Quick Response
If a supplier appears in the 69-B query, confirm RFC, date, and official status; then identify CFDIs and periods, gather evidence that the operations occurred, and evaluate the appropriate course of action. Do not treat presunto, desvirtuado, and definitivo as equivalent.
If a supplier appears in the 69-B query, confirm status and date, identify affected CFDIs, and gather evidence of materiality.
Escalate the Case
Consequences depend on the status and the operations. Preserve evidence and seek tax review before correcting or canceling.
What It Means to Find a Supplier
The query related to Article 69-B distinguishes stages and statuses. Presunto, desvirtuado, and definitivo do not mean the same. The company must read the exact publication before making decisions.
The internal response combines tax, purchasing, legal, and management teams. The goal is to preserve evidence of materiality, assess exposure, and define actions per operation.
Protocol in the First 48 Hours
- Authenticate publication and status.
- Freeze impulsive decisions.
- Inventory CFDIs and periods.
- Gather evidence of materiality.
- Define response and follow-up with advisory support.
Case: Supplier Marked as Presunto
Purchasing detects that a supplier appears in an official query. The team confirms RFC, date, and status; freezes new high-risk operations; identifies periods; and gathers contracts, deliverables, payments, and receipts. It does not automatically conclude that every invoice is invalid nor ignore the alert.
The publication status defines the response; first authenticate the source, then gather evidence of the operation.
— Fintax
Do Not Confuse the Statuses
| Status | Operational Interpretation | Action |
|---|---|---|
| Presunto | Ongoing procedure | Verify and document |
| Desvirtuado | Favorable clarification published | Preserve source |
| Definitivo | Status confirmed | Escalate and evaluate operations |
| Not found | No exact match | Save query and monitor |
Response File
- Exact RFC and business name.
- Source, date, and publication status.
- Related periods and CFDIs.
- Contracts, orders, and deliverables.
- Payments, receipts, and communications.
Reactions That Increase Risk
- Consulting forwarded lists without official source.
- Confusing presunto status with definitivo.
- Saving only CFDI and bank data.
- Responding without inventory of affected operations.
Frequently Asked Questions
Does presunto mean definitivo?
No. Confirm the stage and exact publication before concluding.
Should I cancel all CFDIs?
Do not take automatic action; identify operations, status, and course of action with tax review.
What is materiality?
It is evidence that the operation occurred: need, contract, delivery, personnel, communication, payment, and result.
Sources and Readings to Continue
Consult official sources: official 69-B query, Federal Fiscal Code, CFDI verifier.
To complete the process within Fintax, review: CFDI review, compliance opinion, Tax Mailbox.
What to Do Now
Turn this review into a file with responsible person, date, source, and evidence. If there is a material difference, an overdue obligation, or a decision that changes the calculation, validate the case with your accounting responsible before submitting, canceling, or paying.
