Regulatory Alerts2025-01-24 | DOF 5747739Added
Notice 500-05-2024-25842 Communicating the Global List of Taxpayers Presumed to Fall Under Article 69-B, Paragraph One of the Federal Fiscal Code
The Strategic Fiscalization Administration notifies taxpayers listed in Annex 1 that they are presumed under Article 69-B, Paragraph One of the Federal Fiscal 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. If the facts are not rebutted within this timeframe, the authorities will issue a final resolution, publish the taxpayers' names on the SAT website and in the Official Gazette, and list them as definitively failing to disprove the issuance of fictitious invoicing.
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