Challenges of the new head of the SAT
The new head of the SAT will have to be thorough and innovative, especially to achieve the tax collection goal of 4.6 billion pesos for the following year; 56% of all scheduled public revenues, with an expectation of 3% for the GDP of the Ministry of Finance.
“Work at the SAT requires people who are precisely very thorough, clear about their duties, and very innovative. Like next year, the outlook for economic growth is low, with the general criteria it is difficult to anticipate that the collection goals will be achieved, so I think you will have to be a very creative person, and very organized,” shared Jesús Carrillo, Director of Sustainable Economy of the Mexican Institute for Competitiveness (Imco).
The Mexican Institute of Public Accountants (IMCP), which represents 60 federated schools and 21,000 members, reiterated its willingness to the new head of the SAT, “for the generation of proposals and alternatives that solve the problems that have not yet been resolved, which gravitate in the development of the productive activities of the taxpayers”.
Among these unresolved problems, the IMCP has highlighted:
• Solve the shortage of appointments before the SAT.
• Advance in the use and implementation of invoicing 4.0 and the operation around the Carta Porte complement.
• SAT Invitation Letters.
• 2021 Tax Opinions submitted out of time.
• Responsibility of the Registered Public Accountant in matters of tax fraud and tax crimes.
Among the greatest results that have been presented, derived from their work, are the highest collection of taxes for acts of inspection of companies.
For example, in the first half of 2022, the Income Tax (ISR) presented a growth of 16.4% in real terms, with a collection of 1,259 billion pesos, an amount higher by 252,900 million pesos than that registered in the same period. of 2021. The foregoing, derived from higher payments in the annual declaration, as a result of the control actions carried out on large taxpayers, which have encouraged punctual and voluntary compliance.
Between January and June 2018 (before the government of López Obrador), the collection without the need for acts of judicialization from large taxpayers was for 131,916 million pesos, and in the same period of 2022 this was 300,694 million, 88.1% more, highlighted information from the SAT.
In 2021, for the first time in the history of the SAT, it published the effective income tax rates of large taxpayers by economic sector, which has made it easier for taxpayers to measure their tax risks and generate their self-correction.
Curriculum of Antonio Martinez Dagnino
Before joining the SAT, Martínez worked for more than a decade in the Mexican financial system and in the fiscal and tax policy areas of the federal public administration.
He has worked in the areas of audit, supervision and analysis of financial instruments, in the National Banking and Securities Commission (CNBV) participated in the implementation of procedures for the supervision of capital and liquidity of financial institutions.
He also has a Master’s Degree in Finance from the National Autonomous University of Mexico (UNAM).