, as well as the country’s economic reactivation.
With respect to the 2022 Federal Revenue Law (Ley de Ingresos de la Federación 2022, LIF 2022), we achieved 100.4% compliance, or 8.8 billion pesos more than programmed.
– Income Tax (ISR) presented a growth of 16.4% in real terms, with a collection of 1 trillion 259.6 billion pesos, an amount 252.9 billion pesos higher than that recorded in the same period of 2021. The above, derived from higher payments in the annual tax return, as a result of the auditing actions carried out by Large Taxpayers, which have encouraged timely and voluntary compliance.
– For its part, the Value Added Tax (VAT) presented a growth of 3.4% in real terms, with a collection of 621,500 million pesos, 62,400 million pesos more than what was collected in the same period of 2021, derived from greater collection in foreign trade operations.
– With respect to the Special Tax on Production and Services (IEPS), there was a real decrease of 68.5%, mainly due to the mechanism for adjusting energy prices to reduce inflation through fiscal stimuli for fuels.