Revenue increases by 133%

The SAT reported that since 2022, a record amount of tax revenue has been collected without raising taxes.

In the first eight months of 2024, the SAT collected 191 billion 506 million pesos, which represents an increase of 133% compared to the same period in 2018, when the fourth transformation began its functions.

Tax revenue between January and August of this year, which concluded the administration of Andrés Manuel López Obrador's government, increased by 5.9% in real terms when compared to the same period in 2023.

According to the Tax Administration Service, since October 2022, when Antonio Martínez Dagnino was appointed head of the agency, a record amount of tax revenue has been collected without raising taxes, thanks to practices implemented to streamline and expand services for taxpayers.

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16.8% progress during AMLO's six-year term

With the SAT's Master Plan for Auditing and Collection, 21.8 trillion pesos have been obtained so far during the administration, which means a nominal growth of 7.4 trillion pesos and a real increase of 16.8% compared to the government of Enrique Peña Nieto.

The head of the agency from the previous six-year term explained that tax collection efficiency during AMLO's administration increased by 190.3% and was achieved through the implementation of three programs: Compliance with Obligations, In-depth Surveillance, and Coercive Collection, which allow for the identification of omissions or inconsistencies in compliance with tax obligations and the collection of tax debts.

Until August 2024, the collection through the Compliance with Obligations program was 87 billion 834 million pesos, while the Deep Surveillance program collected 72 billion 947 million pesos and with the third program mentioned it was 30 billion 725 million pesos.

As a relevant fact, from January 2024 to August 2024 the cost of collection was 24 cents for every 100 pesos collected, three cents less than in the same period of 2023, this is the lowest cost reached for the first eight months since records began.

According to the tax and management report of the Ministry of Finance and Public Credit (SHCP) in June 2018, the SAT had a registry of 68.4 million taxpayers, which, by March 2024, the Registry was 64 million 657 thousand 922 taxpayers of which 0.02% were large taxpayers, but contributed 51% of the collection, among which is the contribution of Petróleos Mexicanos (PEMEX).

While the group of workers with wages and salaries participated with 26% and individuals represented 18% and contributed 3% of the collection.

Legal entities and individuals are classified into regimes according to the economic activity they perform and the level of income.

The tax regimes associated with legal entities accounted for 96.5% of total tax revenue in March, while the remainder corresponded to individuals, without a tax regime and without tax obligations.

Of the revenue reported by legal entities, more than 25% was through ISR withholdings for salaries and wages.