Overview
- SAT says visits will be activated when it detects inconsistencies in declarations, fiscal movements, refund requests or registered information.
- Potential targets include individuals and companies at their tax domicile, responsible parties, and related third parties such as advisors, fiduciaries and financial institutions.
- Inspectors must present official identification, deliver a written visit order with the taxpayer, address, authority, date, scope and legal basis, and provide the Taxpayer Rights Letter.
- Reviews may cover electronic accounting, invoices, payroll, contracts, bank statements and, when relevant, inventories and goods, with findings recorded in an acta circunstanciada.
- The authority states there is no schedule or state priority and visits are not mass operations; taxpayers can designate witnesses, seek legal or accounting support, and submit corrections if errors are found.