In an environment marked by tax collection pressure, the need for legal certainty and the demand for a “level playing field” for investment, the Tax Administration Service (SAT) is outlining a discursive – and operational – shift in its auditing strategy for 2026: fewer audits, greater focus and more homogeneous rules.
Through the dissemination this Monday of best practices in review processes , the tax authority seeks to send a double signal to the taxpayer: on the one hand, to limit the discretion and downtime that have historically strained the tax-business relationship; on the other, to tighten the net against conduct that erodes the tax base, from the simulation of operations and the abuse of deductions to irregularities in foreign trade.
The message is clear: oversight will not disappear, but it will be more targeted, more transparent, and, at least on paper, more predictable in a key year for the country’s revenue and competitiveness.
These are the best practices for transparency in audit processes for 2026, according to the SAT:
1.- The 2026 Master Plan “Taxpayer Services and Auditing” will be published.
2.- In case of non-compliance with tax payments, only one audit will be carried out
per taxpayer.
3.- In the audit processes, a sample of the items subject to review will be requested, not 100% of the information.
4.- The audit will primarily focus on those taxpayers who engage in the following conduct:
- Conduct transactions with invoicing or payroll companies.
- They present recurring tax losses.
- Simulate or abuse deductions.
- Obtain undeclared income.
- Abuse of tax incentives.
- They exhibit inconsistencies between what they import or buy and what they sell.
- Import products at below-market prices and fail to comply with non-tariff regulations or restrictions.
- Do not pay withholding taxes for your employees.
- Conduct transactions with tax havens.
- Request improper refunds.
- Pay less effective tax compared to your sector.
5.- The same application and criteria will be guaranteed in any SAT office in the country regarding audit procedures in items such as discounts, unidentified deposits, materiality, marketing, imports, non-tariff regulations, as well as permits, certifications and foreign trade authorizations.
6. Refunds for individuals will be processed on average within 5 days, and for businesses within 30 days. The legally established timeframe is 40 business days.
7. Taxpayers are reminded of the reporting channels:
- Email: denuncias@sat.gob.mx
- SAT brand: 55 6272 2222 or 55 6272 2728 option 8.
- SAT Portal, SAT Complaints section at https://www.sat.gob.mx/portal/public/tramites/quejas-odenuncias
- Official social media accounts: Facebook SAT México; X @SATMX
- SAT Mobile Application for mobile devices, Complaints and reports section.
- Authorized trustees, consult the directory at gob.mx/sat
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