Regulatory Alerts2026-07-24 | DOF 5794668Added · Updated
Notice 500-05-00-00-00-2026-21168 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code
The Strategic Fiscal Audit Central Administration of the SAT publishes the definitive global list of 54 taxpayers whose names, denominations, or corporate names are added to the registry of taxpayers who failed to disprove facts regarding the issuance of fiscal receipts without assets, personnel, infrastructure, or material capacity. This action follows the expiration of the 15-day period for taxpayers to present evidence and the subsequent issuance of definitive resolutions confirming their status under Article 69-B of the Federal Tax Code. The publication serves to declare that fiscal receipts issued by these entities produce no fiscal effect.
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