Short answer
What you should know before deciding
Presumed, definitive, distorted and favorable ruling are different states. Mixing them produces wrong conclusions.
Essential points
- Check the RFC and not just the name.
- Distinguishes presumed, definitive and distorted.
- Check date and subsequent publications.
- A result requires fiscal and documentary analysis, not labels.
01
What activates the procedure
Article 69-B is related to the presumption of non-existence of operations covered by receipts when the legal assumptions are updated. The procedure includes publications and the opportunity to distort.
02
States matter
A presumed taxpayer is not in the same situation as a definitive one. There are also lists of those who distorted and those who obtained favorable resolutions or means of defense.
03
How to consult
The search must use the exact RFC and record date, listing type, and source. The SAT portal warns that the information is updated, so an old capture does not replace a current query.
04
What does not conclude
The publication does not allow us to affirm on its own that any relationship with the company is simulated, nor does it replace the review of operations, materiality, contracts and tax advice.
05
Use in due diligence
The finding may justify additional documentation, review of periods and specialized analysis. It must be reported with its exact status and without using expressions that exceed what is published by the authority.
Practical application
What to check and what to ask
Useful documents or evidence
- Sufficient identifiers to avoid homonyms.
- Complete and legible documents related to the purpose.
- Evidence of the source, date of consultation and status of the result.
- Clarifications and supports provided by the person investigated.
Control questions
- What decision should this review inform?
- What evidence confirms the data?
- What limits should be expressed?
Frequent errors
- Search without a defined purpose.
- Confusing a coincidence with a confirmed fact.
- Ignore date, source or status of the result.
Official sources consulted
Scope and limits
Educational content, not advice for a specific case. A match does not confirm identity and the absence of findings does not guarantee absence of risk. Coverage changes by source, jurisdiction and date; A material decision may require clarification and specialized advice.
Next step
Business investigation
Zarur Legal Insights verifies sources, reduces homonyms, and documents facts, boundaries, and points to clarify.
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