
The new Examination strategy of the Tax Administration Service (SAT) for 2026 focuses on a very defined group of taxpayer. The main criterion for selecting those who will be checked focuses on the detection of Behaviors which is possible according to the SAT itself influence The Equity capital prosecutor and collection.
First of all, it says in a statement from SAT on December 5th, is subject to Exams this taxpayer who take part in operations Pursue dedicated to the edition of Bills either Payroll without real support. Those present are also taken into account repeated tax lossesas this could indicate maneuvers to reduce tax payments.
He SAT will also monitor in detail the people or companies who do this simulate either exaggerate Deductionsas well as those who receive income that wasn’t the case contain in hers Testify Prosecutors. Another group that will be monitored will be this one abuse des tax incentives available, which distorts the objective of these instruments.

They will appear in the list of possible ones checked those who are present Disagreements Remarkably below the volume of Imports or purchases and the Sales registered. Those who Object products with lower prices to the of market and not comply Regulations nothing to do with tariffs.
SAT has hinted that he will do something special Focus in those who leave it out Payment of Retentions according to their employees. In addition, the processes are checked Tax havensInquiries for returns which do not apply and cases in which the Tax rate effective is significant irrelevant to his sector.

He SAT announced that 2026 is just done one audit per taxpayer if detected Violations. This measure is intended to optimize usage resources and reduce the load administratively for citizens and companies.
In the processes of RevisionHe SAT I won’t request the whole thing documentationbut only a sample the objects are subject to Test. This change enables focus The inspection and avoid Overwhelm of papers, streamlining procedures.
The tax office also promised that the Criteria from Test And inspection is applied uniform manner on the whole Offices of the country.
The operational aspects include: SAT He emphasized that the times of return for natural persons will be from an average of five dayswhile for Pursue established a Period of 30 days. The legal framework allows up to 40 working daysThe new deadlines therefore represent an improvement in care.

In 2026 the surveillance around electronic transfers and deposits Banking will be stricter, although this will not be the case imposition from new Steer neither Sanctions automatically. He SAT emphasized that the Fines they will just be applicable if the funds received have no legal basis or have not been declared in accordance with applicable regulations.
The Supervision is strengthened by the collaboration of Banks and the implementation of User transaction amountA system digital that sets limits Transfers and demands Validations additionally if safe Amounts. This measure makes it easier to identify unusual transactions, but does not automatically result in tax penalties.