Perhaps right now you don’t see much growth from 2020 to 2021, due to the ravages of the health crisis, but it grew marginally and was not affected downwards. It maintains the slope of increase”.
Roberto Colín Mosqueda, member of Fiscal Commission 2 of the CCPM.
The Tax Administration Service (SAT) reported that during 2021, for each peso invested in inspection acts, it recovered 123.5 pesos, a slight increase compared to what was registered in 2020, when 123.4 pesos were recovered for each peso invested.
“The marginal increase between 2020 and 2021 is due to the fact that the control actions have managed to modify the payment culture in taxpayers, who have chosen to voluntarily fulfill their obligations in a timely manner,” revealed the SAT in your report.
For a few years, the treasury has implemented a more flexible and less expensive control program, with the help of technology, which has allowed it to increase collection efficiency, Roberto Colín Mosqueda, a member of Fiscal Commission 2 of the College of Accountants, said in an interview. public of Mexico.
“Maybe right now you don’t see much growth from 2020 to 2021, due to the ravages of the health crisis, but it grew marginally and was not affected downwards. It maintains the slope of increase”, commented Colín Mosqueda.
The specialist added that one of the reasons for this marginal increase is the result of the “Deep Surveillance” and “Collection Falls” programs; With them, the SAT monitors the behavior of payment and non-payment of taxes.
Programs leave additional income
The SAT revealed that the implementation of the Obligation Compliance program and the Collection Falls program, as well as coercive collection, allowed for additional income of 133,412 million pesos, 14.3% more than in 2020.
Only in Collection Falls 32,685 million pesos were obtained and in Compliance with Obligations 63,778 million pesos.
Coercive collection, a procedure focused on promoting the payment of certain debts through persuasive actions and invitations to regularization, collected 36,949 million pesos in 2021.
“Based on these programs, taxpayers are asked to clarify the differences or omissions and therefore the taxpayer corrects himself in some cases. The procedures are fast and efficient”, said the member of the school.
The exercises of powers of verification are the audits and these are more expensive because they are larger work teams.
For his part, Lobato Díaz, commented that this increase in the profitability of the collection is due to the fiscal modifications of recent years.
“There has been a dissuasion of criminal conduct (or culture of compliance). This is focused on the fiscal reforms that have taken place, such as the fiscal-criminal reform or those that seek to further strengthen the control powers, affect the spirit of any taxpayer”, commented the prosecutor.
cost decreases
Last year, the cost of collection fell to 41 cents per 100 pesos, the lowest level in the last five years. In 2020 it was 42 cents for every 100 pesos collected.
The SAT revealed that the 2021 result was achieved through the use of new technologies that simplified the processes for taxpayer service.
He specified that, compared to 2018, the cost of collection has decreased 33% in real terms.
“In accordance with the federal government’s austerity commitment to make public spending more efficient,” said the SAT.
Given this, Juvenal Lobato Díaz, professor of tax law at the National Autonomous University of Mexico, commented that spending less revenue is not necessarily a good policy.
“Although that means that he did not spend more than the previous year, it is combined with not returning the money to taxpayers, but above all with the modifications in terms of deductions,” said the professor.
In 2021, 710,459 million pesos of tax refunds were paid, compared to 2020 the growth was 8.3% real and 6 million refunds were credited, this was 1.1 million more than in 2020.
Likewise, the average returns decreased three days, going from 21.2 in 2020 to 17.9 days in 2021.
