The tax collection is the primary source of federal government fundingand no longer the oil resources, for this reason the Mexican treasury has concentrated efforts to improve the processes and eradicate the practices with which taxpayers avoid or reduce their payment of taxes.
“Since 2020, the SAT works in strengthening public finances through the institutional ABC strategy: increase collection efficiency, reduce tax evasion and avoidance and combat corruption”, refers the treasury in the report.
The reinforcement of these actions took place in an environment of a slower rate of income generation from voluntary tax collection, due to lower economic activity for him Covid-19Y economic downturns in 2019.
Of the total tax revenue collected in the first half of this year, 85.3% came from the primary collection; that is to say, of the voluntary and punctual fulfillment of the tax obligations of the taxpayers. While, 14.7% it was from the secondary collection.
Does a descent begin?
Today, the control acts concentrated in fight the tax evasion and avoidance generate most of the secondary collection, with 197,038 million pesos; which represented a growth of 88% in front of first half of 2018but recorded a decrease of -2% in real termscompared to the same period of the year.
“We have been surprised with the evolution of collectionespecially from ISRwhat we have investigated and published in some notes that this impulse comes from the secondary collection, which is generated from invitations what does he do SAT to the payment of taxes. In this sense, the question is, how long is this scheme going to give us? Mariana Camposcoordinator of Public Expenditure and Accountability Program of Mexico Evalúa.
Additionally, there have been changes for reduce deductionsY restrict universal compensationwhat harms the profile for business In Mexico, “I am concerned that these measures could give a tail, or that they are already giving it, that it inhibits investment,” added the public finance specialist.
More surveillance on the SAT
With the implementation of Obligations Compliance Program and of Deep Surveillance Programas well as the coercive collectionit has been possible to make the surveillance and control actions to the taxpayersthis allowed, in 2022to have additional income by 103,656 million pesos, 87.5% actual more than 2018 Y 62.4% more than in the same period of the previous year.
This program includes a set of Actions that allow promptly identify omissions or inconsistencies in the fulfillment of obligations, as well as carrying out actions of coercive collection.