On October 18, 2024, Official Letters Nos. 500-05-2024-18379 and 500-05-2024-18517 were published in the Official Journal of the Federation, communicating the global presumption lists of taxpayers who fall under the assumption provided in the first paragraph of Article 69-B of the Federal Tax Code. This pertains to those taxpayers detected by the tax authorities through the exercise of their powers, issuing tax invoices 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 invoices. Consequently, the existence of the operations supported by these invoices is presumed to be nonexistent.

We provide you with the links where these publications can be accessed:

https://dof.gob.mx/nota_detalle.php?codigo=5741331&fecha=18/10/2024#gsc.tab=0

https://dof.gob.mx/nota_detalle.php?codigo=5741334&fecha=18/10/2024#gsc.tab=0

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