Overview
- The SAT says audits will focus only on taxpayers flagged with high‑risk behaviors such as dealings with factureras or nomineras, recurrent losses, abusive deductions, undeclared income and improper refund claims.
- For 2026 the agency outlined approximately 1,200 audits of large taxpayers, 12,000 of SMEs and 3,000 tied to foreign trade, a fraction of a registry exceeding 66 million taxpayers.
- Officials described the criteria release as proactive transparency intended to prioritize higher risk scores and create a level playing field in tax enforcement.
- The Chamber of Deputies approved adding article 30‑B to the Fiscal Code to require platforms to provide the SAT online, real‑time access to information relevant for verifying tax compliance, with the measure still pending Senate analysis.
- Facing privacy and cybersecurity concerns from civil society and industry groups, the SAT denied any spying intent and said access would be limited to fiscal information, not users’ personal data.