Regulatory Alerts2026-02-20 | DOF 5780609Added · Updated
Official Letter 500-05-2025-39143 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code
The Strategic Fiscal Audit Administration adds the names of 54 taxpayers to the definitive global list of contributors who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered. This action finalizes the determination that these fiscal receipts produce no fiscal effect, as the taxpayers did not appear before the authority or submit evidence within the 15-day deadline following individual notification. The list is published on the SAT website and in the Official Gazette to inform the public and deter the issuance of invoices for non-existent operations.
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