On June 20, 2024, the Official Gazette of the Federation published Official Document No. 500-05-2024-12626, which communicates the global list of presumed taxpayers who fell under the assumption provided in the first paragraph of Article 69-B of the Federal Tax Code. These are taxpayers detected by the tax authorities, through the exercise of their powers, as 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 operations covered by these receipts are presumed to be non-existent.

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

https://dof.gob.mx/nota_detalle.php?codigo=5730990&fecha=20/06/2024#gsc.tab=0

*                *                *                *