Regulatory Alerts2026-07-24 | DOF 5794666Added
Notice 500-05-00-00-00-2026-16121 Communicating the Final Global List Under Article 69-B of the Federal Tax Code
The Strategic Fiscal Audit Central Administration of the SAT publishes the final global list of 26 taxpayers who failed to rebut the presumption that they issued fiscal receipts without the necessary assets, personnel, infrastructure, or material capacity. This definitive status, established under Article 69-B of the Federal Tax Code, renders the fiscal receipts issued by these entities null for tax purposes. The list includes entities such as BELOPAL, S.A. DE C.V. and CONSULTORES ESPECIALIZADOS Y PRESTADORAS DE SERVICIOS MOZE, S.A. DE C.V., whose individual presumption notices were notified in late 2025 and whose final resolutions were notified prior to this publication.
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