Enforcement · SHCP · 13 Mar 2026 · DOF 5782206

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.

MexicoSecretaria de Hacienda y Credito Publico

Lineage

The documents this one cites, and the documents that cite it.

Agreement dated 2016-07-23Not in RegAlertAgreement dated 2016-07-23 — Not in RegAlertLaw of the Tax AdministrationService, published in the Officia…Not in RegAlertLaw of the Tax Administration Service, published in the Official Gazette of the Federation on December 15, 1995 — Not in RegAlertRegulation dated 2015-11-22Not in RegAlertRegulation dated 2015-11-22 — Not in RegAlert+4 moresee all below the graph+4 moreOfficial Letter500-05-2025-39539 Communicati…2026-03-13 · this documentOfficial Letter 500-05-2025-39539 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code (2026-03-13)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (7)
Issued under
  • Agreement dated 2016-07-23Not in RegAlert

    “Third Article, fraction I, subsection a), of the Agreement by which various attributions are delegated to the Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23 2016, in force …”

  • Law of the Tax Administration Service, published in the Official Gazette of the Federation on December 15, 1995Not in RegAlert

    “1, 7, fractions VII, XII and XVIII and 8, fraction III of the Law of the Tax Administration Service, published in the Official Gazette of the Federation on December 15, 1995”

  • Regulation dated 2015-11-22Not in RegAlert

    “numeral 5, of the Internal Regulations of the Tax Administration Service published in the Official Gazette of the Federation on August 24, 2015, in force from November 22, 2015”

  • Regulation dated 2022-01-01Not in RegAlert

    “amended by Decree by which various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service are reformed and added... published in the same offici…”

  • Regulation of 2015Not in RegAlert

    “1, 2, first paragraph, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation with article first paragraphs, fraction VIII, and last, numeral 5, of the Internal Regul…”

  • Regulation of 2016Not in RegAlert

    “Third Article, fraction I, subsection a), of the Agreement by which various attributions are delegated to the Public Servants of the Tax Administration Service”

+1 more
  • Regulation of 2021Not in RegAlert

    “amended by Decree by which various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service are reformed and added”

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