Mexico has published Order No's 500-05-2019-18165, 500-05-2019-18198, and 500-05-2019-18199 in the Official Gazette, which include definitive lists of taxpayers presumed to have conducted false or non-existent transactions. These lists are important for other taxpayers that have conducted transactions with listed taxpayers because invoices issued by the listed taxpayers are considered invalid for income tax deduction and VAT input credit purposes. As such, additional evidence is required to prove that such transactions actually took place in order to determine tax liability.