The Tax Administration Service (SAT) has developed a Master Plan for Taxation and Collection with the objective of increasing revenue from large taxpayers. Among the proposed strategies are the conducting of audits to prevent aggressive tax practices, increasing the perception of risk in this group of taxpayers, and providing legal certainty.
To achieve this, audits are being scheduled with a more assertive approach and less time spent on enforcement. Self-correction and timely collection have been encouraged, in addition to strengthening the verification of the application of balances in favor of the value-added tax (VAT). These actions have resulted in an increase in tax revenues without the need to raise taxes or create new ones, ensuring a fair and equitable collection system.
The Master Plan also includes improvements in taxpayer services, utilizing digital means and information technologies to promote voluntary compliance and strengthen the tax culture for the benefit of the country. Last September, SAT reported that during the previous six-year term, it managed to collect 3.5 trillion pesos through audits and compliance promotion, representing a real growth of 120.2 percent compared to the previous term up to August of this year.
Domingo Ruiz López, president of the Tax Commission of Coparmex Nacional, explained that in the 2024 Master Plan for Taxation, SAT aims to strengthen the planning of taxation through artificial intelligence. This approach has targeted specific sectors of the economy and key activities to carry out more thorough reviews. The strategy has been implemented to invite taxpayers to self-correct based on the inconsistencies detected, which has proven effective in increasing revenue amicably, without resorting to more drastic measures.
