Friday, March 29th, 2024

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.

FOURTH QUARTER REPORT 2021
Tax revenues

During 2021, 3.5666 trillion pesos were collected; a 1.1% growth in real terms, i.e., 227.7 billion pesos more were collected than in the previous year. With respect to Federal Income Law 2021 (LIF 2021), there was a performance of 101.0%, which meant 33.6 billion of additional revenues to those forecasted.
  • -The Income Tax (ISR) grew 1.7% in real terms, to reach 1,895.7 billion pesos, an amount higher by 132.8 billion pesos than the one recorded in the same period of 2020. This is largely the result of the auditing actions carried out by Large Taxpayers Department, which have encouraged timely and voluntary compliance.
  • -The Value Added Tax (VAT) had a growth of 7.7% in real terms, reaching 1,123.7 billion pesos, that is, 136.2 billion pesos more than what was collected during the same period in 2020.
  • -The Special Tax on Production and Service (IEPS) had a 18% decline in real terms, which is mainly due to tax evasion and avoidance caused by smuggling, as well as tax incentives to control the price of fuels.


Table 1. Net tax revenues, January-December
Billions of pesos
Item 2018 2020 2021
LIF Forecast Actual. Variation vs LIF Variation vs LIF Variation vs LIF
Abs. Rel.(%) Abs. Rel.(%) Abs. Rel.(%)
Tax revenues 3,062 3,339 3,533 3,567 34 1.0 504 2.8 228 1.1
ISR1/ 1,665 1,763 1,909 1,896 -13 -0.7 231 0.5 133 1.7
VAT 922 988 979 1,124 145 14.8 201 7.6 136 7.7
IEPS 347 461 511 399 -112 -21.8 52 1.4 -62 -18.0
Gas and diesel 188 300 352 223 -129 -36.6 35 4.9 -77 -29.6
Other 160 161 159 176 17 10.8 16 -2.6 15 3.5
Foreign Trade2/ 66 58 62 76 14 22.6 10 1.8 18 23.4
IAEEH3/ 5 7 7 7 0 1.7 2 13.3 0 -3.8
Other taxes4/ 57 63 66 66 -1 -0.8 9 2.0 3 -1.6
Tax revenues without IEPS from fuels 2,875 3,039 3,181 3,344 162 5.1 469 2.7 304 4.1
1/ Includes ISR of contractors and assigns
2/ Foreign Trade Taxes, includes Import Duties (IGI) and Export Duties (IGE).
3/ Oil Exploration and Extraction Tax
4/ New Vehicles Tax (ISAN), Accessories, Sole Rate Business Tax (IETU), Assets Tax (IMPAC), Cash Deposit Tax (IDE) and other not included in current tax laws.
Amount subject to review. The totals and the variations may not match due to rounding. Source: SAT; SHCP (LIF).



Taxpayers register.

At the end of 2021, the register has 80 million 734 thousand 696 active taxpayers of which 60 million 348 thousand 242 have tax obligations. The number of active taxpayers grew by 8 million 939 thousand compared to 2018, equal to an increase 12.5% and 1.2% compared to 2020, i.e., 978 thousand 189 more taxpayers



Graph. Classification of active taxpayers,January-December, 2017-2021

Millions of taxpayers
Amount subject to review.Source: SAT


Electronic invoices.

In 2021, 8,743 million (8.743 billion) invoices were issued, which meant that an average of 277 invoices were processed per second.
From 2005 to December 2021, a total of 64,429 million (64.429 billion) invoices were issued; since 2011, the year upon which a register of issuers is kept, 10 million 451 thousand 106 taxpayers have issued at least one electronic invoice.



Graphic. Number of invoices

January-December, 2017-2021
Millions of invoices
Amount subject to review.Source: SAT



Yearly Tax Returns

In 2021, as a result of a greater tax presence and change in the tax culture, in addition to the actions implemented to facilitate the fulfillment of obligations, the number of yearly tax returns grew 32.8% compared to 2018 and 21.9% compared to 2020. This equals to 2 million 161 thousand 786 more tax returns for 2021, the highest growth in the last 5 years.



Graph. Yearly tax returns of all fiscal years

January-December, 2017-2021
Number of tax returns
Note: The amount of tax returns foresees the total of yearly tax returns filed without taking in account the fiscal year to which the tax return corresponds, as well as the supplemental tax returns.


Table. Yearly tax returns all fiscal years

January-December 2017-2021
Number of tax returns
Year Total Natural Persons Legal persons
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
2021 12,024,398 10,831,615 1,192,783
Amount subject to review.Source: SAT
One problem. One solution.
Grupo Farías, Tax Attorneys.