History and Achievements

Tax Administration Service (SAT) was born on July 1st, 1997 as a decentralized organ of the Ministry of Finance and Public Credit, with fiscal authority character and attributions and faculties associated with the determination and collection of federal taxes that until that moment were executed by the Vice ministry of Incomes.

Since then, SATs objective has been to collect the federal taxes and other concepts destined to cover the expenses estimated in the federal budget, for which it has technical autonomy to dictate its resolutions.

SAT born as response to demands and necessities that arise from the national economic and social dynamic itself and is framed in the worldwide trend to modernize and strengthen tax administrations, as tool for tax collection activity to be done in an efficient and effective way, and furthermore, in a justice and contributive equity frame.

In this way, counting with a specialized organization conformed with qualified personnel, allows to respond with agility, capability and timely to the Country current circumstances. This is very important because it allows providing the necessary resources to execute the programs proposed by Federal Government to promote national development.

Make the Country to advance isn´t an easy task, but thanks to the greater participation of tax payers it is possible to trace a clear path of development and well-being.

Collection is the task, but to collect more and with more efficiency and justice is the goal for which the Ministry of Finance’s Tax Administration Service (SAT) works day by day.

The resources that this institution manages to collect are the starting point to Mexico’s development.

To size this effort, we can remember that in 2014 we achieved to attract the highest tax revenue in Mexico’s history: 136 billion dollars, about half of federation’s revenue.

Audit acts of control

In the current Administration, there have been got greater resources resulting from audit acts of control. 387,293.5 million pesos were collected, a real increase of 68%, with respect to a similar period in the previous administration. Considering the amounts effectively charged, the real increase is of 42.2%.

Taxpayers’ Standard

As a result of the actions that SAT has made to increase the taxpayers’ standard, in the current Administration there have been incorporated 12.2 million of taxpayers, a 31.7% increase in 2 years and 9 months of government. RFC registries are 235% bigger than the previous Administration (3.6 million registries).

As of September 2015, the taxpayers’ standard was formed by 50.7 million of taxpayers, representing an increase of 5.7 million (12.8%) with respect to September 2014, thanks to the incorporation of 94.4 thousand enterprises, 4.4 million of individuals and 1.3 million of employees.

Such increase to the taxpayers’ standard was helped by innovative measures implemented by SAT, such as the “Registry with CURP” Program, by which, individuals over 18 years old can process via internet their registry to the RFC in a simplified manner and without the necessity to present any other document additional to the CURP.

Incorporation Tax Regime (RIF)

Fiscal Reform of 2014 generated a new law for income tax return, where was created the Incorporation Tax Regime (RIF) encouraging the movement to the formality. By September 2015, there were 4.45 million taxpayers registered under this regime, which have issued more than 16 million electronic tax invoices.

Electronic Tax Invoice

In the current Administration, taxpayers have generated 13,175.9 million electronic tax invoices, there have been elaborated more than twice of the electronic tax invoices generated in the two previous administrations (six years each one). With these results, Mexico is in the forefront in the new technological sectors, up with other world administrations, which most of their operations and processes are automated.

With the electronic tax invoice generation, taxpayers have reduced their operation costs, eliminated storage room and facilitated their tax calculations. The number of electronic tax invoices issuers under this Administration has increased in 4.8 million, almost 8.5 more times than those that were issuing in December 2012. From January to September 2015, there have been 4,273.3 million electronic tax invoices issued, this is 498.9 million more with respect to the same period in the previous year.

Single Window for Foreign Trade (VUCEM)

As for September 2015 there were a total of 4.6 million authorized procedures, exceeding by 635.5% the ones made in the same period of the previous year. Since 2015, new private processes were implemented in the VUCEM, such as single freight manifests, in their modalities of air, rail and ocean.

To improve our tax system has involved the development of cutting edge tools that make it easier for taxpayers to meet their obligations, and also allow sharing and comparing information with other national and international institutions. Having a modern tax administration system and increasingly efficient, allows us to grow as a country.