On January 24, 2025, the Official Gazette of the Federation published Official Notices Nos. 500-05-2024-25870 and 500-05-2024-25914. 500-05-2024-25870 and 500-05-2024-25914, by means of which the definitive global lists of taxpayers that were located in the assumption foreseen in the fourth paragraph of article 69-B of the Federal Tax Code were published in the Official Gazette of the Federation, that is, Those taxpayers that did not disprove the facts that the tax authorities in the exercise of their attributions and faculties imputed to them and, therefore, it is considered that they issued tax receipts without having the assets, personnel, infrastructure or material capacity to render the services or produce, commercialize or deliver the goods covered by such receipts.

We provide you with the link through which you may consult the referred publication:

https://www.dof.gob.mx/nota_detalle.php?codigo=5747740&fecha=24/01/2025#gsc.tab=0

https://www.dof.gob.mx/nota_detalle.php?codigo=5747742&fecha=24/01/2025#gsc.tab=0

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