Regulatory Alerts2026-06-05 | DOF 5789646Added · Updated
Notice 500 05 00 00 00 2026 11587 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code
The Strategic Fiscal Audit Administration publishes the definitive list of taxpayers who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action follows the expiration of the 15-day period granted for taxpayers to provide evidence, during which none appeared or submitted documentation to disprove the facts. Consequently, the fiscal receipts issued by these entities are declared to have no fiscal effect, and their names are published on the SAT website and in the Official Gazette.
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