The Tax Administration Service (SAT), in charge of Raquel Buenrostro, doubled in the first half of 2022 the income that entered the public treasury for control and efficiency in the collection of taxes than in the same period of 2018, the year in which the previous federal administration ended.
During the first six months of 2022 , the income from secondary collection , that is, the one that is not voluntary , but rather is derived from processes such as reviews, inspection acts, invitations, and in-depth surveillance, reached 300.694 million pesos , more double that in the same period of 2018, when there were 168,778 million
“This year it is observed that the control actions strengthen a culture for better voluntary compliance and self-correction, since tax revenues grew in real terms,” detailed the Tax and Management report for the second quarter of the SAT .
Tax collection is the main source of financing for the federal government , and not oil resources, which is why the Mexican treasury has concentrated efforts to improve processes and eradicate practices with which taxpayers avoid or reduce their tax payments.
“Since 2020, the SAT has been working to strengthen public finances through the institutional ABC strategy: increase collection efficiency, reduce tax evasion and avoidance, and combat corruption ,” the treasury says in the report.
The reinforcement of these actions took place in an environment of a lower rate of income generation from voluntary tax collection, due to lower economic activity due to Covid-19 , and economic declines in 2019 .
Of the total tax revenue collected in the first half of this year, 85.3% came from primary collection ; that is to say, of the voluntary and punctual fulfillment of the tax obligations of the taxpayers. Meanwhile, 14.7% was from secondary collection .
Does a descent begin?
Today, the control acts focused on combating tax evasion and avoidance generate the majority of the secondary collection, with 197,038 million pesos ; which represented a growth of 88% compared to the first half of 2018 , but registered a drop of -2% in real terms , compared to the same period of the year.
“We have been surprised with the evolution of collection , especially ISR , which we have investigated and published in some notes that this impulse comes from secondary collection, which is generated from invitations made by the SAT to pay taxes . In this sense, the question is, how long is this scheme going to give us?” commented Mariana Campos , coordinator of the Public Expenditure and Accountability Program of México Evalúa .
Additionally, there have been changes to reduce deductions , and restrict universal compensation , which harms the profile for businesses in Mexico, “I am concerned that these measures could give a tail, or that they are already giving it, that inhibit investment”, added the public finance specialist.
More surveillance on the SAT
With the implementation of the Obligation Compliance Program and the Deep Surveillance Program , as well as coercive collection , surveillance and control actions for taxpayers have been made more efficient, this allowed, in 2022 , to have additional income of 103,656 million pesos , 87.5% real more than in 2018 and 62.4% more than in the same period of the previous year.
This program includes a set of actions that allow timely identification of omissions or inconsistencies in the fulfillment of obligations, as well as carrying out coercive collection actions.
