Regulatory Alerts2026-03-13 | DOF 5782201Added · Updated
Official Letter 500-05-2026-3859 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 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-business-day period granted for taxpayers to present evidence and the subsequent issuance of definitive resolutions confirming their status under Article 69-B of the Federal Tax Code. The publication declares that fiscal receipts issued by these entities produce no fiscal effect, thereby informing the public about taxpayers engaged in invoicing non-existent operations.
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