Regulatory Alerts2026-04-30 | DOF 5786351Added · Updated
Notice 500-05-2026-11155 Communicating List of Taxpayers Who Filed Legal Challenges Against Presumption Notices Under Article 69-B of the Federal Tax Code
The Servicio de Administración Tributaria communicates that tax proceedings under Article 69-B of the Federal Tax Code against 11 specific taxpayers have been rendered without effect due to favorable judicial or administrative resolutions. The affected taxpayers, including Aranda Neri Miguel and Flora Food Manufacturing Mexico, successfully challenged presumption notices regarding the non-existence of operations supported by fiscal receipts. While the specific acts are annulled or left without effect, the tax authority retains its powers to investigate other fiscal receipts issued by these entities lacking the necessary assets, personnel, or infrastructure.
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