Tax Collection
During 2020, collection and auditing strategies were implemented to sustain tax collection revenues, which help the federal government to collect 3 trillion 338.9 billion pesos, which represented a nominal increase of 136.3 billion pesos and a 0.8% actual increase with respect to the previous year’s tax collection revenues.
Chart 1. Tax revenues from Federal Government, 2010 - 2020
In nominal terms, increases in the revenues for the three main taxes were observed.
- The revenues from Income Tax (ISR) reached 1 trillion 762.9 billion pesos, amount 75.1 billion pesos higher than the revenues recorded in 2019.
- From Value Added Tax (VAT) the amount of 987.5 billion pesos were collected, amount which was 54.2 billion pesos higher than the one recorded in the previous year.
- From Production and Services Special Tax (IEPS) 460.7 billion pesos were collected, that is, 178 million more than in 2019
Table 1. Net tax revenues, 2019-2020
Billions of pesos
| Concept | 2019 | 2020 | Difference 20 vs Budget | Difference 20 vs 19 | |||
|---|---|---|---|---|---|---|---|
| LIF | Actual | Absolute | Relative (%) | Absolute | Real annual (%) | ||
| Tax Revenues | 3,202.7 | 3,505.8 | 3,338.9 | -166.9 | -4.8 | 136.3 | 0.8 |
| ISR1/ | 1,687.8 | 1,852.9 | 1,765.9 | -89.9 | -4.9 | 75.1 | 0.8 |
| VAT | 933.3 | 1,007.5 | 987.5 | -20.0 | -2.0 | 54.2 | 2.3 |
| IEPS | 460.5 | 515.7 | 460.7 | -55.1 | -10.7 | 0.2 | -3.2 |
| Gasoline and diesel | 297.5 | 342.1 | 299.6 | -42.5 | -12.4 | 2.1 | 2.6 |
| Other | 163.0 | 173.7 | 161.1 | -12.6 | -7.3 | -1.9 | -4.4 |
| ICE2/ | 64.7 | 71.0 | 57.9 | -13.0 | -18.4 | -6.8 | -13.4 |
| IAEEH3/ | 5.8 | 6.9 | 6.9 | 0.1 | 0.7 | 1.1 | 15.0 |
| Other4/ | 50.5 | 51.9 | 63.0 | 11.1 | 21.5 | 12.5 | 20.7 |
| Tax Revenues without IEPS on gasoline | 2,905.2 | 3,163.8 | 3,039.3 | -124.4 | -3.9 | 134.2 | 1.2 |
1/ includes ISR on contractors and assignees.
2/ Foreign Trade Taxes, include the Import General Tax (IGI) and the Export General Tax (IGE)
3/ Tax for Hydrocarbon Exploration and Production Activity Tax (IAEEH)
4/ Includes New Car Tax (ISAN), Accessory, Sole Rate Corporate Tax (IETU), Asset Tax (IMPAC), Cash Deposit Tax (IDE) and other not include in the current laws.
Amounts subject to review. The totals and variations may not match due to rounding. Source: SAT, SHCP (LIF)
Taxpayers List
As of the closing of 2020, the active taxpayers list reached 79 million 756 thousand 507 active taxpayers, a 3.0% increase with respect to the total recorded as of the closing of 2019, that is, it grew by 2 million 313 thousand taxpayers.
Chart 8. Classification of active taxpayers, as of the closing of December, 2016-2020
Millions of taxpayers
Electronic Invoice.
In 2020, 7 billion 798 million invoices were issued, which means that, in average, 247 invoices were processed each second.
Chart 9. Number of invoices
2016-2020
Millions of invoices
Millions of invoices
Amounts subject to review.
Source: SAT
Source: SAT
Annual Tax Returns
The number of annual tax returns filed by taxpayers, without taking in account the fiscal year to which such tax return corresponds, reached 9.9 million tax returns. From those, 8.8 million were filed by natural persons and 1.1 million filed by legal persons.
Chart 10. Annual Tax Returns all fiscal years
2016-2020
Number of Tax Returns
Number of Tax Returns
Note: The amount of tax returns includes the total of annual tax returns filed without taking in account the fiscal year to which each tax return corresponds, as well as the supplementary tax returns
Amounts subject to review. Source: SAT
Chart 15. Annual tax returns for all fiscal years
2016-2020
Number of returns
Number of returns
| Year | Total | Natural Persons | Legal Persons |
|---|---|---|---|
| 2016 | 7,106,492 | 6,055,766 | 1,050,726 |
| 2017 | 8,486,439 | 7,402,998 | 1,083,441 |
| 2018 | 9,056,681 | 7,951,260 | 1,105,421 |
| 2019 | 9,655,368 | 8,460,275 | 1,195,093 |
| 2020 | 9,862,612 | 8,769,775 | 1,092,837 |
Amounts subject to review.
Source: SAT
Source: SAT
