Tuesday, January 18th, 2022

SAT REGISTERS 80.4 MILLION TAXPAYERS.

As of september 2021, such taxpayer roll is formed by 80.4 million taxpayers
according to SAT in its latest tax report

TAX REVENUES REACHED 2 TRILLION PESOS

During 2020, the federal government collect 2 trillion 702.1 billion pesos,
which represented a nominal increase of 2.5% with respect to the previous year's

263 INVOICES PER SECOND

As of september 2021, 6 billion 213 million invoices were issued
which means that, in average, 263 invoices were processed each second.

AUDITING
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 years 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
Amounts subject to review.
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
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
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
One problem. One solution.
Grupo Farías, Tax Attorneys.