Regulatory Alerts2024-02-01 | DOF 5715771Added
Notice 500-05-2023-26173 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Fiscalization Administration of the SAT publishes the definitive global list of taxpayers who failed to rebut the presumption that they issued fiscal receipts without the necessary assets, personnel, infrastructure, or material capacity. This action finalizes the procedure under Article 69-B of the Federal Tax Code for three specific entities, resulting in the fiscal invalidity of all invoices they issued. The publication serves to inform the public and halt the issuance of invoices for non-existent operations.
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