Servicio de Administración Tributaria

**Tax Administration Service**
Agency overview
Servicio de Administración Tributaria

Formed	December 15, 1995 (1995-12-15)^[1]
Jurisdiction	Federal government of Mexico
Headquarters	Av. Hidalgo 77, Colonia Guerrero, 06300, Ciudad de México^[2]
Annual budget	MXN $13.790 billion (2016)<ref name=Official Gazzette of the Chamber of Deputies>{{cite web\|title=Evolución de la actividad recaudatoria 2015 y Programas y presupuesto 2016\|url=http://gaceta.diputados.gob.mx/Gaceta/63/2016/feb/SAT-20160216.pdf\|author=Chamber of Deputies of the Congress of the Union\|access-date=November 20, 2016}}</ref>
Agency executive	Chief of the SAT (Es: Jefe del SAT), Osvaldo Santín Quiroz
Parent agency	Secretaría de Hacienda y Crédito Público
Website	www.sat.gob.mx

SAT Offices on Paseo de la Reforma in Mexico City.

The Tax Administration Service (Spanish: Servicio de Administración Tributaria, SAT) is the revenue service of the Mexican federal government. The government agency is a deconcentrated bureau of the Mexican Ministry of Finance, and is under the immediate direction of the Chief of the Tax Administration Service. The SAT is responsible for collecting taxes, as well as applying fiscal and customs law, with the purpose of funding public spending in a proportional and equitable manner. Additionally, it is the bureau's responsibility to generate and collect information necessary for the formation and evaluation of fiscal policy.^[3]

History

On 15 December 1995, the Law of the Tax Administration Service (Ley del Servicio de Administración Tributaria) was published in the Official Journal of the Federation, through with the new bureau was established, endowing it with the highest fiscal authority. In March of 1996, a new organic structure for the Ministry of Finance was authorized and registered, which brought about a number of changes in the organisms and dependencies of the ministry that dealt with taxation, including the General Information, Development, and Evaluation Administration (Administración General de Información, Desarrollo y Evaluación) and the General Directorate of Tax Policy (Dirección General de Política de Ingresos).^[1]

The SAT officially began operations on 1 July 1997, with the internal bylaws published on 30 June that same year. The Tax Administration Service substituted the Undersecretariat of Income. In addition, the creation of the new bureau gave rise to the establishment of several different administrative units, as well as a number of state and local administrative dependencies for the purposes of federal tax collection, fiscal auditing, revenue and customs law, as well as the redistribution of federal resources.

Composition

The SAT is composed of a Governing Board, which constitutes its primary decision-making body; the eleven general administrations and units which make up the bureau; and a Chief of the Tax Administration Service, who is appointed and removed by the President with the approval of the Senate. The Chief of the SAT is the primary link between the bureau and the rest of the departments and bureaus which make up the executive branch of the Mexican federal government, as well as all other government entities at the state and local levels, private and social sector actors.

The Governing Board of the SAT is made up of the following individuals:

José Antonio Meade Kuribreña as the titular of the Ministry of Finance;
Three counsellors appointed by the Secretary of Finance from within the Ministry; and
Three independent counsellors appointed by the President, two of whom must have been nominated by the National Committee of Fiscal Officials (Reunión Nacional de Funcionarios Fiscales) in accordance with the Law of Fiscal Coordination.

Additionally, the general administrations which make up the SAT are as follows:

Customs
Taxpayer Services
Federal Tax Auditing
Large Taxpayers
Legal
Revenue
Resources and Services
Communication and Information Technology
Evaluation
Planning
Foreign Trade Auditing

These, together with the various state and local administrative units make up the main body of the Tax Administration Service.

References

1 2 Servicio de Administración Tributaria. "Antecedentes Históricos del SAT" (in Spanish). Archived from the original on November 23, 2015. Retrieved November 20, 2016.
↑ "Servicio de Administración Tributaria". SAT. Retrieved November 20, 2016.
↑ Servicio de Administración Tributaria. "Qué es el SAT" (in Spanish). Archived from the original on November 23, 2015. Retrieved April 24, 2013.

External Links

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