Record-Breaking SAT Collections: A Wake-Up Call for Preventive Tax and Trade Audits
In recent years, Mexico’s Tax Administration Service (SAT) has reported historic highs in tax collection, largely due to strengthened oversight strategies and the implementation of advanced technologies. This trend represents a significant shift in the fiscal landscape, making timely compliance and proactive auditing essential for businesses.
Increase in Revenue from Audits
Under the current administration, the SAT has collected over MXN 3.5 trillion through audits and compliance programs, representing a 120.2% real increase compared to the previous administration (SAT, May 2024).
This increase is the result of strategic actions including:
- Targeting aggressive tax planning.
- Increasing the perceived risk of non-compliance.
- Enhancing legal certainty for compliant taxpayers.
Moreover, in Q1 2025, revenue from audits of large taxpayers increased by 74.7% in real terms, reaching over MXN 177 billion, compared to the same period in 2024 (SAT, March 2025).
Technology-Driven Tax Oversight
The SAT has integrated artificial intelligence and machine learning tools into its oversight operations, allowing it to:
- Classify high-risk taxpayers.
- Detect complex tax evasion networks.
- Analyze inconsistencies in digital invoices (CFDI).
In Q1 2025, for every peso invested in audit efforts, the SAT recovered MXN 293.5, significantly increasing audit profitability.
Focus on Foreign Trade Oversight
Foreign trade operations have also come under stricter scrutiny. The SAT increased audit-related revenue in this sector by 30.3%, targeting:
- Improper VAT refund claims.
- Underreporting or undervaluation in import declarations.
- Abuse of international trade agreements.
Companies under IMMEX, PROSEC, ALTEX, and ECEX programs, or those certified under IVA/IEPS, are subject to more rigorous audits — especially concerning compliance with Annexes 24 and 30 of the General Rules of Foreign Trade.
The Need for Preventive Auditing
Given this context, companies must implement preventive audits in tax and foreign trade matters. These proactive assessments help:
- Detect errors before the SAT does.
- Ensure consistency across accounting, invoicing, and customs documentation.
- Avoid fines, benefit suspensions, and even criminal charges.
Preventive auditing not only protects companies from legal and financial risks — it fosters a culture of compliance, improves operational transparency, and reinforces trust with both partners and authorities.
Our Role: Helping You Stay Compliant
At ST. STRATEGO, we specialize in preventive tax and customs audits. Our team of experts can help your business:
- Comply with SAT obligations.
- Minimize audit risk.
- Strengthen internal controls.
Don’t wait for a surprise audit. Act now. Prevention is the best protection.
Contact us to schedule a compliance diagnostic tailored to your operations.
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