In the first nine months of the year, the SAT reported 300,470 million pesos of secondary collection from inspection acts on large taxpayers. This is 4.3 times more than the goal established for that period, which was 69,580 million pesos, according to figures from the Ministry of Finance and Public Credit (SHCP).
Compared to the same period last year, this collection derived from audits and determination of tax credits is higher by 23.3% or 70,189 million current pesos. Compared to what was collected in 2018, the last year under the Enrique Peña Nieto administration, what was collected in January-September 2025 is 5.5 times more.
According to the SAT, at the end of 2024, 16,131 large taxpayers were reported, which compared to the total universe of taxpayers barely represent 0.02%, but contribute more than 52% of all the income collected by the treasury. These companies are responsible for withholding the VAT paid by consumers of goods and services, and reporting it to the collecting authority.
Large taxpayers mostly belong to the service and industrial sectors, carrying out activities such as retail and wholesale trade; transportation, postage and storage; information in mass media; financial and insurance services; business support and waste management services, in addition to mining; electricity, water and gas supply through pipelines to the final consumer; construction and manufacturing industries.
The historic collection reported in recent years is derived from the policy of the 4T, headed by former president Andrés Manuel López Obrador, of ending the condonations for large companies, which occurred at the beginning of each six-year term. In addition to the continuation of reviews and audits of previous fiscal years with the objective of determining credits or debts, due to omission in the payment of taxes, due to large transfers, sales and/or mergers of companies between conglomerates.
The continuation of this policy, adhered to with the application of artificial intelligence and data digitization, allows the tax authority to have more precise shots when carrying out audits. Proof of this is the progress in the effectiveness of the inspection of large taxpayers.
For the January-September period, the SAT had the goal that 68.5% of all in-depth reviews carried out on these taxpayers would end in charges greater than 100,000 pesos; The reported progress was 76.4%, with a compliance percentage of 111.6.
