On May 23, 2025, Official Gazette No. 500-05-2025-12187 was published in the Official Gazette of the Federation. 500-05-2025-12187 was published in the Official Gazette of the Federation on May 23, 2025, communicating the list of taxpayers that rebutted the presumption of non-existence of operations provided in the first paragraph of Article 69-B of the Federal Tax Code, that is, those taxpayers that rebutted the facts stated in the presumption official notice through which they were informed that they were detected by the tax authorities through the exercise of their attributions and faculties, issuing tax receipts without having the assets, personnel, infrastructure or material capacity, directly or indirectly, to render the services or produce, commercialize or deliver the goods covered by such receipts, for which reason it is presumed that the transactions covered by such receipts do not exist.

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https://dof.gob.mx/nota_detalle.php?codigo=5758090&fecha=23/05/2025#gsc.tab=0

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