Regulatory Alerts2026-04-30 | DOF 5786350Added · Updated
Notice 500-05-2026-11154 Communicating List of Taxpayers Who Filed Legal Challenges Against Presumption Notices Under Article 69-B of the Federal Tax Code
The Tax Administration Service communicates that the tax procedures under Article 69-B of the Federal Tax Code (effective until July 24, 2018) against DIPO CONSTRUCCIONES, S.A. DE C.V. and RENTERIA MORALES MARIA DE JESUS have been rendered without effect due to favorable judicial rulings declaring the nullity of the respective definitive resolutions. This notice lists the taxpayers, their tax identification numbers, the legal challenges filed, and the specific court decisions that invalidated the original tax presumptions. The authority explicitly reserves its powers to investigate other fiscal receipts issued by these entities without adequate assets, personnel, infrastructure, or material capacity.
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