Regulatory Alerts2024-01-26 | DOF 5715313Added
Notice 500-05-2023-26077 Communicating List of Taxpayers Who Challenged Presumption Notices and Had Them Annulled
The Central Administration of Strategic Taxation publishes a list of 20 taxpayers whose final resolutions regarding the non-existence of operations were annulled by administrative or judicial bodies after the taxpayers filed defense mechanisms. The document details the specific legal challenges, the rulings that declared the original tax notices null and void, and the effective dates of these annulments for each entity. This action formally removes the legal effects of the presumption notices issued under Article 69-B of the Federal Tax Code for the listed contributors.
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