MEXICO CITY (appro).—The Tax Administration Service (SAT) reported that during the first half of the year 313 thousand 103 million pesos were collected for auditing acts (evasion and avoidance), an amount greater than 116 thousand 743 million pesos compared to the same period in 2022, which reflected an increase of 49.6 percent in real terms.
In fact, in the SAT Tax and Management Report, it indicates that based on Public Opinion Studies, during the period from January to June 2023, thanks to the various programs implemented, 84% of taxpayers considered that the SAT it is efficient to combat tax evasion, which represents an improvement of 3.5% on average compared to the same period in 2022.
According to the report, from January to June 2023, tax revenues reached an amount of 2 trillion 275 thousand 86 million pesos, that is, 222 thousand 982 million pesos more than in the same period of 2022.
Within it, the Income Tax (ISR), the Value Added Tax (VAT) and the Special Tax on Production and Services (IEPS) concentrated 96% of the collection during this period.
Only for income tax, one trillion 378 thousand 611 million pesos were collected, which represents 119 thousand 34 million pesos more than in the same period of 2022.
The foregoing, derived from higher payments of profits from legal entities and withholdings of wages and salaries, which had an increase of 58.6 billion pesos, compared to last year, which meant a real increase of 4.3%, when located at 581.5 billion from January to June.
It is worth mentioning that in 2021 the decree came into force where various provisions regarding labor subcontracting were modified, forcing companies to replace employers and resulting in a sustained increase in net withholdings of wages and salaries.
During the second quarter of 2023, the number of employers rose 3.2% and that of employees 3.3%.
On the other hand, the IEPS collected 191 thousand 780 million pesos, showing a real growth of 140.2%, with 116 thousand 862 million pesos more than the previous year, thanks to the favorable behavior of gasoline and diesel, beers and soft drinks, among others.
The tax on these products represented 70% of the IEPS collection.
For its part, VAT reports a collection of 609 thousand 520 million pesos, which represents in gross terms an increase of 36 thousand 953 million pesos with respect to the same period of the previous year.
The SAT has 83 million 450 thousand 92 active taxpayers, which means 2 million 211 thousand 648 more compared to the same period of 2022.
Of this total, 62,942,315 have tax obligations, 96% correspond to individuals (78% to wages and salaries and 18% to the rest) and 4% to legal entities.
