The Service tax administration (SAT) reported that the collection efficiency actions had their best first quarter since they collected 46,328 million pesos (mdp) from taxpayers in that period. This represented an annual increase of 63.8%, according to the Tax and Management Report. In the same period last year, collection efficiency actions contributed 26,360 million pesos to the treasury.
Collection efficiency actions are divided into three strategies: the obligation compliance program, the in-depth surveillance program, and coercive collection. In it first quarter of 2022each of them raised 21,435, 18,667 and 6,227 million pesos, respectively.
The coercive collection had a contraction in its collection of 25% in annual comparison, while the obligation compliance program and the deep surveillance program the annual increases were 57 and 195 percent.
The objective of the monitoring program for compliance with obligations is for taxpayers to comply with their declarations and payments in a timely manner.
The in-depth surveillance program focuses on identifying taxpayers who present atypical variations in the payment of their returns, as well as detecting inconsistencies. Coercive collection promotes the payment of certain debts.
Meanwhile, the additional collection efforts achieved 139,934 million pesos, the best figure for a first quarter; Likewise, it represented an annual increase of 17.7%, according to the SAT in its report.
Of the 139,934 million pesos, large taxpayers contributed 42,801 million pesos, a figure 7.3% higher than that reported in the first quarter of 2021.
“Although voluntary compliance is preferred over inspection actions, additional efforts have not been relaxed, so that in January-March 2022, 270 Large Taxpayers were audited,” the SAT published. The figure is below the 360 large companies audited in the same period of 2021.
The inspection acts, which are part of additional efforts, collected 50,805 million pesos, this is an increase of 0.2% with the first three months of 2021. Of the more than 50,800 million pesos, 18,922 million pesos correspond to acts of control of foreign trade.
The SAT detailed that in the control of foreign trade, evasive behaviors were identified in real time in the automotive, steel, textile and clothing sectors; electronics, wines and spirits, among others, as they are considered higher risk.
The collection strategies, which are also part of the additional efforts of the SAT, contributed 46,328 million pesos, this represented an annual increase of 63.8 percent.
This year it is observed that the control actions strengthen a culture for better voluntary compliance and self-correction, since tax revenues grew in real terms”, said the SAT.
In addition to the above, 81% of the taxpayers surveyed considered that the SAT is efficient in combating tax evasion, which represents an improvement of one percentage point compared to the previous year.
Increases profitability and lowers the cost of collection
At the same time, the Tax Administration Service reported that during the first quarter of 2022, for each peso invested in control acts, it recovered 124.8 pesos. This is an increase of three cents compared to what was registered in the same period of 2021, 124.5 pesos when 123.4 pesos were recovered for each peso invested.
“The less pronounced growth between 2021 and 2022 is due to the fact that the control actions have managed to modify the payment culture in taxpayers, who have chosen to voluntarily comply with their obligations in a timely manner,” recognized the SAT.
Meanwhile, the cost of collection fell to 25 cents for every 100 pesos collected, in the first three months of the year. This is the lowest level in the last five years. In the first quarter of 2021, the cost was 0.28 cents for each peso invested.
This result was achieved through the use of new technologies that simplified the processes for taxpayer attention”, said the SAT.
