As announced by the Tax Administration Service (SAT), it is estimated that for the second half of 2016, between 7,000 and 10,000 electronic audits will be held, which will add to the 25,000 traditional reviews conducted by the collector body through home visits or desk review.

The electronic audit is an examination carried out by the tax authority of the documents and information it has on one or more concepts of one or more contributions, to check that taxpayers have complied with the tax provisions and, where appropriate, determine the contributions omitted or tax credits, as well as to check if any criminal offenses of a fiscal nature are taking place and to provide information to other tax authorities.

Because of the electronic tax declaration, SAT know how many CFDI are issued in a month and which electronic accounting is send. All information is implemented in its platform, which throws alerts for atypical behaviors.

An electronic audit can emerge when the tax authority notice any irregularity after it has revised the accounting and CFDI issued, and determines that there are certain omissions taxes, in which case it shall notify the taxpayer through the “Buzon Tibutario”.

After the tax authority notifies electronically to the taxpayer that was subject to an electronic review and the amount considers corresponds to the alleged failure of taxes, it will also send an email to the mail that was given for the “Buzon Tibutario”. Because of this, it is important to frequently check the registered mail, because the authority will not have personal contact with the taxpayer