{"id":2986,"date":"2026-02-10T05:00:57","date_gmt":"2026-02-10T05:00:57","guid":{"rendered":"https:\/\/www.ibarrapg.com\/?p=2986"},"modified":"2026-03-03T16:26:12","modified_gmt":"2026-03-03T16:26:12","slug":"tax-administration-service-master-plan-for-2026","status":"publish","type":"post","link":"https:\/\/www.ibarrapg.com\/en\/tax-administration-service-master-plan-for-2026\/","title":{"rendered":"Tax Administration Service Master Plan for 2026"},"content":{"rendered":"<p style=\"text-align: justify;\">On January 26th, 2026, the Tax Administration Service (\u201c<span style=\"text-decoration: underline;\">SAT<\/span>\u201d, per its acronym in Spanish) published its Master Plan for 2026, a document that establishes the tax authority&#8217;s strategic guidelines to achieve a historic collection target of 5.8 trillion pesos, strengthen the fight against tax evasion, and improve taxpayer services.<\/p>\n<p>It is structured around three fundamental pillars aimed at transforming the relationship between the tax authority and taxpayers, establishing a voluntary compliance framework with transparent audit criteria and a determined fight against illegal invoicing practices.<\/p>\n<h4 style=\"text-align: justify;\">Presence and Service Quality<\/h4>\n<p style=\"text-align: justify;\">The SAT will expand its territorial presence and improve service quality through:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Opening of nine new service modules in Baja California, Baja California Sur, Mexico City, Jalisco, Michoacan, Nuevo Leon, Oaxaca, Quintana Roo, and Yucatan.<\/li>\n<li>Strengthening of the Mobile Office program across all 32 states to bring basic procedures closer, such as Federal Taxpayer Registry (\u201c<span style=\"text-decoration: underline;\">RFC<\/span>\u201d, per its acronym in Spanish) registration, electronic signature, and tax returns.<\/li>\n<li>Implementation of new simplified formats, optimization of service time at the existing 166 offices, and renewal of the Taxpayer Clarification Service (Virtual Office).<\/li>\n<li>Assistance in compiling documentation for tax refund procedures and expansion of the appointment system for taxpayers under review or audit.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">Audit Framework<\/h4>\n<p style=\"text-align: justify;\">The SAT establishes specific and public criteria for audit scheduling, focusing on risky behaviors rather than compliant taxpayers.<\/p>\n<p style=\"text-align: justify;\">Audits and reviews will focus on taxpayers who:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Operate with invoice-selling or fake payroll companies.<\/li>\n<li>Report recurring tax losses.<\/li>\n<li>Simulate or illegally apply deductions.<\/li>\n<li>Obtain undeclared income.<\/li>\n<li>Abuse tax incentives.<\/li>\n<li>Present inconsistencies between purchases and sales.<\/li>\n<li>Imports with undervalued prices or violate regulations.<\/li>\n<li>Fail to pay employee withholdings.<\/li>\n<li>Operate through tax havens.<\/li>\n<li>Request improper refunds.<\/li>\n<li>Pay lower effective tax rates compared to their sector.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Homogeneous application of procedures across all SAT offices regarding items such as discounts, unidentified deposits, materiality, imports, and nontariff regulations.<\/p>\n<p style=\"text-align: justify;\">Coordinated actions against evasion and smuggling, requesting only strictly essential documentation.<\/p>\n<h4 style=\"text-align: justify;\">Fight Against the Purchase and Sale of False Invoices<\/h4>\n<p style=\"text-align: justify;\">The SAT intensifies its actions against illegal invoicing schemes with decisive measures:<\/p>\n<p style=\"text-align: justify;\"><strong>A.<\/strong> Against issuers (invoice-selling):<\/p>\n<ul style=\"text-align: justify;\">\n<li>Specific domiciliary visits with immediate suspension of operations.<\/li>\n<li>Criminal complaint before the Public Prosecutor under the new criminal offense.<\/li>\n<li>Denial of RFC registration when prior participation in companies issuing false receipts is detected.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>B.<\/strong> Against recipients (buyers):<\/p>\n<ul style=\"text-align: justify;\">\n<li>30-day deadline to correct tax situation after receiving notification of invoices declared false.<\/li>\n<li>Suspension of invoicing if not corrected within the established deadline.<\/li>\n<li>Collection of omitted taxes.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Our Tax team is at your service to analyze the specific implications of the Master Plan for 2026 on your operations and develop compliance strategies appropriate to your particular situation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On January 26th, 2026, the Tax Administration Service (\u201cSAT\u201d, per its acronym in Spanish) published its Master Plan for 2026, a document that establishes the tax authority&#8217;s strategic guidelines to achieve a historic collection target of 5.8 trillion pesos, strengthen the fight against tax evasion, and improve taxpayer services. It is structured around three fundamental [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-otros"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/posts\/2986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/comments?post=2986"}],"version-history":[{"count":10,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/posts\/2986\/revisions"}],"predecessor-version":[{"id":3032,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/posts\/2986\/revisions\/3032"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/media\/2989"}],"wp:attachment":[{"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/media?parent=2986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/categories?post=2986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ibarrapg.com\/en\/wp-json\/wp\/v2\/tags?post=2986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}