These rates are disclosed by the authority so that legal entities have a reference and do not pay less than the industry average. This is an action that was implemented with the Andrés Manuel López Obrador government and in line with its collection and control plan. of taxes.
“The SAT carries out the first annual publication of effective ISR rates for Large Taxpayers (years 2020 and 2021) of 40 economic activities in order for taxpayers to correct their tax situation through complementary annual returns,” the authority reported. fiscal.
