“All taxpayers who are selected for inspection are those who present a certain risk through variables, ratios, indicators and indices,” said Díaz, who added that to this are added the audits for complaints, although the number of these is low. .
Óscar Hernández, Mayor of Inspection, reinforced the information by saying that on social networks a constant question is “why does the SAT always go once morest small taxpayers or once morest the informal economy,” to which he responded that “the inspection plans are focused on all taxpayers, whether large, medium or small.”
He added that “discretion does not exist” and that “they cannot select a case under any discretion that they may have.”
On the contrary, he explained that the systems inform, based on risk factors, who are the taxpayers, depending on the sector, who are selected to audit.
In any case, he acknowledged that before they were mainly inspected those who paid more, because they had more collection potential, but now they inspect those who do not pay or pay less in general.
“That is why the division by economic sector and the size of the companies is important,” he emphasized.
In this context, the Tax Pressure Index (PTI) is relevant, since it is calculated through own collection and that collected through withholdings and the Value Added Tax (VAT), a total that is divided by gross income.
For this, income ranges are established and compared within each economic sector, depending on income and other qualities:
- For example, it is better to compare taxpayers who develop in the north, differentiated from those in the west or the central part of the country, and that allows determining the lowest or no tax pressure.
Effective ISR Rate
According to officials, the Effective Income Tax Rate (ISR) is that which is calculated with the information stated in the last annual declaration of this tax corresponding to the fiscal year in question, by dividing the determined tax between the income taxed.
According to Díaz, to establish the Effective ISR Rate:
- They divide the ISR of the period into the income of that same period, taking into account what was paid in the annual ISR, the payments on account and the credits of those payments on account.
- To make a good analysis of each taxpayer, they obtain the average of the economic sector, geographic section and/or size, in addition to the number of taxpayers within these characteristics, to classify and compare them, according to the average result.
Register of special ISR taxpayers
According to data from the SAT, the registry of special ISR taxpayers totals 7,080 taxpayers among:
- Large special, medium special, central special, western special, northeast special and southern special
Of the 7,080, 84% pay ISR on lucrative profits and 16% are subject to the simplified optional regime.
Observed tax evasion typologies
These are some identified scenarios that affect the determination of the Effective Income Tax Rate:
- Billing between related companies to erode the tax base.
- Not reporting all income.
- Abusive tax planning strategies.
- Expenses not linked to economic activity.
- Internal transfer prices.
Fernando Suriano, Mayor of Collection, added that the use of technological tools to identify, analyze and have a different vision of the tax behavior of taxpayers is a reality that has become known.
Therefore, he called on taxpayers to know their voluntary compliance data and “correct behaviors that are not in accordance with what the Law mandates.”
He also recommended analyzing this information because they may be candidates for an audit, since “the system does not lie, but rather selects.”
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#ways #SAT #choose #taxpayers #audit
