Regulatory Alerts2026-03-13 | DOF 5782202Added · Updated
Notice 500-05-2026-3931 Communicating the Global List of Taxpayers Presumed to Fall Under Article 69-B of the Federal Tax Code
The Strategic Audit Central Administration notifies taxpayers listed in Annex 1 that they are presumed to have issued fiscal receipts for non-existent operations due to a lack of assets, personnel, infrastructure, or material capacity. These taxpayers have 15 business days from the effective date of the last notification to submit evidence to the issuing authority to rebut the presumption. If the presumption is not rebutted, their names will be published in the Federal Official Gazette and on the SAT website as taxpayers definitively engaged in issuing receipts for non-existent operations.
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