The deep surveillance of the SAT is a mechanism implemented by the Tax Administration Service with the objective of identifying possible inconsistencies or discrepancies in the tax declarations of taxpayers. Through this tool, the authority seeks to strengthen compliance with tax obligations through a detailed analysis of the tax information provided by taxpayers.
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How does deep surveillance work?
In recent years, the SAT has intensified these reviews using advanced technologies, which has facilitated a more precise and efficient monitoring of the economic activities declared by taxpayers. The institution uses artificial intelligence and the analysis of large volumes of data to detect possible fiscal irregularities.
The deep surveillance process is based on the comparison of the data of fiscal declarations with the CFDI issued and received by taxpayers. If differences or inconsistencies are found, the SAT sends a notification by inviting the taxpayer to voluntarily corresponding corrections, thus avoiding possible more severe sanctions.
Objectives of deep surveillance
The main objective of deep surveillance is to optimize tax collection and ensure that taxpayers adequately comply with their tax responsibilities. To achieve this, the SAT can cross information with other entities such as IMSS, Infonavit and various banking institutions.
Through this process, the authority has the ability to identify non -reported income, discrepancies in the withholdings or transactions with suppliers that are in The list of article 69-B of the Fiscal Code of the Federation.
The legal framework that supports this procedure is found in article 33 of the Fiscal Code of the Federation, which gives the SAT the power to issue communications aimed at taxpayers to promote compliance with their tax obligations. These communications may include prellenated payment proposals, notifications on inconsistencies found and reminders of pending statements.
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Should I worry about deep surveillance?
Although notifications related to deep surveillance do not mean the beginning of a formal audit, they do act as a warning so that the taxpayer corrects any possible irregularity before the authority initiates a more exhaustive verification process.
This process begins with a detailed review of the taxpayer’s fiscal information. The authority uses algorithms to detect unusual behaviors and crosses data with other government institutions. When inconsistencies are, the SAT sends an invitation letter requesting that the discrepancies found be clarified or corrected. Depending on the situation, the taxpayer may be summoned to an interview, whether face -to -face or through video call through the tax mailbox.
How to act before a SAT request?
If a taxpayer receives a notification related to deep surveillance, it is essential to respond within the established period, which is generally ten business days. Ignoring or not attending the application could result in sanctions, such as the restriction of the digital seal certificate, which would make it difficult to issue electronic invoices and affect the operation of the business.
Therefore, it is recommended that taxpayers consult with a fiscal expert to determine the best way to respond to such a review.
Causes of deep surveillance
There are several reasons why the SAT could initiate deep surveillance. The main discrepancies between the declared income and the CFDI issued or received, errors in the cancellation of invoices, inconsistencies in the retentions of salaries and salaries, payments to suppliers that appear in the Article 69-B list, omissions in retentions paid to third parties and differences between the reported income and the information contained in the bank account states.
Any inconsistency of this type could generate a notification by the authority and even give way to a formal audit in more serious cases.
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The relevance of attending a notification of deep surveillance lies in the possible consequences of not doing so. According to article 17-H bis of the Federation Fiscal Code, the SAT can restrict the use of digital seal certificates if it detects that the declared income does not coincide with the data contained in the CFDI, bank account states or databases of authority. This could generate significant difficulties to legally operate in case of not correcting the inconsistencies indicated.
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(Tagstotranslate) SAT (T) Service notes