2025-01-24 | DOF 5747740

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Official Letter 500-05-2024-25870 Communicating the Definitive Global List Under Article 69-B, Paragraph Four of the Federal Tax Code

The Strategic Audit Central Administration of the Tax Administration Service publishes the definitive global list of taxpayers who failed to rebut the presumption that they issued fiscal receipts without the necessary assets, personnel, infrastructure, or material capacity. This action finalizes the status of 45 specific entities under Article 69-B of the Federal Tax Code, declaring that fiscal receipts issued by these taxpayers produce no fiscal effect. The publication serves to inform the public and halt the billing of non-existent operations.

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Mexico

Secretaria de Hacienda y Credito Publico

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