Tax oversight and transparency in Mexico 2026: SAT guidelines

Daniela Lavin
Jan 13
2 min read

The Tax Administration Service (SAT) issued Communiqué 01/2026 , which details the main audit guidelines and taxpayer service goals applicable to the 2026 tax year.

The measures seek to optimize tax collection through an approach based on transparency, operational efficiency and strategic use of information , while reinforcing legal certainty for taxpayers.

SAT guidelines for audit processes for 2026

Within the best practices of tax auditing and transparency in Mexico 2026 , the SAT introduces relevant changes in the execution of its verification powers.

Single audit per taxpayer

In cases of non-compliance with tax payments, the authority will conduct only one audit per taxpayer , avoiding simultaneous or duplicate reviews on the same facts.

Sampling Reviews

During the audit procedures, the SAT will request representative samples of the items subject to review , instead of requiring 100% of the information, promoting more agile and focused processes.

Standardization of auditing criteria

Uniform application of criteria is guaranteed in all offices nationwide for concepts such as:

Materiality of the operations
Unidentified deposits
Imports and non-tariff regulations
Analysis of accounting and tax inconsistencies

Publication of the 2026 Master Plan

The document “Taxpayer Services and Auditing” will be published as the guiding principle of the 2026 Master Plan , establishing the priorities and approaches to tax control for the year.

Profiles of priority taxpayers for auditing

The SAT will prioritize auditing taxpayers who exhibit higher tax risk behaviors , including:

Transactions with invoicing or payroll companies
Recurring declaration of tax losses
Simulation of deductions or abuse of tax incentives and tax havens
Inconsistencies between imports, purchases and sales
Imports with below-market prices or non-compliance with non-tariff regulations
Failure to pay withheld wages or improper refund requests
Effective tax rates lower than those of the corresponding economic sector

This approach reinforces a risk-based auditing model.

SAT's goals regarding tax refund times

As part of the tax transparency strategy in Mexico 2026 , the SAT establishes concrete objectives to reduce refund times, compared to the 40 business days provided for in the law:

Individuals: average refund in 5 days
Businesses: average return within 30 days

These goals aim to improve taxpayers' liquidity and strengthen confidence in the tax administration.

Reporting, contact and advice channels

The SAT has strengthened its customer service and reporting mechanisms , making the following official channels available to taxpayers:

By phone: Dial SAT 55 6272 2222 or 55 6272 2728, option 8
Digital channels: official SAT website, social media (Facebook SAT México, X @SATMX) and SAT Móvil app
Email: denuncias@sat.gob.mx
Specialized advice: directory of authorized trustees available on the SAT portal

Source : SAT

Brinta and tax auditing in Mexico

Tax auditing in Mexico by 2026 requires data consistency, operational traceability, and preparedness for risk-based audits .

Brinta helps companies centralize tax information, detect inconsistencies and strengthen prior control , reducing contingencies in the face of new approaches from the SAT.