On January 24, 2025, Official Gazette No. 500-05-2024-25871 was published in the Official Gazette of the Federation. 500-05-2024-25871, by which the definitive global list of taxpayers that were located in the assumption foreseen in the third paragraph of article 69-B of the Federal Tax Code in force until July 24, 2018 (CFF) was communicated, that is, those taxpayers that did not appear before the corresponding tax authority, despite being duly notified, omitting the presentation of documentation tending to disprove the facts that were made known to them, reason for which they were definitively placed in the situation referred to in the first paragraph of article 69-B of the CFF, that is, the issuance of tax receipts without having the assets, personnel, infrastructure or material capacity to provide the services or produce, commercialize or deliver the goods covered by such receipts.

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

https://www.dof.gob.mx/nota_detalle.php?codigo=5747741&fecha=24/01/2025#gsc.tab=0

                                                                                 *​​          *         ​​*​​         *