{"id":5626,"date":"2026-10-19T17:05:06","date_gmt":"2026-10-19T23:05:06","guid":{"rendered":"https:\/\/owcia.com\/home\/?p=5626"},"modified":"2026-10-19T17:05:09","modified_gmt":"2026-10-19T23:05:09","slug":"oficio-500-05-00-00-00-2026-24366-mediante-el-cual-se-comunica-listado-global-definitivo-en-terminos-del-articulo-69-b-parrafo-cuarto-del-codigo-fiscal-de-la-federacion","status":"publish","type":"post","link":"https:\/\/owcia.com\/home\/oficio-500-05-00-00-00-2026-24366-mediante-el-cual-se-comunica-listado-global-definitivo-en-terminos-del-articulo-69-b-parrafo-cuarto-del-codigo-fiscal-de-la-federacion\/","title":{"rendered":"OFICIO 500-05-00-00-00-2026-24366 mediante el cual se comunica listado global definitivo en t\u00e9rminos del art\u00edculo 69-B, p\u00e1rrafo cuarto del C\u00f3digo Fiscal de la Federaci\u00f3n."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">De acuerdo con:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art\u00edculo 69-B.- Cuando la autoridad fiscal detecte que un contribuyente ha estado emitiendo comprobantes sin contar con los activos, personal, infraestructura o capacidad material, directa o indirectamente, para prestar los servicios o producir, comercializar o entregar los bienes que amparan tales comprobantes, o bien, que dichos contribuyentes se encuentren no localizados, se presumir\u00e1 la inexistencia de las operaciones amparadas en tales comprobantes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se recomienda no realizar operaciones con las personas que aparecen en esta lista.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Servicio de Administraci\u00f3n Tributaria (SAT), a trav\u00e9s de la Administraci\u00f3n Central de Fiscalizaci\u00f3n Estrat\u00e9gica, dio a conocer el listado definitivo de contribuyentes que emitieron comprobantes fiscales sin contar con los activos, personal, infraestructura o capacidad material necesarios para realizar las operaciones correspondientes, conforme al art\u00edculo 69-B del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Los contribuyentes presentaron argumentos y pruebas dentro del plazo de 15 d\u00edas h\u00e1biles; sin embargo, no lograron desvirtuar los hechos se\u00f1alados por la autoridad fiscal. Por lo anterior, una vez transcurridos 30 d\u00edas h\u00e1biles posteriores a la notificaci\u00f3n de las resoluciones definitivas, se procedi\u00f3 a su inclusi\u00f3n en el listado definitivo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En consecuencia, conforme al art\u00edculo 69-B, quinto p\u00e1rrafo, del CFF, los comprobantes fiscales expedidos por dichos contribuyentes no producen ni produjeron efectos fiscales, con efectos generales.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/owcia.com\/home\/wp-content\/uploads\/2026\/10\/image-1.png\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"629\" src=\"https:\/\/owcia.com\/home\/wp-content\/uploads\/2026\/10\/image-1-1024x629.png\" alt=\"\" class=\"wp-image-5627\" srcset=\"https:\/\/owcia.com\/home\/wp-content\/uploads\/2026\/10\/image-1-1024x629.png 1024w, https:\/\/owcia.com\/home\/wp-content\/uploads\/2026\/10\/image-1-980x602.png 980w, https:\/\/owcia.com\/home\/wp-content\/uploads\/2026\/10\/image-1-480x295.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La presente resoluci\u00f3n entrar\u00e1 en vigor el d\u00eda de su publicaci\u00f3n en el DOF: Debido a la naturaleza informativa del comunicado, los invitamos a consultar la publicaci\u00f3n oficial en el <a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5799038&amp;fecha=18\/09\/2026#gsc.tab=0\" target=\"_blank\" rel=\"noreferrer noopener\">Diario Oficial de la Federaci\u00f3n.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De acuerdo con: Art\u00edculo 69-B.- Cuando la autoridad fiscal detecte que un contribuyente ha estado emitiendo comprobantes sin contar con los activos, personal, infraestructura o capacidad material, directa o indirectamente, para prestar los servicios o producir, comercializar o entregar los bienes que amparan tales comprobantes, o bien, que dichos contribuyentes se encuentren no localizados, se [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_joinchat":[],"footnotes":""},"categories":[2,1],"tags":[],"class_list":["post-5626","post","type-post","status-publish","format-standard","hentry","category-banners","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>OFICIO 500-05-00-00-00-2026-24366 mediante el cual se comunica listado global definitivo en t\u00e9rminos del art\u00edculo 69-B, p\u00e1rrafo cuarto del C\u00f3digo Fiscal de la Federaci\u00f3n. &#8226; Agencia Aduanal OWCIA<\/title>\n<meta name=\"robots\" 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