Regulatory Alerts2025-07-11 | DOF 5762720Added
Notice 500-05-2025-12328 Communicating List of Taxpayers Who Challenged Presumption Notices Under Article 69-B of the Federal Tax Code
The document communicates the list of four taxpayers whose proceedings under Article 69-B of the Federal Tax Code (effective until July 24, 2018) were rendered without effect following favorable judicial or administrative resolutions. These taxpayers, GUPA REFRIGERACION, INMOBILIARIA MACADAM, JR DINAMICA EMPRESARIAL, and TECNICA FINANCIERA, successfully challenged presumption notices or definitive resolutions regarding the non-existence of operations supported by fiscal receipts. The tax authority retains its powers to investigate other fiscal receipts issued by these entities if they lacked the necessary assets, personnel, infrastructure, or material capacity.
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