As we already know, the collection goal that the Tax Administration Service (SAT) has set for 2023 is more than 11% higher in relation to 2022, aiming to collect the amount of $4.6 billion pesos.
In the current context, although new taxes have not been created nor have existing taxes been increased, other aspects or tools have been included in our tax system to help the tax authority achieve its ambitious collection goals:
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- CFDI- This document has been strengthened with information for electronic auditing and collection, integrating information that is easy for the authorities to process in version 4.0, which will allow them to detect suspicious behavior, omissions or even criminal activities.
- As never before, there is an effective and automatic exchange of information with most authorities at all levels of government.
- Some progress has been made towards the goal of increasing the Taxpayer base.
- The SAT has been equipped with technological systems that allow it to reprocess information more quickly.
- In itself, today the tax authority can generate a greater utilization of information through technology in a simpler, easier and more efficient way; TAXING MORE IN LESS TIME.
For this reason, one of the tax audit actions that will be one of the most used by the authority not only in 2023 but also in the following years is the implementation of the ELECTRONIC REVIEWS, which were essentially integrated to the tax audit processes with the purpose of making the collection of taxes more efficient, based on the use of a practical, comprehensive and fast tax audit system for the tax authority and at the forefront of the technological revolution of today’s world.
The “Electronic Reviews” are audit processes that consist of reviewing specific concepts or items through electronic means from notification to conclusion, in order to verify that the tax payments of its citizens correspond to their income level.
The legal framework for this type of audit procedures is located firstly in articles 42 section IX and 53-B of the Federal Fiscal Code, which defines the formalities for its proceeding and development (Notification of the administrative act: 134 section I and 17-K CFF; Power of the SAT: 22 Section Vl of the Internal Regulations of the SAT).
The main difference between this means of auditing and the traditional means (desk review or field visit) is that the entire process is carried out through a Tax Mailbox and within a much shorter period of time.
According to the above, all administrative acts and resolutions, as well as the taxpayers’ promotions related to the electronic review, will be notified and presented in digital documents through the mentioned tax mailbox, through which the taxpayers must also disprove the facts and omissions, and the corresponding resolution will also be notified through this means.
Regarding the stages of the electronic reviews, the Tax Code provides the following formalities:
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- Through the Tax Mailbox, the authority informs the taxpayer of the facts that derive in the omission of taxes or other irregularities, through a provisional resolution, by means of which the taxpayer, jointly and severally liable or third party is required, so that within 15 business days following the notification, he/she may state what he/she deems appropriate and provide the information and documentation tending to disprove the irregularities or prove the payment of the taxes or charges included in the provisional resolution, which contains a pre liquidation.
- When the taxpayer accepts the facts that were disclosed in the provisional resolution, he/she may choose to correct his/her tax situation by paying the total amount of the omitted taxes and charges, together with their additional costs (fines, updates and surcharges), within 15 business days following the notification of such resolution, in which case he/she will have the benefit of paying a fine equivalent to 20% of the omitted taxes.
- Once such evidence has been received and analyzed, if the authority identifies additional elements to be verified, it may perform the following procedures:
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- Make a second request to the taxpayer, within ten working days following the date on which the authority received the evidence, the period of ten working days following the date of notification of the second request.
- Request information and documentation from a third party.
When the taxpayer does not provide evidence or does not state what it deems appropriate to disprove the facts or omissions within 15 days following the notification of the provisional resolution, such resolution becomes final and the amounts determined become effective through the administrative enforcement procedure.
It is necessary to make special mention that once the time periods granted to present the facts or omissions made known during the course of the review have expired, the right to do so is deemed to be forfeited.
| Visita Domiciliaria | Revisiones Electrónicas |
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Plazos para la notificación de la resolución definitiva |
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| 6 meses después de levantada el Acta Final (Por regla general dicho plazo empezará a contar a partir de concluido el plazo de revisión de 12 meses). | Máximo de 6 meses. Por regla general 3 meses.
Mínimo 15 días. |
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Forma de notificación de las actuaciones |
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| Por regla general. Notificación Personal en el domicilio del contribuyente visitado. | Electrónica- A través de Buzón Tributario. |
| Field Visit | Electronic Review |
| Deadlines for notification of the final decision | |
| 6 months after the Final Act has been issued (As a general rule, this period will begin to run from the end of the 12-month review period). | Maximum 6 months. As a general rule 3 months.
Minimum 15 days.
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| Form of notification of the process | |
| As a general rule. Personal notification at the domicile of the taxpayer visited. | Electronic – Through the Tax Mailbox. |
The procedure and its stages can be visualized as follows:
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