More will come in 2026
“We believe that these numbers will continue in that order, derived from the diligent and responsible work carried out by entities such as the Tax Administration Service, and the National Customs Agency itself,” explained Carlos Lerma Cotera, Undersecretary of Revenue at the SHCP in a press conference.
The official explained that, in continuity with the Master Plan, this 2026 The revisions will be strengthened by changes to the Federal Tax Code (CFF) and the Customs Law, with the objectives of hunting down those who sell and buy false invoices, in addition to combating smuggling and bad foreign trade practices such as undervaluation.
“The 2026 Master Plan is a reiteration of what has been happening in the last 2-3 years in audits, what we call SAT inspection. Everything that came from the reform, which came into force on January 1 this year, will certainly strengthen the work of audits, inspection, and as a consequence, they will increase the number of SAT tax credits to be liquidated and awarded to taxpayers to collect them by hook or by crook. And by crook. It is with payment requirements and embargoes, or even through criminal means,” warned Luis Pérez de Acha, founding partner and director of the Pérez de Acha e Ibarra de Rueda law firm.
What is a tax credit?
A tax credit is an alleged debt with the SAT, determined by a natural or legal person with economic activity, due to omissions in the payment of taxes such as VAT, ISR, IEPS or import taxes, their fines and surcharges. Mostly it is imposed after an audit review.
