Regulatory Alerts2023-04-07 | DOF 5685085Added · Updated
Notice 500-05-2023-4144 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code
The Strategic Fiscal Audit Administration notifies taxpayers listed in Annex 1 that they are presumed to have issued fiscal receipts without possessing the necessary assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered by those receipts. Taxpayers have 15 business days from the effective date of the last notification to submit a written statement and supporting documentation to the issuing authority to rebut the presumption. Failure to rebut the presumption results in the publication of the taxpayer's name in the Federal Tax Code's official list and the Federal Official Gazette, confirming their status as issuers of fictitious operations.
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