The SAT plans to carry out more than 16 thousand audits in 2026 on large, medium and small taxpayers, as well as foreign trade companies identified with high tax risk behaviors.
Mexico City, October 20 (However).- The Tax Administration Service (SAT) revealed this Monday the criteria for its inspection plan 2026which includes the audit of 16,200 taxpayers identified with high tax risk behaviors, such as tax evasion, improper avoidance and requests for illegal refunds.
The measure announced by the collection agency seeks to combat the evasion y tax avoidance through rigorous mechanisms and in strict accordance with the law, promoting a more fair and equitable tax system in Mexico.
According to an official statement from the SAT, these audits represent just 0.02 percent of the total taxpayers registered in the registry, which exceeds 66 million.
The focus is on high-risk profiles that violate tax obligations to avoid paying taxes or obtain undue benefits, which includes large companies, small and medium-sized companies, as well as importers. Specifically, 1,200 reviews are expected for large taxpayers (6.3 percent of the universe of 15,873), 12,000 for SMEs (0.02 percent of 66.8 million) and three thousand for foreign trade companies (2.5 percent of 116,467).
The tax authority stressed that only taxpayers who engage in high-risk behavior to avoid paying taxes, stop paying withholdings or try to obtain illegal credit balances will be audited.
The SAT announces the audit scheduling criteria as a proactive transparency practice, to establish a level playing field in the collection of contributions and provide legal certainty to taxpayers.
Furthermore, it reiterates its commitment… pic.twitter.com/Dab8r2x1mi
— SATMX (@SATMX) October 20, 2025
“Based on the identification of said behaviors, the initiation of audits is prioritized for taxpayers who present higher risk ratings,” explained the SAT in its announcement, emphasizing that only those who exhibit these patterns are audited to avoid the selective use of resources and guarantee legal certainty to those who comply.
This initiative is part of the SAT’s efforts to strengthen tax collection. At the end of 2024, audits and collection efficiency had already driven a 33% increase in real terms, reaching one trillion pesos in regularizations. By 2026, the objective is to consolidate an “even floor” in the collection of contributions, benefiting national well-being by reducing inequalities in the tax burden.
What are the criteria for choosing taxpayers to be audited?
The SAT reported that by 2026 it will subject taxpayers who engage in suspicious behavior that match the following criteria to an audit:
- Carry out operations with invoice or payroll companies.
- Report recurring tax losses.
- Simulate or abuse deductions.
- Obtain income that is not declared.
- Abuse of fiscal stimuli.
- Present inconsistencies between what they import or buy and what they sell.
- Import products with prices below the market, that do not comply with non-tariff regulations or restrictions.
- Do not pay withholdings for employees.
- Carry out operations in tax havens.
- Request inappropriate returns.
- Pay less taxes in effective rate compared to your sector.
In the event that the tax authority detects taxpayers who engage in any of the aforementioned practices, priority will be given to audit those who present higher risk ratings.
The SAT detailed that of the 16,200 audits that it estimates to carry out during the next year, 1,200 will be for large taxpayers, 12,000 for small and medium-sized taxpayers, and three thousand for companies dedicated to foreign trade.
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