Some comments on the "Master Control and Collection Plan 2023"

MA, MDC, LCP Daniel Antonio Gómez Gómez

On January 30, the “Master Control and Collection Plan 2023” (< /em>https://www. .gob.mx/sat/documentos/plan-maestro-de-fiscalizacion-y-recaudacion-2023), which, as has happened in previous years, plans mostly a collection through captive taxpayers.

Additionally, and in congruence with the activity that has characterized the current administration, the Plan will focus on increasing collection through very specific actions cited below:

This master plan will focus on the following points:

• Collection

• Large Taxpayers

• Federal Tax Audit

• Foreign Trade Audit

The following will be considered as inspection actions:

In 2023, the sectors that will be “under the magnifying glass” by the SAT will be the following:

Some concepts and behaviors to which the tax authority will pay special attention are:

Comments and conclusion:

I can conclude that the tax authority, with this new “Master Control and Collection Plan 2023”, will carry out thorough reviews using the technological tools and databases it has, aimed to certain economic sectors who, through inspection actions, will pressure to regularize and/or correct certain inconsistencies that can be seen with the taxpayer's concepts or behaviors.

It is recommended that the taxpayer ensure that their operations are in compliance to avoid risks in the event of receiving a visit and/or review by the authority.