Regulatory Alerts2025-05-23 | DOF 5758091Added
Notice 500-05-2025-10965 Communicating List of Taxpayers Who Challenged Presumption Notices or Resolutions Under Article 69-B of the Federal Tax Code and Obtained Favorable Rulings
The Tax Administration Service communicates a list of four taxpayers whose proceedings under Article 69-B of the Federal Tax Code have been left without effect following favorable judicial rulings. The taxpayers, Alvarez-Piso Legal Group, S.C., HV MN Tecnologia México, S.A. de C.V., Mejores Constructores Empresariales, S.A. de C.V., and SPMEXASES, S.A. de C.V., had their respective presumption notices or definitive resolutions declared null by the Federal Tribunal of Administrative Justice. Consequently, these entities are removed from the global list of taxpayers who failed to rebut the presumption of non-existent operations, though the tax authority retains its powers regarding other fiscal receipts issued without adequate assets, personnel, or infrastructure.
More like this from SHCP
SHCP published 15 documents in the last 30 days. We email you each new one the day it's published.