Regulatory Alerts2026-02-20 | DOF 5780608Added · Updated
Notice 500-05-2025-36065 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code
Taxpayers listed in Annex 1 are notified that they are presumed under Article 69-B of the Federal Tax Code for issuing fiscal receipts without possessing the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered. These taxpayers have 15 business days from the effective date of the last notification to submit a written statement and supporting documentation to the issuing authority to rebut the presumption. If the facts are not rebutted, the resolution will be notified, and the taxpayers' names will be published in the SAT's internet list and the Official Journal of the Federation.
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