Rule · SHCP · 20 Jun 2024 · DOF 5730991

Notice 500-05-2024-12709 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code

The Strategic Fiscalization Administration of the Tax Administration Service adds ten taxpayers to the definitive global list of contributors who failed to rebut facts indicating they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action confirms that fiscal receipts issued by these entities produce no fiscal effect, as the taxpayers did not successfully disprove the allegations within the established legal timeframe. The list is published on the Service's website and in the Official Gazette of the Federation to inform the public and deter the issuance of invoices for non-existent operations.

MexicoSecretaria de Hacienda y Credito Publico

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