Large taxpayers are considered to be all those who declare income of more than 1,500 million pesos per year. In this register there are 11,028 companies, says the body dependent on the Ministry of Finance and Public Credit (SHCP).
The 2022 Master Plan seeks to increase the collection of large taxpayers through the improvement of the examination process. The axes of this plan include promoting self-correction, which will be achieved by communicating deaf observations to the taxpayer and will avoid settlements.
Another axis of the plan is the audit of improper returns, as well as the execution of legal actions to recover the appropriate amounts. Reference parameters will also be announced.
