Outsourcing Law promoted income tax collection: SAT

Income Tax (ISR) collection registered 1.2 trillion pesos at the end of the first half of the year, with which it had an increase of 16.4% in real terms. This is a consequence of higher payments in the annual declaration, as a result of the control actions carried out on large taxpayers, reported the Tax Administration Service (SAT).

Of the 1.2 trillion pesos, 47.8% (601,567 million pesos) correspond to ISR withholdings, which are wages or interest, paid by legal entities, according to the Tax and Management Report.

Meanwhile, ISR withholdings made to workers by legal entities amounted to 519,473 million pesos. This means that for every peso that is collected from ISR, 41 cents correspond to salaried workers, retained by legal entities.

The SAT explained that with the decree of the Outsourcing Law, where various provisions related to labor subcontracting were modified, it was reflected in a sustained increase in net income tax withholdings for wages and salaries.

In the period from January to June 2022, ISR collection for net withholding on salaries and wages amounted to 522,940 million pesos, an increase of 7.2% compared to the same period in 2021, reported the SAT.

Using an average of three months with the purpose of considering the seasonal effects in the collection, explained the SAT, in June the collection of income tax, withholdings, salaries and net salaries was 87,000 million pesos, an approximate annual increase of 14,000 million pesos. . And of 21,000 million pesos, if compared to the same month of 2020.

Collection in 2.05 billion pesos

At the same time, the SAT confirmed that in the first half of 2022, 2.05 billion pesos were collected; 2.8% growth in real terms compared to the same period of the previous year.

The collection of the Value Added Tax (VAT) was 621,549 million pesos between January and June of this year. This meant an annual growth of 3.4 percent.

Meanwhile, the collection of the Special Tax on Production and Services (IEPS) was 74,918 million pesos. This represented a decrease of 68.5% compared to the year. The drop in collection is mainly due to tax incentives to the IEPS for gasoline and diesel.

The SAT reported that with respect to the Federal Income Law 2022 (LIF 2022), 100.4% compliance was obtained, that is, 8,800 million pesos more than scheduled.

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