The Mexican Tax Administration Service (SAT) issued a clarification regarding the article entitled “Taxpayer registrations increased by only 0.97% in 2025,” stating that the growth of the taxpayer registry should be analyzed over a broader period and not solely based on its annual performance during 2025.

According to the information provided by the tax authority, the taxpayer registry, comprised of individuals and legal entities registered with the Federal Taxpayers Registry (RFC), recorded a cumulative increase of 28.5% from October 2018 to July 2026, representing an average annual growth rate of 3.1%.

The tax authority also noted that, in addition to the growth of the taxpayer base, the percentage of audit and enforcement actions conducted on active taxpayers has decreased, from 0.022% in 2022 to 0.008% as of July 2026.

Nevertheless, SAT reiterated that its audit powers continue to be exercised on a targeted basis, through comprehensive reviews focused on taxpayers presenting potential risks of tax non-compliance.

The foregoing is consistent with SAT Communication 01-2026, dated January 5, 2026, as well as with the Agreement establishing the general criteria and operational guidelines for promoting productive investment and tax compliance, published in the Federal Official Gazette (DOF) on May 4, 2026.

SAT's clarification confirms that the authority continues to prioritize expanding the taxpayer base and promoting fair, efficient, and equitable tax collection. However, it also reinforces that tax audits will remain focused on taxpayers with potential non-compliance risks.

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