Regulatory Alerts2023-12-01 | DOF 5710184Added
Office 500-05-2023-21570 Communicating the Definitive Global List Pursuant to Article 69-B, Fourth Paragraph of the Federal Fiscal Code
Taxpayers listed in Annex 1 are definitively included in the list of entities issuing invoices without assets, personnel, or infrastructure under Article 69-B of the Federal Fiscal Code. These contributors failed to disprove the presumption despite submitting arguments and evidence within the fifteen business day legal timeframe. Consequently, invoices issued by these taxpayers produce no tax effects, and their names are published on the Tax Administration Service website and in the Federal Official Gazette.
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