On February 23rd, the Official Gazette of the Federation published Office No. 500-05-2024-6487, through which the global presumption list of taxpayers falling under the provisions of the first paragraph of Article 69-B of the Federal Fiscal Code is communicated. This includes those taxpayers detected by tax authorities through the exercise of their powers and faculties, issuing tax receipts without having the assets, personnel, infrastructure, or material capacity, directly or indirectly, to provide the services or produce, market, or deliver the goods covered by such receipts. Therefore, the transactions covered by these receipts are presumed nonexistent.

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

https://www.dof.gob.mx/nota_detalle.php?codigo=5717949&fecha=23/02/2024#gsc.tab=0

*                *                *                *

Febrero de 2024

Mexico City, Mexico