On February 6th, Official Letter No. 500-05-2023-26214 was published in the Official Gazette of the Federation, through which the global presumption list of taxpayers falling under the circumstances outlined in the first paragraph of Article 69-B of the Federal Fiscal Code was communicated. These taxpayers are those who were detected by the tax authorities through the exercise of their powers and faculties, issuing tax receipts without possessing 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://www.dof.gob.mx/nota_detalle.php?codigo=5716028&fecha=06/02/2024#gsc.tab=0

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February de 2024

Mexico City, Mexico