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Which companies are most audited by the SAT and why?

The Tax Administration Service (SAT) is the main regulatory agency in Mexico, and every year it intensifies its auditing efforts to ensure corporate tax compliance. But have you ever wondered which types of companies are audited the most and why ?

In this article, we explain who the SAT’s primary targets are , the criteria it uses to select companies, and what you can do to avoid unnecessary sanctions or audits.

Who is audited most frequently?

1. Large Taxpayers

Companies with annual revenues exceeding 1.5 billion pesos automatically enter the SAT’s radar as “large taxpayers.” This group includes banks, supermarket chains, and energy and technology companies.

According to El Economista , in the first quarter of 2023 alone, the SAT collected more than 49 billion pesos through audits of these types of companies.

2. Companies with a “suspicious” Effective Tax Rate

For several years now, the SAT has been using an analysis of the Effective Tax Rate (TEI) by sector to detect deviations. If a company pays less tax than it should based on its economic activity, it automatically becomes a candidate for audit.

For example, if a company in the food sector reports a 1% TEI, when the sector average is 5%, the SAT considers it an atypical case.

More information about this practice in El Heraldo Binario .

3. Sectors with a high incidence of tax evasion

Some sectors are considered “red flags” due to their history of evasion or informality:

  • Construction
  • Wholesale and retail trade
  • Professional services
  • Transport
  • Manufacturing for export

These sectors handle many cash transactions, complex contracts, or outsourcing practices, which increases tax risk

4. Companies with a history of irregularities

If a company has previously been penalized for omitted declarations, improper deductions, or aggressive tax practices, the chances of being audited again increase considerably .

The SAT also constantly monitors those who use complex tax schemes , such as corporate restructuring, unregistered outsourcing, or service simulations.

5. High return requests

Companies that consistently request large amounts of VAT or income tax refunds are also audited more frequently. These reviews seek to validate that these refunds have legal and accounting support.

Real examples of companies audited by the SAT

In recent years, the SAT has publicly singled out several high-profile companies, including:

  • Walmart de Mexico
  • Alsea (Starbucks, Domino’s)
  • América Móvil (Telcel)

In 2020, these companies had to pay millions of pesos in taxes after detailed tax audits. You can read the full article on Infobae .

 

How to avoid being audited by the SAT?

Although you can’t avoid being on the SAT’s radar, you can minimize the risk of an audit :

✅Keep your accounting up-to-date and organized.
✅Review your effective rates based on your sector.
✅Do not inflate deductions or use “creative” schemes.
✅Avoid operations with suppliers listed as EFOS.
✅Comply punctually with all your tax obligations.

Conclusion:

The SAT prioritizes its audits on large taxpayers, high-risk sectors, companies with unusual tax rates, and those with irregular tax histories . The best defense against an audit is transparent and proactive tax management .

Does your company outsource services or manage complex payroll? At Global Touch Mexico, we help you comply with all SAT and STPS regulations without complications.