Regulatory Alerts2025-04-25 | DOF 5755868Added
Notice 500-05-2025-10773 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code
The Strategic Taxation Administration of the SAT publishes the definitive global list of six taxpayers who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. The taxpayers, identified by their tax ID numbers and names in Annex 1, are permanently classified under Article 69-B of the Federal Tax Code, meaning their issued fiscal receipts produce no fiscal effect. This publication follows the expiration of the 15-day period granted for rebuttal and the subsequent issuance of definitive resolutions rejecting the taxpayers' arguments.
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