TAX ALERT: SAT Intensifies Its Deep Surveillance Program

The Tax Administration Service (SAT) continues to reinforce its efforts to ensure compliance with tax obligations and combat tax evasion through its Deep Surveillance program. This program involves a meticulous and detailed analysis of information held by the tax authority, such as: issued and received electronic invoices, payroll, active or canceled invoices, self-assessed tax returns by taxpayers, data on the application of favorable balances, credits or compensations, as well as trial balances and annual closures, and other sources, with the goal of identifying atypical fiscal behaviors or inconsistencies that could indicate possible irregularities. The legal basis for these actions is found in the Federal Fiscal Code (CFF), particularly in articles 42 and 49, which grant SAT the authority to conduct thorough audits and investigations on taxpayers.

INVITATIONS TO TAXPAYERS:

Within the framework of Deep Surveillance, when signs of possible irregularities are detected, SAT proceeds to issue an invitation to the involved taxpayers. This invitation aims for the taxpayer to attend an interview to be informed of such inconsistencies and to respond with the relevant clarifications regarding their fiscal situation within no more than 10 business days. It is crucial to understand that receiving an invitation does not automatically imply an infringement; rather, it is an opportunity to resolve doubts or clarify any discrepancies detected.

RECOMMENDATIONS FOR RESPONDING TO INVITATIONS:

In response to the recent efforts of the Tax Administration Service (SAT) to intensify surveillance and ensure compliance with tax obligations through its Deep Surveillance program, AS Consulting Group (ASCG) positions itself as a key ally for taxpayers facing these detailed audits and advises taxpayers to respond to these invitations punctually and seriously. It is essential to thoroughly analyze the situation, prepare and present all necessary documentation to support the required clarifications. A timely and appropriate response can satisfy SAT's inquiries and prevent the need for more rigorous verification procedures.

It is important to highlight that ignoring these invitations can lead to severe consequences, including the presumption by the authority of tax omissions. This could result in the restriction of digital seals, preventing the issuance of electronic fiscal documents.

Collaboration and transparency are essential for a fair and efficient tax system. We urge all taxpayers to stay informed and cooperate fully with SAT to ensure both compliance and fiscal justice.

At ASCG, we encourage all taxpayers to stay informed and cooperate fully with SAT. We offer specialized assistance to navigate this process, ensuring both compliance and fiscal justice. For more information or to schedule a consultation with:

M.B.A y C.P.F. Luis Javier Arreguín Socio Director Internacional / Managing Partner & Chief International Officer (CIO) luisjavier@ascg.mx

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About AS Consulting Group:

ASCG, a member of SMS Latinamerica, is an international leader in consulting and advisory services in accounting, tax, labor, and legal matters for SMEs, both national and foreign, in Mexico since 1991, dedicated to offering innovative and efficient solutions to its clients, ensuring compliance with their fiscal obligations and capitalizing on growth opportunities in the business field. Being members of SMS Latinamerica allows us to have a presence in more than 21 countries and be part of the Forum of Firms, IFAC Committee (International Federation of Accountants).

SMS Latinamerica is a network of professional firms whose members are separate and independent legal entities operating under their particular name and identifying themselves as members of SMS Latinamerica. Each of the member firms acts in a specific geographical area and provides professional services subject to the professional laws and regulations of the country or countries in which it operates. SMS Latinamerica does not provide services to clients and is not responsible for the acts or omissions of any of its member firms. The member firms are separate and independent legal entities without any link or intervention over the other member firms.

This publication only contains general information of an informative nature and neither AS Consulting Group, Arreguin Sánchez and Associates, SMS Latinamerica, nor its member firms, nor any of their respective affiliates, provide advice or services through this publication. Before making any decision or action that may affect your finances or business, you should consult a qualified professional advisor. No entity will be responsible for any loss that any person or entity consulting this publication may incur.