The widespread use of electronic invoicing, institutional databases and the information received by the tax authority from agencies and other contributors, make possible to carry out the audits through electronic means from beginning to end.
An advantage supported by the law, is that these revisions are made to specific items and not over the whole accounting as it happens with traditional audits, in addition the duration of these procedures are reduced from a year and a half to just four months approximately, thus reducing the time and costs for taxpayers in the fulfillment of their tax obligations.
With the electronic reviews communication between the authority and taxpayer becomes more efficient and the process more transparent, by using the “Buzón Tributario”. With this, the taxpayer can attend the audit without having to go to the SAT physical offices and without requiring that auditors are physically present on the company’s facilities.
To access the advantages provided by the “Buzón Tributario”, including electronic reviews, it is recommended that taxpayers activate the use of it and establish a reliable and secure channel of communication with SAT, available at www .sat.gob.mx.