Through a statement, he announced that in days the Master Plan 2026 will be published, whose guiding axis will be “Taxpayer attention and inspection.”
He explained that in the event of non-compliance with the payment of taxes, only one audit will be carried out per taxpayer, and that in the audit processes a sample of the items subject to review will be requested and not 100% of the information.
The tax authority detailed that mainly those taxpayers who carry out the following behaviors will be audited:
• Carry out operations with invoice or payroll companies.
• Present recurring tax losses.
• Simulate or abuse deductions.
• Earn income that is not declared.
• Abuse of fiscal incentives.
• Present inconsistencies between what they import or buy and what they sell.
• Import products with prices below the market and fail to comply with non-tariff regulations or restrictions.
• Do not pay withholdings for your employees.
• Carry out operations with tax havens.
• Request inappropriate returns.
• Pay less taxes in effective rate compared to their sector.
He stated that the same application and criteria will be guaranteed in any SAT office in the country regarding inspection procedures in items such as discounts, unidentified deposits, materiality, marketing, imports, non-tariff regulations, as well as permits, certifications and foreign trade authorizations.
In addition, return times for individuals will be on average 5 days, and for companies in 30 days. The period established by law is 40 business days.
“The above will allow the resources of the Mexican tax system to be optimized by 2026, with fewer audits and greater collection, guaranteeing a level playing field in the collection of contributions,” he highlighted.
