Regulatory Alerts2025-04-04 | DOF 5754063Added
Notice 500-05-2025-5870 Communicating List of Taxpayers Who Challenged Presumption Notices Under Article 69-B of the Federal Tax Code and Obtained Favorable Resolutions
The Central Administration of Strategic Auditing of the Tax Administration Service informs that the tax procedures under Article 69-B of the Federal Tax Code against 14 specific taxpayers have been left without effect following favorable judicial or administrative resolutions. These taxpayers, who were previously notified of presumption notices regarding the non-existence of operations backed by fiscal receipts, successfully challenged the acts through nullity trials or administrative revocation appeals. The document lists the taxpayers' details, the specific resolutions declaring the acts null or unsubstantiated, and the authorities that issued them. The notice clarifies that this outcome does not exempt the taxpayers from responsibility regarding other fiscal receipts issued without adequate assets, personnel, or infrastructure.
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