The Tax Administration Service (SAT) has intensified means of
auditing.
Recently we have been participants, on behalf of our clients, in
letters or attentive invitations, through which the Tax
Administration Service summons taxpayers to clarify alleged
detected inconsistencies regarding compliance with their tax
obligations.
On the basis of institutional systems, the SAT seeks an approach
with the taxpayer to reveal detected inconsistencies. It is worth
mentioning that with the system in the case of deductions, for
example, in which the SAT only detects those declared based on a
Digital Fiscal Voucher (CFDI), if deductions are claimed for
expenses abroad, depreciation, annual adjustments for inflation,
and other deductions, the system will not detect them and will very
possibly issue a letter or attentive invitation.
