Mexico's Tax Administration Service (SAT) published in the Official Gazette of the Federation (DOF) a list of 120 individuals and legal entities flagged for issuing tax receipts that back allegedly nonexistent transactions, under article 69-B of the Federal Tax Code (CFF).
According to Infobae, the list released on Friday, October 9, brings together companies and individuals from 11 states, including Sonora, Sinaloa, Coahuila, Nuevo León, Jalisco, Querétaro, Tamaulipas, Michoacán, Hidalgo, Estado de México and Mexico City. Article 69-B of the CFF empowers the authority to presume that transactions do not exist when the taxpayer fails to prove it has the assets, personnel, infrastructure or material capacity to produce, market or deliver the goods and services it invoices. For companies that contracted with those suppliers, the effect is operational: the flagged receipts stop producing tax effects and force a review of the materiality file for each transaction.
According to El CEO, the flagged corporate names include Comercializadora Avovalle, Consultoría Contable y Asesoría Fiscal 3V, Construx Capital, Varlo Consultores Especializados en Gestión y Auditorías, Comercializadora de Insumos Maderas PVC, and Construcción y Montajes Industriales Avisur, as well as the Comité Veracruzano de Productores de Arroz. The list also includes individuals such as Roberto Aguilar Salinas, Cruz Camargo Trinidad and Reyna Uriostegui Benitez. The document published in the DOF states that "it is in the public interest that invoicing of nonexistent operations be stopped, and that society know who the taxpayers are that carry out this type of operation." In the presumption notices, the SAT granted 15 business days counted from the last notification to submit statements and evidence; those who fail to rebut the facts move to a definitive resolution and a second list.
The calendar adds another date: the 15 business days run in parallel with the 2026 Tax Regularization Program, which offers a reduction of up to 100% of fines, surcharges and enforcement costs for applications filed no later than October 31. The next milestone is the definitive list of those who failed to rebut the facts.
This article was written with the assistance of artificial intelligence based on verified sources and reviewed by a human editor before publication.