On February 1st, the Official Gazette of the Federation published Official Letter No. 500-05-2023-26173, through which the definitive global list of taxpayers falling under the circumstances outlined in the fourth paragraph of Article 69-B of the Federal Fiscal Code was communicated. These taxpayers are those who did not refute the allegations made by the authorities in the exercise of their duties and powers. Therefore, it is considered that they 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=5715771&fecha=01/02/2024#gsc.tab=0

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February 2024

Mexico City, Mexico