Regulatory Alerts2026-04-30 | DOF 5786347Added · Updated
Notice 500-05-2026-4070 Communicating the Global List of Taxpayers Presumed under Article 69-B of the Federal Tax Code
The Strategic Fiscal Audit Administration notifies taxpayers listed in Annex 1 that they are presumed under Article 69-B of the Federal Tax Code for issuing fiscal receipts without the necessary assets, personnel, infrastructure, or material capacity. These taxpayers have 15 business days from the last notification to submit a written defense and supporting documentation to the issuing authority to rebut the presumption. Failure to provide sufficient evidence or rebuttal will result in a final resolution confirming the presumption, leading to the publication of their names in the SAT's online list and the Official Journal of the Federation.
More like this from SHCP
SHCP published 20 documents in the last 30 days. We email you each new one the day it's published.