On July 5, 2024, the Official Gazette of the Federation published Office No. 500-05-2024-12759, which communicates the global presumptive list of taxpayers who fall under the provisions of the first paragraph of Article 69-B of the Federal Fiscal Code. These taxpayers were 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 services or produce, market, or deliver the goods covered by such receipts, thus presuming the non-existence of the transactions supported by those receipts.

We provide the link where this publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5732478&fecha=05/07/2024#gsc.tab=0

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