Regulatory Alerts2023-02-07 | DOF 5678808Added · Updated
Notice 500-05-2023-3959 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code
The Strategic Fiscal Audit Central Administration notifies taxpayers listed in Annex 1 that they are presumed under Article 69-B, first paragraph, of the Federal Tax Code for issuing fiscal receipts without possessing the necessary assets, personnel, infrastructure, or material capacity. These taxpayers have a period of 15 business days from the effective date of the last notification to submit written arguments and supporting documentation to the issuing authority to rebut the presumption. Failure to provide sufficient evidence within this timeframe will result in the publication of their names in the official list of taxpayers who failed to rebut the facts, as disseminated on the SAT website and in the Federal Official Gazette.
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