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Master Plan for inspection and collection 2023.

The Tax Administration Service (SAT), announced on January 29 the Master Plan for inspection and collection 2023, in which the General Collection Administration, Large Taxpayers, Federal Tax Audit, as well as the Tax Audit Foreign trade.

However, the SAT reviews will focus on the correct tax operation of companies and compliance with their obligations in paying taxes, so it is relevant to take into account the following points:

authority management

-Accompaniment to the taxpayer for voluntary compliance.

- Surveillance to encourage the regularization of non-compliant taxpayers or those who present differences in their obligations.

-Optimization of the tax credit recovery process.

-Coordination with federal entities.

Inspection actions

-Combat evasion schemes that involve “invoicing” companies.

-Review of evasion schemes of companies that involve "payroll companies".

-Increase in road operations and warehouses to combat smuggling.

-Analysis and programming of atypical items of income and expenses.

-Strengthening reviews of foreign trade operations, mainly temporary imports and verification of origin.

-Publication of effective rates for the years 2020 and 2021.

Economic sectors to review




-Drinks and tobacco








-Real estate services

-Finance system

-Owning of shares



Concepts and behaviors to review

-Returns, 0% rate, non-object and temporary import

-Undervaluation in foreign trade operations and misuse of treaties

-Verification of VAT-IEPS certification compliance

-Corporate restructuring and the tax effects of spin-offs and mergers

-Partners and shareholders (individuals in operations associated with restructuring)

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