Regulatory Alerts2023-12-01 | DOF 5710182Added
Official Letter 500-05-2023-21490 Communicating the Global List of Presumption of Taxpayers Located in the Situation Provided in the First Paragraph of Article 69-B of the Federal Fiscal Code
This document notifies 14 taxpayers listed in Annex 1 that they are presumed to have issued tax invoices without possessing the assets, personnel, infrastructure, or material capacity to support such operations under Article 69-B, first paragraph, of the Federal Fiscal Code. The notified entities have 15 business days from the effective date of the last notification to submit evidence and arguments to disprove these facts before the issuing tax authorities. If the taxpayers fail to disprove the facts within the granted period, their names will be definitively included in the published list of taxpayers who did not overcome the presumption and will be disclosed on the Tax Administration Service website and the Official Gazette of the Federation.
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