Maintained by Mexico's Secretaría de Hacienda y Crédito Público (SCHP), this list names individuals and entities with fictitious tax filings. Article 69B of the Federal Tax Code establishes that when a supplier or service provider issues tax invoices without having the means to provide the services or goods (such as assets, personnel, infrastructure or capacity), authorities will presume that such a transaction did not occur, and, therefore is “non-existent.”
After SCHP authorities publish the names of parties involved in “non-existent” transactions on the 69B list, all tax invoices that have been issued by such suppliers and service providers are considered invalid.