Guidelines from the Tax Administration Service (SAT) for scheduling audits in 2026.
The Tax Administration Service (SAT) has released Communiqué 53/2025, dated October 20, 2025, which establishes the audit scheduling criteria and risk indicators that will be used to select taxpayers subject to review during fiscal year 2026. This publication is part of an institutional strategy of proactive transparency, the stated purpose of which is to ensure fairness in the collection of contributions and provide greater legal certainty to the tax community.
For more information, please visit the following link:
