SAT Declares “Low-Frequency, High-Efficiency” Audits for 2026

Tax Refund Periods to Be Significantly Shortened

Mexico’s Tax Administration Service (SAT) announced that it will refrain from conducting large-scale audits this year.
Even in cases of tax underpayment, only one audit per taxpayer will be conducted.

Key Audit Focus Areas for 2026

SAT stated that audits will primarily target the following cases:

1. 1. Transactions involving companies issuing false or fraudulent invoices

2. 2. Unreported income or abuse of tax incentives and exemptions

3. 3. Discrepancies between reported income and sales revenue

4. 4. Imports declared at prices significantly below market value

5. 5. Payment of taxes at an effective tax rate lower than the industry average

6. 
   

Accelerated Tax Refund Processing

SAT also announced a significant reduction in tax refund processing times, well below the statutory limit of 40 business days.

• 1. Individuals: refunds to be completed in approximately 5 days

• 2. Corporations: refunds to be completed within 30 days