Regulatory Alerts2023-06-27 | DOF 5693475Added
Office 500-05-2023-4215 Communicating the Definitive Global List Pursuant to the Fourth Paragraph of Article 69-B of the Federal Fiscal Code
The definitive global list of taxpayers who issued tax receipts without possessing the assets, personnel, infrastructure, or material capacity to support the operations includes three entities. These taxpayers failed to rebut the presumption within the fifteen business day timeframe established in Article 69-B of the Federal Fiscal Code following individual and global presumption notices. Consequently, the tax receipts issued by these contributors are deemed to produce no fiscal effect.
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