Regulatory Alerts2023-12-01 | DOF 5710185Added
Office 500-05-2023-26064 Communicating List of Taxpayers Who Disproved Presumption of Non-Existence of Operations Under Article 69-B of Federal Fiscal Code in Force Until July 24, 2018
Three taxpayers are listed as having successfully disproved the presumption of non-existent operations under the first paragraph of Article 69-B of the Federal Fiscal Code in force until July 24, 2018. The document details notification dates and methods for presumption notices and final resolutions, including compliance with court orders declaring nullity of previous resolutions. It clarifies that disproving the presumption applies only to the specific tax receipts cited, preserving the fiscal authority's powers regarding other receipts.
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