Overview
- The SAT published its 2026 audit programming and risk criteria, planning 16,200 targeted audits focused on taxpayers flagged for high-risk behaviors.
- Planned reviews include 1,200 large taxpayers, 12,000 small and medium enterprises, and 3,000 foreign trade companies.
- Risk indicators include links to fake-invoice networks, recurrent tax losses, simulated deductions, undeclared income, abuse of incentives, underpriced imports, noncompliance with non-tariff rules, unpaid payroll withholdings, tax haven operations, improper refund claims, and unusually low effective tax rates.
- SAT officials also reported strengthened oversight of the VAT/IEPS certification scheme, with more than 2,000 acts of presence through September 2025, a 55% year-over-year increase.
- The Chamber of Deputies approved CFF changes enabling preventive detention in cases involving false tax receipts, authorizing the SAT to file criminal complaints, expediting on-site verifications with possible suspension of digital certificates, and requiring continuous platform data access with potential temporary blocking for noncompliance; the bill moves to the Senate as experts and industry groups voice privacy and due-process concerns.