Regulatory Alerts2025-04-04 | DOF 5754064Added
Notice 500-05-2025-5882 Communicating the Global List of Taxpayers Presumed to Fall Under Article 69-B of the Federal Tax Code
The Tax Administration Service notifies a global list of 41 taxpayers who are presumed under Article 69-B of the Federal Tax Code to have issued fiscal receipts without possessing the assets, personnel, infrastructure, or material capacity to provide the services or deliver the goods covered by those receipts. These taxpayers are granted a period of 15 business days, calculated from the effective date of the last notification, to submit written arguments and supporting documentation to the issuing authority to disprove the facts. If the presumption is not disproven within this timeframe, the authorities will issue a resolution and publish the names of the taxpayers in the official list of those who failed to disprove the imputed facts, which will be disseminated on the Service's website and in the Official Gazette of the Federation.
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