Regulatory Alerts2026-03-13 | DOF 5782205Added · Updated
OFFICE 500-05-2025-39538 communicating a definitive global list in terms of Article 69-B, fourth paragraph of the Federal Tax Code
This official letter communicates the definitive global list of taxpayers who failed to refute the presumption that they issued tax receipts without the necessary assets, personnel, infrastructure, or material capacity to provide the services or produce, commercialize, or deliver the goods covered by such receipts, as per Article 69-B of the Federal Tax Code. These taxpayers were previously notified individually and given fifteen business days to present evidence, but did not appear before the authority or their evidence was insufficient. Consequently, their names are added to a definitive list to be published on the Tax Administration Service's website and in the Official Gazette of the Federation. Tax receipts issued by these listed taxpayers will be considered to have no fiscal effect, in accordance with the fifth paragraph of Article 69-B of the Federal Tax Code.
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