Mexico's SAT Reports Fewer Tax Filings, Citing Taxpayer Facilities

Mexico's tax authority, SAT, reported a significant drop in individual tax filings this year, a trend attributed to administrative changes rather than decreased taxpayer engagement. Gari Flores, SAT's General Administrator of Collection, explained that small businesses and individuals under the Simplified Trust Regime (Resico) were granted the option not to file their tax returns starting this year.

Flores acknowledged this "very important impact" on the number of declarations received during a press conference organized by the Mexican Institute of Public Accountants (IMCP). He also noted a reduction in complementary declarations, where taxpayers previously filed multiple times. "We see a lower number because it was simpler and there was a facility for Resico," he stated, emphasizing that the overall ease of compliance has increased.

Despite the lower filing numbers, SAT has already returned 44 billion pesos in refunds to taxpayers who requested them, an increase from the 31.87 billion pesos reported in May. The tax authority had initially aimed to receive over 11 million declarations for the 2025 fiscal year but reported only 10.78 million filings in May, with 7.9 million resulting in a favorable balance. As of last week, 5.6 million declarations were processed for refunds.

SAT officials refuted claims that refunds are being delayed due to inconsistencies in applicants' CLABE bank account numbers. Flores asserted that SAT does not act arbitrarily and suggested that changes in bank accounts or other administrative factors are responsible for any discrepancies, not a deliberate withholding of funds.