Mexico’s Tax Administration (Servicio de Administración Tributaria, SAT) has revised the final lists of taxpayers suspected of engaging in non-existent transactions under Article 69-B of the Federal Fiscal Code.
The tax administration published Ordinances 500-05-2024-18415, 500-05-2024-18557, 500-05-2024-18442, and 500-05-2024-18622 in the Official Gazette on 18 October 2024.
Article 69-B of the Federal Fiscal Code states that invoices from certain taxpayers have no tax effects. Individuals and companies using these invoices to calculate their taxes must prove transactions occurred or amend their tax returns within 30 days of the list’s publication in the Official Gazette.
The Ordinances 500-05-2024-18415 and 500-05-2024-18557 contain the names and tax identification numbers (TINs) of taxpayers who didn’t provide the SAT with documentation proving possession of assets, personnel, or infrastructure for the production, commercialisation, and delivery of goods and services by 16 August 2024 and 17 September 2024.
Ordinances 500-05-2024-18442 and 500-05-2024-18622 list taxpayers who submitted the required information and information to the SAT but failed to prove they had the assets, personnel, or infrastructure needed to provide goods and services by 28 August 2024 and 25 September 2024.
