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] 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 which the new bureau was established, endowing it with the highest fiscal authority.

[1] The SAT officially began operations on 1 July 1997, with the internal bylaws published on 30 June that same year.

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.