Risk indicators based on the most recent information extracted from the taxpayer, coded by the following colors:

Red: Indicates a possible risk
Yellow: There is insufficient data to determine the risk
Green: There is nothing indicating a risk

The indicators are not recommendations, but merely reflections of taxpayer information.

Each indicator has its own logic and consults different data sources:

Tax compliance
- Description: Result of the tax compliance check
- Source: Tax compliance check
- Logic: Possible risk when the result is negative
Blacklist status
- Description: Taxpayer status on SAT's 69-B list
- Source: SAT's 69-B list
- Logic: Possible risk when present on the list
Blacklisted counterparties
- Description: Clients, suppliers or employees that are on SAT's 69-B list
- Source: Invoices + SAT's 69-B list
- Logic: Possible risk when there is at least one invoice issued or received where the counterparty is present on the black list
Intercompany transactions
- Description: Existence of intercompany transactions
- Source: Annual tax return (related parts)
- Logic: Possible risk if there are intercompany transactions
Customer concentration
- Description: Customer concentration
- Source: Invoices
- Logic: Possible risk if the result is greater than 1500 (using the Herfindahl–Hirschman Index)
Supplier concentration
- Description: Concentration of suppliers
- Source: Invoices
- Logic: Possible risk if the result is greater than 1500 (using the Herfindahl–Hirschman Index)
Foreign exchange risk
- Description: Foreign exchange risk
- Source: Invoices
- Logic: Possible risk if more than 10% of invoices are in foreign currency
Cash transaction risk
- Description: Transactional risk of receiving cash payments
- Source: Invoices
- Logic: Possible risk if more than 10% of payments received are in cash
Accounting insolvency
- Description: Accounting insolvency risk
- Source: Last annual tax return filed
- Logic: Possible risk if the division of assets by liabilities is less than 1
Cancellation of issued invoices
- Description: Cancelled issued invoices
- Source: Invoices
- Logic: Possible risk if the percentage of canceled invoices issued is greater than 10%
Cancellation of received invoices
- Description: Cancelled received invoices
- Source: Invoices
- Logic: Possible risk if the percentage of canceled invoices received is greater than 10%

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