Regulatory Alerts2026-03-13 | DOF 5782206Added · Updated
Official Letter 500-05-2025-39539 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Fiscal Audit Administration publishes the definitive global list of taxpayers who failed to rebut the presumption that they issued fiscal receipts without having the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered by those receipts. This action finalizes the administrative procedure under Article 69-B of the Federal Tax Code for ten specific entities, resulting in the declaration that the fiscal receipts issued by these taxpayers produce no fiscal effect. The publication serves to inform the public and deter the issuance of invoices for non-existent operations.
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