Regulatory Alerts2024-07-05 | DOF 5732477Added
Notice 500-05-2024-12753 Communicating List of Taxpayers Who Promoted Legal Defenses Against Presumption Notices or Resolutions Under Article 69-B of the Federal Tax Code
The Strategic Fiscal Audit Central Administration announces that the administrative procedure against AMP LOGÍSTICA, S.A. DE C.V. under Article 69-B of the Federal Tax Code (valid until July 24, 2018) has been rendered without effect following a court ruling declaring the nullity of the definitive resolution. This action results from a nullity lawsuit filed by the taxpayer, which concluded with a final sentence on September 13, 2021, and an interlocutory sentence on May 23, 2024. While the specific presumption of non-existent operations is annulled, the tax authority retains its powers to investigate the taxpayer's responsibility regarding other fiscal receipts issued without sufficient assets, personnel, or infrastructure.
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