Audit Scheduling Criteria

Mexico´s Tax Administration Service (SAT) recently shared its criteria to conduct taxpayer audits, emphasizing that there is no list of individuals who will be subject to door-to-door visits, and urging citizens not to fall for scams circulating on social media.

The elements that will be prioritized for initiating tax audits are the following:

·       Conducting transactions with shell companies that record/invoice false transactions to avoid tax obligations, or those that take advantage of payroll systems to erode the taxable base.

·       Report recurring tax losses.

·        Simulation and/or abuse of tax deductions.

·       Obtaining undeclared income.

·       Abuse of tax incentives.

·       Report on discrepancies between imports, purchases, and sales.

·       Import of products at below-market prices and violation on non-tariff regulations or restrictions.

·       Failing to withhold taxes for employees.

·       Conducting transactions with tax paradises.

·       Request or improper refunds.

·       Payment of lower effective tax rates compared to others in the same commercial sector.

SAT highlighted that in 2026 audits will continue actively, based on the criteria established here.