Regulatory Alerts2026-02-20 | DOF 5780610Added · Updated
Notice 500-05-2025-39144 Communicating the Definitive Global List under Article 69-B, Paragraph 4 of the Federal Tax Code
The Strategic Fiscal Audit Administration of the Tax Administration Service adds six taxpayers to the definitive global list of entities that failed to rebut the presumption of issuing fiscal receipts without assets, personnel, infrastructure, or material capacity. This action follows the expiration of the 15-business-day period for taxpayers to provide evidence and the subsequent issuance of definitive resolutions confirming their failure to disprove the imputed facts. Consequently, fiscal receipts issued by these entities are declared to have no fiscal effect for general purposes, and their names are published on the SAT website and in the Official Gazette.
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