SAT Publishes Fourth Effective Tax List, Notifies Large Firms in 11 Sectors

Overview

• Mexico’s tax authority released its fourth set of effective income‑tax benchmarks for 2022 and 2023 and began sending digital notices through the Buzón Tributario platform to large companies in 11 priority sectors.
• The outreach targets “large contributors,” defined as firms with annual revenue above 1,500 million pesos, with sectors including mining, construction, wholesale trade, manufacturing, finance, and real estate.
• The notices ask companies to compare their effective tax rate with the SAT benchmark for their activity and to file complementary annual returns if needed, with no immediate penalties for those who correct.
• The SAT warns that ignoring the notice can trigger deeper reviews such as formal audits, tax assessments, fines, and interest, signaling a shift from soft nudges to enforcement if firms do not respond.
• The new list highlights very low effective rates in some subsectors, such as wholesale red meat sellers at about 1.35% in 2022 and coal producers near 2.41%, which the agency says reflect deductions, incentives, reporting errors, or aggressive tax planning.