On February 28, 2025, Official Gazette No. 500-05-2025-5693 was published in the Official Gazette of the Federation. 500-05-2025-5693, by means of which the definitive global list of taxpayers that were located in the assumption foreseen in the fourth paragraph of article 69-B of the Federal Tax Code, that is, those taxpayers that did not disprove the facts that the tax authorities in the exercise of their attributions and faculties imputed to them and, therefore, it is considered that they issued tax receipts without having the assets, personnel, infrastructure or material capacity to render the services or produce, commercialize or deliver the goods that cover such receipts.

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

https://dof.gob.mx/nota_detalle.php?codigo=5750574&fecha=28/02/2025#gsc.tab=0

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