How much was collected through audits during AMLO's term?

Tax collection during AMLO's administration was higher than that recorded under Peña Nieto's government.

Andrés Manuel López Obrador (AMLO) is about to conclude his presidential term and hand over the position to Mexico's first female president, Claudia Sheinbaum Pardo. In the lead-up to this transition, it's essential to review the outgoing government's performance, especially in terms of tax collection, which was one of the main objectives.

In this context, the Tax Administration Service (SAT) explained in communication 051/2024, dated September 23, 2024, that during this administration, which began in 2018, 3.5 trillion pesos were collected through audits and compliance promotion, which is 2.3 trillion pesos more than in the previous six-year term of Enrique Peña Nieto.

How did tax collection increase? According to the tax authority, this rise was the result of actions taken by the SAT through initiatives outlined in the Master Plan for Taxation and Collection, which focused primarily on large taxpayers.

The SAT highlighted that the Master Plan for Taxation and Collection established during Andrés Manuel López Obrador's administration allowed for audits that helped prevent aggressive tax planning, increased the perception of risk among large taxpayers, and provided legal certainty to tax payers.

The tax authority emphasized that, regarding audits, assertive actions were taken with shorter audit times to encourage self-correction and timely collection. Additionally, verification of the application of credits for value-added tax (VAT) was reinforced; these actions led to a real growth of 120.20% from one administration to another.

According to figures from August 2024, of the 3.5 trillion pesos collected during AMLO's government, 1 trillion 426.725 billion pesos came from audits of large taxpayers, while 1 trillion 87.476 billion pesos were obtained through audits of small and medium-sized taxpayers, and 989.182 billion pesos were acquired through compliance promotion via one-time payments by taxpayer and payment date.

The Tax Administration Service stated that these actions helped increase "tax revenues without raising taxes or creating new ones" and allowed for a "fair" collection of contributions. Additionally, it improved taxpayer assistance and promoted the use of digital means and information technologies to enhance services.

Finally, the authority emphasized that the tax collection was higher than during the previous administration, and it is expected that the incoming administration will surpass the figures recorded over the past six years.