Regulatory Alerts2026-03-06 | DOF 5781641Added · Updated
Notice 500-05-2025-39145 Communicating List of Taxpayers Who Challenged Presumption Notices Under Article 69-B of the Federal Tax Code and Obtained Favorable Rulings
The Strategic Fiscal Audit Central Administration communicates that the administrative proceedings against five specific taxpayers under the former Article 69-B of the Federal Tax Code have been rendered without effect due to favorable judicial rulings declaring the nullity of the original presumption or definitive resolution notices. The document lists the taxpayers, their tax identification numbers, the specific legal challenges filed, and the courts that issued the nullity declarations. It further clarifies that this favorable outcome does not exempt the taxpayers from liability regarding other fiscal receipts issued without the necessary assets, personnel, infrastructure, or material capacity, thereby preserving the tax authority's powers to investigate other potential infractions.
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