Regulatory Alerts2025-07-11 | DOF 5762723Added
Notice 500-05-2025-17013 Communicating List of Taxpayers Who Rebutted the Presumption of Non-Existence of Operations Under Article 69-B of the Federal Fiscal Code
The document lists taxpayer CONGRESOS Y EVENTOS CULTURALES, S.A. DE C.V. (RFC: CEC0602282P8) as having successfully rebutted the presumption of non-existent operations regarding specific fiscal receipts. This inclusion results from a definitive resolution issued in compliance with a court judgment declaring the nullity of previous administrative resolutions. The taxpayer is added to the official list of entities that have disproven the imputed facts or obtained a ruling that nullified the resolution under the fourth paragraph of Article 69-B of the Federal Fiscal Code. This designation applies strictly to the specific fiscal receipts identified in the original presumption notice, preserving the tax authority's powers regarding other receipts.
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