Regulatory Alerts2026-04-30 | DOF 5786348Added · Updated
Notice 500-05-2025-39146 Communicating List of Taxpayers Who Challenged Presumption Notices or Resolutions Under Article 69-B of the Federal Tax Code and Had Them Declared Void
The Strategic Tax Audit Central Administration communicates that the tax procedures under Article 69-B of the Federal Tax Code against nine specific taxpayers have been rendered void following favorable judicial or administrative rulings. The document lists the taxpayers, their tax registration numbers, the specific legal challenges filed, and the resulting nullification of the original presumption or resolution notices. It further clarifies that this outcome does not exempt the taxpayers from liability regarding other fiscal documents issued without the necessary assets, personnel, infrastructure, or material capacity, preserving the tax authority's powers.
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