Regulatory Alerts2023-03-03 | DOF 5681557Added · Updated
Notice 500-05-2023-4046 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 taxpayers who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action finalizes the status of the listed entities under Article 69-B of the Federal Tax Code, declaring that fiscal receipts issued by them produce no fiscal effect. The specific taxpayer included in this notice is IMAGEN Y COMUNICACIÓN JRYG S, DE R.L. DE C.V., whose operations were found to lack the necessary material capacity.
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