The amounts of tax credits determined by the SAT, at the end of the third quarter of 2024, are the result of reviews that were carried out mostly to large taxpayers, in the last six-year term under AMLO. The tax authority, by law, has the power to review up to the last five fiscal years of taxpayers. The objective is to avoid companies’ plans to pay less taxes, in addition to detecting non-compliance with the treasury.
The action of the SAT Master Plan, launched by the previous government, focused on avoiding and combating tax avoidance and evasion was seen in the increase in the number of determined tax credits. The collection possibilities increased by more than 323,000; while the number of loans with low probability of collection were reduced by almost 200,000which indicates greater precision in the determination of credits by the tax authority.
The challenge for the new government
The new government led by Claudia Sheinbaum, with Antonio Martínez Dagnino as head of the SAT, has the challenge of collecting those credits that have already been determined.
Of the 2.8 billion pesos reported by the SAT in tax credits, 63%, equivalent to 1.7 billion, are in dispute between the authority and the taxpayer, that is, they are controversial.
Controversial tax credits are those that are controlled by the tax administration in charge of taxpayers who promoted means of defense and for which they cannot be subject to collection actions, the Treasury says in its third quarterly report on public finances and debt.
Meanwhile, those that are not controversial and feasible for collection are those that the tax administration has in some phase of the administrative execution procedure for collection. And those with a low probability of collection are those that the administration has determined to be in charge of insolvent debtors, not located and in proof of bad debt.
