On February 23rd, the Official Gazette of the Federation published Offices No. 500-05-2024-6473 and 500-05-2024-6535, through which the definitive global lists of taxpayers falling under the provisions of the fourth paragraph of Article 69-B of the Federal Fiscal Code are communicated. This includes those taxpayers who did not refute the facts attributed to them by tax authorities in the exercise of their powers and faculties, and 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 links where these publications can be consulted:

https://www.dof.gob.mx/nota_detalle.php?codigo=5717948&fecha=23/02/2024#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5717950&fecha=23/02/2024#gsc.tab=0

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Febrero de 2024

Ciudad de México, México