In 2021, the collection of large taxpayers increased 2.1% and 6.2% compared to 2018 and 2019.
More risk perception
The growth is observed despite the pandemic and the economic crisis thanks to “increasingly efficient processes that permanently improve the perception of the control risk in large taxpayers,” details a SAT report.
In 2019 there was a peak in the collection for control acts, for 216,001 million pesos (mdp), but in 2021 there was a decrease when reporting 208,901 mdp.
Despite the drop, the growth in collection without control increased “what has happened? Companies no longer wait for an audit to fall, they are approaching the SAT to review in advance to correct or self-correct ”, explained Raquel Buenrostro, head of the SAT, at a press conference at the end of last January.
Short term result
Since the beginning of the current administration, the treasury has reinforced the strategies to collect and collect taxes, especially from large companies: war against false invoices, ghost companies, automation and digitization of processes with the treasury. In addition to collecting tax credits from large taxpayers and typifying tax fraud as a serious crime.
“What has been greatly reinforced is the control, it is very strong, which is not reprehensible, and it is good that they are forced to pay whoever they owe, this has helped to reach the collection goals, in a complicated context” commented Carlos Cárdenas, expert and adviser on tax matters.
SAT figures detail that large taxpayers represent 0.02% of the total number of taxpayers, however, they contribute 50% of all tax revenues of the public sector.
The strategy has given results, so it is expected that this year 2022, the authority will not stop paying attention to these taxpayers, considers Ramiro Ávalos Martínez, Vice President of Fiscal of the Mexican Institute of Public Accountants (IMCP).
The number of large taxpayers adds up to 11,831 in 2021, of which 1,248 were audited, the largest number of audit acts on large taxpayers in the last 4 years, according to information from the SAT.
According to the tax authority, large taxpayers are considered to be those who show cumulative income of more than 1,567 million pesos, those who are part of the Mexican financial system, those who are in the corporate group regime, residents abroad with income generated from Mexico, among others.
