On June 20, 2024, the Official Gazette of the Federation published Official Document No. 500-05-2024-12709, which communicates the final global list of taxpayers who fell under the assumption provided in the fourth paragraph of Article 69-B of the Federal Tax Code. These are taxpayers who did not refute the facts that the tax authorities imputed to them in the exercise of their powers and authorities and, therefore, are considered to have issued tax receipts without having the assets, personnel, infrastructure, or material capacity to provide the services or produce, market, or deliver the goods covered by such receipts.

We provide you with the link where this publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5730991&fecha=20/06/2024#gsc.tab=0

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