On January 24, 2025, the Official Gazette of the Federation published Official Notices Nos. 500-05-2024-25842 and 500-05-2024-26177. 500-05-2024-25842 and 500-05-2024-26177 were published in the Official Gazette of the Federation, communicating the global lists of presumed taxpayers that were located in the assumption foreseen in the first paragraph of article 69-B of the Federal Tax Code, that is, those taxpayers that 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 are non-existent.

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

https://www.dof.gob.mx/nota_detalle.php?codigo=5747739&fecha=24/01/2025#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5747743&fecha=24/01/2025#gsc.tab=0

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