The Mexican Tax Administration (SAT) has published the sixth list of effective income tax rates on the income of large taxpayers for fiscal years 2020 and 2021. The list provides effective rates for taxpayers involved in 40 different economic activities, which are used by the SAT in assessing tax risks. The first five lists for fiscal years 2020 and 2021 were published earlier in the year. Lists for fiscal years 2016, 2017, 2018, and 2019 were published in 2022.

The SAT works to facilitate taxpayer compliance by contacting taxpayers whose effective rate is lower than the listed effective rates in order to conduct an analysis, and where appropriate, correct a taxpayer's tax situation. The SAT also invites taxpayers to review the effective tax rates list on their own and to voluntarily correct their tax situation by submitting complementary annual returns where appropriate in order to minimize the possibility of the initiation of in-depth reviews.

Click the following link for further guidance on the Effective Income Tax Rates for Large Taxpayers.