ADMINISTRATIVE PRESUMPTIONS AND THE MATERIALITY OF TRANSACTIONS IN RELATION TO TAXPAYER LEGAL CERTAINTY IN THE APPLICATION OF ARTICLE 69-B OF THE MEXICAN FEDERAL FISCAL CODE

Resumen

Article 69-B of the Mexican Federal Fiscal Code has become one of the central legal mechanisms used by the Mexican State to combat simulated tax transactions. Through this provision, the tax authority may presume the non-existence of transactions when a taxpayer lacks the material resources, infrastructure, or operational capacity necessary to carry out the activities reflected in the corresponding tax receipts, a situation commonly associated with entities known as EFOS (companies that issue invoices for simulated operations). Despite its relevance within the framework of tax enforcement, the practical application of this provision reveals a persistent tension between the effectiveness of fiscal oversight and the protection of taxpayers’ legal certainty. This paper argues that, although the presumption established under Article 69-B has been considered constitutionally valid, its implementation raises important concerns due to the absence of clear evidentiary standards for determining the materiality of transactions. The research follows a doctrinal and legal-argumentative methodology, examining statutory provisions, judicial precedents issued by the Supreme Court of Justice of the Nation and the Federal Administrative Justice Court, as well as official data published by the Mexican Tax Administration Service (SAT). The analysis demonstrates that although the presumption established by Article 69-B may be challenged before the courts, its administrative application frequently generates uncertainty regarding the evidentiary requirements imposed on taxpayers. The study concludes that the principal problem does not lie in the existence of the mechanism itself, but rather in the way in which it is operationalized within administrative practice, particularly in relation to evidentiary evaluation. In this context, the absence of clear criteria regarding the materiality of transactions contributes to a lack of legal certainty within the Mexican tax system.