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Are you doing what it takes to avoid electronic SAT reviews?

Better safe than sorry

The Fiscal Code of the Federation (CFF) establishes that the Tax Administration Service (SAT) may make invitations to inform and advise taxpayers about the fulfillment of their obligations, without there being in this or another order, more reference to the so-called "invitation letters".

Contrary to thinking of a decrease in SAT collection due to the pandemic, at the end of the first quarter of 2021 the SAT raised a 33% more than the same period last year. One of the factors of the increase is the application of electronic reviews by video call, derived from invitation letters, where in a video call from 10 oh 15 minutes informs the taxpayer of differences found and grants 10 days to reply. This has represented a fast and inexpensive way of collecting for the authority, Therefore, it is estimated that this form of inspection will increase..

It is very common for taxpayers to have errors in the issuance of their CFDI, Therefore, most of the observations are concentrated on the discrepancies extracted from their systems and declarations..

In addition, there are G7 initiatives to establish taxes for transnationals and avoid profits in countries with low tax rates. In relation to this topic, A greater interaction between the SAT inspection and the inspection bodies of the different countries is anticipated.


  1. What is the program “Deep surveillance” of the SAT ?
  2. What triggers an invitation letter for “Deep Surveillance”?
  3. Mechanics of authority in these reviews
  4. International control
  5. Recommendations and reflections
C.P.C. Mario Morales - ECorporate Tax specialist
C.P.C. Ricardo González - Audit and Risk Management Specialist

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© 2021 DFK González y Asociados, S.C