The Ministry of Finance and Public Credit (SHCP) of Mexico reported on primary and secondary collection in the first half of 2021.
In the first place, 86.7% of the tax revenues collected in the first semester of 2021 come from the voluntary and punctual compliance of taxpayers’ tax obligations, which is known as primary collection.
Primary and secondary collection, January-June, 2021 Billions of pesos
Meanwhile, the remaining 13.3, which is called secondary collection, is obtained through actions to increase collection efficiency, such as programs that promote the regularization of taxpayers who did not comply with their tax obligations in a timely manner and the coercive collection, as of the acts of inspection.
By type of taxpayer
Likewise, in the first semester of 2021, of the total active taxpayers with tax obligations, 78% corresponded to wages and salaries, 18% to the rest of individuals, 4% to legal entities and 0.02% to Large Taxpayers (legal entities).
Distribution of the register and collection by regime, January-June, 2021. Register in number of taxpayers; amounts in billions of pesos
The contribution of the Large Taxpayers segment amounted to 912,241 million pesos, which represented 49% of total tax revenues.
The SHCP clarified that the Large Taxpayers retain the VAT of the taxed goods and services they sell, which is paid by the consumers of said good or service, to later report it to the SAT.
By economic sector
From another angle, in the period of January-June 2021, in terms of collection compared to the same period of the previous year, a mixed behavior was observed among the main economic sectors, highlighting the growth in real terms of manufacturing industries and commerce wholesale (+ 24.8% and 12.5%, respectively) as a result of the economic reactivation.
Net tax income by economic sector and Pemex, January-June, 2020-2021. Amounts in millions of pesos; variations in percentage
By type of regime
Legal entities and individuals are classified into regimes according to the type of activity they carry out and their income level.
At the same time, the regimes associated with legal entities concentrate 96.3% of the total collection and, within these, the General Regime of Legal Persons Law contributes with 85.6 percent.
To conclude, in this sense, it stands out that in January-June 2021, a growth of 106,471 million pesos was observed in the regimes of legal persons with respect to the similar period of 2020.