The amount collected from sending these messages has had its reward, it went from 31,213 million pesos in 2012 to 212,730 million in 2023, reaching the maximum rate. At the end of last October, the amount collected was 194,944 million, SAT figures refer. .
“With the advance of digitalization, the authority has specific programs and artificial intelligence to carry out tasks that can range from reviewing digital invoices to exchanging information with other countries, and thus identifying red dots,” explained Juan Manuel. Franco, specialist and tax advisor for national and international companies.
Digitization also helps to cross compliance dates, to generate automatic reminder messages when, for example, a taxpayer is out of date to send their monthly declaration, added Luis Pérez de Acha, founding partner and director of the Pérez de Acha e Ibarra law firm. of Rueda.
Once faults or non-compliance are detected, the SAT notifies taxpayers through the Tax Mailbox, letters, email, telemessages, SMS messages and requirements.
“The Federal Tax Code establishes that the authority can invite you to comply [con tus obligaciones fiscales]. The main issue is that the invitation is not a formal review,” explained Juan Ignacio Rivero, member of the International Tax Technical Commission of the College of Public Accountants of Mexico (CCPM).
If the information that the SAT has, through the CFDI, does not match the accounting information or the provisional payments, the tax authority exercises its management powers, where it invites the taxpayer to self-correct in case there is any omission, but without fines involved, highlighted tax consultant Manuel Franco.
Taxpayers may also receive an invitation to go, in person, to an office of the Decentralized Collection Administration, with a scheduled appointment, to carry out an in-depth surveillance interview, which can also be carried out in virtual format.
In this case, a link will be included to connect to the Microsoft Teams platform, specifies the SAT. Once the taxpayer attends the interview arranged with the authority, whether in person or virtual, the omissions, differences or inconsistencies identified are pointed out. When the meeting ends, you receive guidance to make the corrections or, where appropriate, the relevant clarifications within a period of 10 business days, says the SAT.
Given the results, specialists predict that these types of actions will continue and be strengthened in the new administration led by Claudia Sheinbaum.
These actions will not decrease, and not because of a matter of fraud on the part of the taxpayers, but because “there are so many tax obligations, that there can always be something that you miss or due to an interpretation of the law with which you do not agree. the authority. (…) Businesses are obtaining greater income every day, and not so much by volume [de ventas]but because of inflation. That is why I do not believe that tax collection for these concepts will trend downward,” Franco said.
