Possible creation of the “Régimen de Confianza” (“Trust Regime”)

August 24, 2021

A few weeks before the delivery of the Fiscal Miscellaneous 2021 scheduled for September 8, Raquel Buenrostro, head of the SAT (Servicio de Administración Tributaria – Tax Administration Service), stated that the institution is working on a new tax regime to increase the taxpayer base.

1. Characteristics of the Scheme

According to Buenrostro, the regime has to be “very simple” to pay taxes in such a way that virtually any computer can program it. Similarly, she said the SAT would make the preliminary statements and, thus, taxpayers “would not spend on accountants”. She declared:

“We are separating and analyzing individuals and legal entities, stratifying by income levels to generate something we are going to call Régimen de Confianza (Trust Regime) for both individuals and legal entities in the lower part of the income.”

2. Appointment hoarding

According to the head of the SAT, there has been an appointment hoarding for tax service due to the improper use of “BOTS”. Given this, the institution will file a set of complaints against those responsible for having hoarded appointments through the use of robots since they have acted maliciously and deliberately. Those responsible have already been identified but have not yet revealed their names.

According to the official:

“In a few days, I am going to announce the complete change of the appointment system. Although we were making patches, it was not enough with that used one because some robots keep stealing them (the appointments), but in parallel, a different system has been developed, we practically have it finished”.

Source: El Economista 23/08/21