Mexico City.— During last year, the Tax Administration Service (SAT) reactivated fiscal debts that totaled 274 thousand 235 million pesos and that had already been eliminated from its portfolio, with which the amount of this grew by 45.6 percent.
After these reactivations, the amount of its tax credit portfolio went from 993 thousand 355 million pesos at the end of 2020 to one trillion 466 thousand million pesos at the end of 2021, according to figures from the treasury.
“This behavior is the result of the reactivation of credits that had been irregularly canceled during past administrations,” explains the SAT in its 2021 Tax and Management Report.
The cancellation of a credit is a form of extinction that the SAT applies when it detects economic insolvency of the debtor taxpayer, collection complexity or low amount of collection expected against the cost of the work necessary to collect it.
With the reactivation, the taxpayers who owed these credits are once again obliged to liquidate them.
The total amount for credits reactivated in 2021 adds 143 thousand 556 million pesos for fiscal loans that the SAT also reactivated during 2020 for the same reasons.
The treasury revealed the combined amount that these credits represent, but did not detail how many were reactivated.
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