The Tax Administration Service ( es, Servicio de Administración Tributaria, SAT) is the

revenue service A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with t ...

of the

Mexican federal government The politics of Mexico take place in a framework of a federal presidential representative democratic republic whose government is based on a congressional system, whereby the President of Mexico is both head of state and head of government, an ...

. The

government agency A government or state agency, sometimes an appointed commission, is a permanent or semi-permanent organization in the machinery of government that is responsible for the oversight and administration of specific functions, such as an administrati ...

is a deconcentrated bureau of the

Secretariat of Finance and Public Credit The Secretariat of the Treasury and Public Credit ( es, Secretaría de Hacienda y Crédito Público, SHCP) is the finance ministry of Mexico. The Secretary of the Treasury is the head of the department, and is a member of the federal executive ...

, Mexico's cabinet-level finance ministry, 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 Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, 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.

History

On 15 December 1995, the Law of the Tax Administration Service () was published in the

Official Journal of the Federation The (DOF; translated variously as the ''Official Journal of the Federation'' or else as ''Official Gazette of the Federation''), published daily by the government of Mexico, is the main official government publication in Mexico. It was founde ...

, through which the new bureau was established, endowing it with the highest fiscal authority. In March 1996, a new organic structure for the

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 () and the General Directorate of Tax Policy (). 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 President most commonly refers to: *President (corporate title) *President (education), a leader of a college or university *President (government title) President may also refer to: Automobiles * Nissan President, a 1966–2010 Japanese ful ...

with the approval of the

Senate A senate is a deliberative assembly, often the upper house or chamber of a bicameral legislature. The name comes from the ancient Roman Senate (Latin: ''Senatus''), so-called as an assembly of the senior (Latin: ''senex'' meaning "the el ...

. 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 The Executive, also referred as the Executive branch or Executive power, is the term commonly used to describe that part of government which enforces the law, and has overall responsibility for the governance of a State (polity), state. In poli ...

of the

, as well as all other government entities at the state and local levels, private and social sector

actors An actor or actress is a person who portrays a character in a performance. The actor performs "in the flesh" in the traditional medium of the theatre or in modern media such as film, radio, and television. The analogous Greek term is (), lite ...

. The Governing Board of the SAT is made up of the following individuals: * Arturo Herrera Gutiérrez as Secretary of Finance; * Three counsellors appointed by the former from within the finance ministry; and * Three independent counsellors appointed by the

, two of whom must have been nominated by the National Committee of Fiscal Officials () 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

External links

Sitio del Servicio de Administración Tributaria

SAT página informativa

SAT portal de informacion

Sitio de la Secretaría de Hacienda y Crédito Público

Todo acerca del SAT

Estructura Orgánica del SAT

Directorio de Servidores Públicos del SAT
* tp://ftp2.sat.gob.mx/asistencia_servicio_ftp/publicaciones/ITDWeb/sat_plan_est.pdf Plan Estratégico 2007-2012 {{DEFAULTSORT:Servicio de Administracion Tributaria Government agencies established in 1995 1995 establishments in Mexico Government agencies of Mexico Paseo de la Reforma