Tuesday, August 09th, 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.

RELEVANT RESOLUTIONS

Fiscal matter courts, continuously resolve in favor of taxpayers several lawsuits against fiscal matter related acts or laws. Analyze the most important criteria and judgments.

-A taxpayer can not be subjected to fiscal investigation twice. (The correct application of non bis idem).
- Limitation of the deduction of social welfare expenses referred to by article 31, section XII of the LISR. Unconstitutional. (The violation to the principle of the tax obligation proportionality)
One problem. One solution.
Grupo Farías, Tax Attorneys.