Through a press release, the Head of the Tax Administration Service (SAT), Raquel Buenrostro Sanchez, and the General Administrator of Large Taxpayers, Antonio Martinez Dagnino, announced the “Master Plan of Operation 2021” of the General Administration of Large Taxpayers, which aims to increase the collection of large taxpayers.
The Master Plan focuses its objectives on the implementation and improvement of the following actions such as:
- Schedule in-depth audits whose origin are the irregularities identified in the assessment of balances in favor of income tax and value-added tax.
- Continue making intensive use of the scheduling and auditing tools established in the 2019 and 2020 tax reforms, as well as the international exchange of information for the detection of foreign accounts.
- Apply agile methods in cases that were successful in the collection during previous fiscal years, prioritizing economic sectors with profits during 2020.
- Avoid that the appeal for revocation is seen as a second part of the audit and thus shortens the time for its resolution.
- Constantly review the sufficiency and viability of the guarantee granted to guarantee the tax credit determined.
In this way, the SAT intends to increase the collection of various industries and sectors, encouraging self-correction in the audits in process, through the inclusion of clear and solid arguments that allow the approach of taxpayers.
The Tax and Administrative Law team of Vega, Guerrero & Asociados are ready to advise companies that require additional information on the content of this document or to advise them regarding acts of nuisance by the tax authorities.