SAT breaks record in the examination of large taxpayers

The Tax Administration Service (SAT) of Mexico broke a record in the examination of large taxpayers from January to September 2020.

According to the federal government, the implementation of the annual examination program for large taxpayers, which aims to make the examination process more efficient, and as main axes the programming of new acts, the examination in process, the analysis of the resources of revocation and monitoring of balance control, resulted in a collection of 192,300 million pesos,

Regarding the inspection of other taxpayers, the SAT strategy is aimed at venting acts and inspection actions in order to achieve secondary collection in the short term through Preliminary Audit Notices, Corrective Notice Programs, Comprehensive Corrective Notice and Supervision of Simulated Schemes, among others.

The amount of collection achieved in this area in the third quarter of the year amounted to 99,700 million pesos. On the other hand, in the collection areas, the implementation of the work program focused on promoting the payment of determined debts through persuasive actions and invitations to regularization continues.

The SAT

“Within the implementation of the Administrative Procedure for Execution, exemplary actions are carried out, such as the request for the immobilization of bank accounts, reports of credit information, cancellation of digital seal certificates or the issuance of a compliance opinion in the negative sense. , among others, which affect the interest of taxpayers to regularize their tax situation,» said the SAT.

Through this collection program, 17.3 billion pesos were collected in January-September of this year.

Cobranza sin necesidad de judicialización, enero–septiembre 2020

Regarding foreign trade control, the SAT has placed special emphasis on identifying evasive behaviors in real time in the sectors with the highest risk (automotive, steel, textile and clothing, electronics, wines and spirits, among others), as well as on the constant monitoring of taxpayers that operate under special foreign trade programs (IMMEX,VAT/IEPS Certification, Fiscalized Precincts, among others).

Likewise, the SAT’s annual foreign trade inspection program plans to increase collection through the automation of processes and a greater perception of risk among taxpayers who carry out import and / or export operations.

In January-September 2020, 40.2 billion pesos were collected for foreign trade inspection.