Regulatory Alerts2026-03-06 | DOF 5781640Added · Updated
Notice 500-05-2025-36130 Communicating List of Taxpayers Who Disproved the Presumption of Non-Existence of Operations Under Article 69-B of the Federal Fiscal Code
The Tax Administration Service publishes a list of taxpayers who successfully disproved the presumption of non-existent operations regarding specific fiscal receipts. The document details two entities, Comercializadora Euler, S. de R.L. de C.V. and Promotora Vizquel, S.A. de C.V., noting that their inclusion in the list is limited strictly to the operations identified in the respective presumption and definitive resolution notices. The publication is issued in compliance with final court rulings declaring the nullity of previous administrative resolutions against these taxpayers.
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