Regulatory Alerts2025-04-25 | DOF 5755870Added
Official Letter 500-05-2025-10915 Communicating the Definitive Global List Under Article 69-B, Paragraph Four of the Federal Tax Code
The document publishes the definitive global list of taxpayers who failed to rebut the presumption that they issued fiscal receipts without the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered by those receipts. This action follows the expiration of the 15-day period granted for taxpayers to present evidence and the subsequent issuance of definitive resolutions confirming their failure to do so. The publication serves to establish that fiscal receipts issued by these entities produce no fiscal effect, thereby deterring the invoicing of non-existent operations.
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