The Tax Administration Service (SAT) reported that it collected 42,801 million pesos from large taxpayers in the first three months of the year, this meant an annual increase of 7.3 percent.
The foregoing represents 30.5% of the total secondary collection, but it is the lowest proportion since the beginning of this administration.
Although voluntary compliance is preferred over inspection actions, additional efforts have not been relaxed, so that in January-March 2022, 270 Large Taxpayers were inspected”, published the SAT in its Tax and Management Report of the first quarter of 2022.
The figure is below the 360 large companies audited in the same period of 2021 and the 300 in the same period of 2020.
Although the SAT audited a smaller number of large taxpayers, the collection efficiency of the sector once again showed an increase in annual comparison given that in the first quarter of 2021 the amount collected suffered an annual contraction of 13.1 percent.
At the end of March 2021, the amount collected from large taxpayers for secondary collection left the treasury of 37,175 million pesos, according to SAT data.
Ariana Martínez Molina, a member of the Fiscal Development Commission 2 of the College of Public Accountants, commented that the reduction in auditing of large corporations may be because for the SAT it is very exhaustive to exercise these collection actions.
He added that the lower number of large companies audited would also be explained by the fact that the SAT is implementing other programs to make collection more efficient, such as the program for compliance with obligations, the deep surveillance program and the coercive collection program.
For this year, the SAT expects to audit between 900 and 1,000 large taxpayers to collect some 200,000 million pesos via secondary collection, according to Antonio Martínez Dagnino, general administrator of Large Taxpayers.
In this way, all the additional collection efforts achieved 139,934 million pesos, the best figure for a first quarter; Likewise, it represented an annual increase of 17.7%, according to the SAT.
additional efforts
The SAT reported that for the rest of the taxpayers, the control strategy focuses on the execution of acts in substantive methods to maintain a high level of effectiveness and achieve greater secondary collection.
This strategy left a collection of 50,805 million pesos, an increase of 0.2% in the first three months of 2021.
“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,” said the SAT.
Efficiency actions
The SAT reported that the collection efficiency actions had their best first quarter since they collected 46,328 million pesos. This represented an annual increase of 63.8%, according to the Tax and Management Report. In the same period of 2021, collection efficiency actions contributed 26,360 million pesos.
Coercive collection had a contraction of 25% per year, which is explained by the fact that the SAT seeks to approach taxpayers so that they self-correct and thus avoid acts of authority, commented Ariana Martínez Molina.
While in the programs for compliance with obligations and deep surveillance, the annual increases were 57 and 195%, respectively.
The treasury confirmed that at the end of the first quarter, tax revenues increased 2% annually, with 1.1 billion pesos. The Income Tax registered 703,905 million pesos, an annual increase of 13.8 percent. In contrast, the Value Added Tax and the Special Tax on Production and Services fell 9.3 and 34.8%, respectively.
Spending, at low levels
SAT: Increases profitability and low cost of collection
The Tax Administration Service (SAT) reported that during the first quarter of 2022, for each peso invested in inspection acts, it recovered 124.8 pesos. This is an increase of three cents compared to the 124.5 pesos registered in the same period of 2021, according to the Tax and Management Report.
“The less pronounced growth between 2021 and 2022 is due to the fact that the control actions have managed to modify the payment culture in taxpayers, who have chosen to voluntarily comply with their obligations in a timely manner,” recognized the SAT.
Meanwhile, the cost of collection fell to 25 cents for every 100 pesos collected, in the first three months of the year. This is the lowest level in the last five years. In the first quarter of 2021, the cost was 0.28 cents for every 100 pesos collected.
“This result was achieved through the use of new technologies that simplified the processes for taxpayer attention,” said the SAT report.
For her part, Ariana Martínez Molina, a member of the Fiscal Development Commission 2 of the Association of Public Accountants, said that the increase in the profitability indicator is also a consequence of the fact that the SAT invites those responsible for self-correction to avoid further actions. formal as verification exercises.
“The programs (to make collection more efficient) have been very strong in 2020, 2021 and without a doubt in 2022, even more exhaustive at this time, there may even be substantial zero differences economically speaking, but they reach the same (goals),” he said.