Letter 500-05-2023-21261 Communicating the Definitive Global List Under Article 69-B, Paragraph Three of the Federal Fiscal Code Valid Until July 24, 2018

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DOF: 01/12/2023

LETTER 500-05-2023-21261 whereby the definitive global list is communicated in terms of Article 69-B, paragraph three of the Federal Fiscal Code valid until July 24, 2018

On the margin a seal with the National Shield, stating: United Mexican States.- TREASURY.- Secretariat of the Treasury and Public Credit.- Tax Administration Service.- General Administration of Federal Tax Audit.- Central Administration of Strategic Oversight.

Letter 500-05-2023-21261

Subject:

The definitive global list is communicated in terms of Article 69-B, paragraph three of the Federal Fiscal Code valid until July 24, 2018.

The Central Administration of Strategic Oversight, attached to the General Administration of Federal Tax Audit of the Tax Administration Service, based on the provisions of Articles 16, first paragraph, of the Political Constitution of the United Mexican States; 1, 7, sections VII, XII and XVIII and 8, section III of the Law of the Tax Administration Service, published in the Official Gazette of the Federation on December 15, 1995, reformed by Decree published in the same Official Gazette of the Federation on June 12, 2003; 1, 2, first paragraphs, Section B, section III, subsection e), and second, 5, first paragraph, 13, section VI, 23, Section E, section I, in relation to Article 22, first paragraphs, section VIII, and last, numeral 5, of the Internal Regulations of the Tax Administration Service published in the Official Gazette of the Federation on August 24, 2015, valid from November 22, 2015, in accordance with the provisions of the First Transitory Article of said Regulations and reformed by Decree reforming and adding various provisions of the Internal Regulations of the Secretariat of the Treasury and Public Credit and of the Internal Regulations of the Tax Administration Service, and by which the Internal Regulations of the National Customs Agency of Mexico are issued, published in the same official body on December 21, 2021, valid from January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree;

Article Third, section I, subsection a), of the Agreement whereby various powers are delegated to the Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, valid from July 23, 2016, in accordance with the provisions of the First Transitory Article of said Agreement; as well as in Articles 33, last paragraph, 63 of the Federal Fiscal Code in force and 69-B, first, third and fourth paragraphs of the Federal Fiscal Code valid until July 24, 2018, in relation to the Second Transitory Article of the "DECREE reforming Article 69-B of the Federal Fiscal Code", published in the Official Gazette of the Federation on June 25, 2018 and Twenty-Fourth Transitory Article, section II) of the Miscellaneous Tax Resolution for 2023, published in the Official Gazette of the Federation on December 27, 2022, communicates the following:

Derived from the exercise of the powers and faculties indicated in Article 69-B, first and second paragraphs of the Federal Fiscal Code valid until July 24, 2018, the tax authorities cited in Annex 1 which is an integral part of this letter, detected that the taxpayers indicated in said Annex 1 issued fiscal vouchers without having the assets, personnel, infrastructure or material capacity to provide the services or produce, market or deliver the goods covered by such vouchers.

Once such situation was detected, the aforementioned tax authorities, in order to comply with Article 69-B, second paragraph of the Federal Fiscal Code valid until July 24, 2018, as well as numeral 69 of the Regulations of said Code, issued a letter of individual presumption to each of the taxpayers mentioned in said Annex 1, and in said letter the reasons and grounds were indicated for which the taxpayers were located in the hypothesis referred to in the first paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018.

Now, the individual letters indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, Section A, of this letter, which is an integral part thereof.

On the other hand, the global list of presumption was notified on the Internet page of the Tax Administration Service and through publication in the Official Gazette of the Federation (DOF) in the terms specified in Annex 1, Sections B and C, of this letter, which is an integral part thereof, the foregoing in accordance with the prelation established in Article 69, first paragraph of the Regulations of the Federal Fiscal Code in force, in relation to Article 135 of the Federal Fiscal Code.

Attending to the provisions of the second paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018, in the letters of individual presumption the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the notifications previously made, so that they could make statements and provide the evidence they considered pertinent to rebut the facts made known through the aforementioned letters, warned that if upon expiration of the granted period they did not provide the documentation and information and/or that which they exhibited, once valued, did not rebut the facts indicated in the letters of merit, proceedings would be carried out by said authorities, in terms of the third paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018, first to notify them of the definitive individual resolution, as well as the publication of their names, denominations or corporate names in the list of taxpayers who did not rebut the facts made known and therefore, would be definitively in the situation referred to in the first paragraph of said Article 69-B of the Federal Fiscal Code valid until July 24, 2018.

Once the period indicated in the previous paragraph had elapsed, and by virtue of the fact that the taxpayers during the period established in the second paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018, did not appear before the corresponding tax authority despite being duly notified and, therefore, did not present any documentation tending to rebut the facts made known through the aforementioned individual letters, the warning was made effective and therefore the tax authorities proceeded to issue the definitive individual resolutions in which it was determined that by not having appeared before the authority they did not rebut the facts imputed to them, and, therefore, that the hypothesis provided for in the first paragraph of this Article 69-B of the Federal Fiscal Code valid until July 24, 2018 is definitively updated, this for the reasons exposed in said definitive resolutions.

It should be noted that the definitive resolutions indicated in the previous paragraph were duly notified in the terms indicated in the paragraphs preceding each of the taxpayers indicated in Annex 1, Section D of this letter.

For the foregoing and, taking into account that the third paragraph of Article 69-B of the Federal Fiscal Code, valid until July 24, 2018 states that in no case will the list be published before thirty business days after the notification of the resolution and that, to date said period has elapsed since the notification of the resolution and, furthermore, the aforementioned authorities have not been notified of any resolution or judgment granted in favor of those taxpayers that orders the suspension or declares the nullity or revocation of the procedure provided for in Article 69-B of the Federal Fiscal Code, valid until July 24, 2018 that has been initiated against them; therefore, with the purpose of giving full compliance to the Third Resolution contained in the aforementioned definitive resolutions, this Central Administration of Strategic Oversight attached to the General Administration of Federal Tax Audit of the Tax Administration Service, in support of the tax authorities indicated in Annex 1 of the present, proceeds to add the names, denominations or corporate names of the taxpayers indicated in Annex 1 of this letter, in the list of taxpayers who did not rebut the facts that were imputed to them and therefore, are definitively in the situation referred to in the first paragraph of said Article 69-B of the Federal Fiscal Code valid until July 24, 2018, for the reasons and grounds indicated in the definitive resolutions notified to each of them, list that will be published on the internet page of the Tax Administration Service ( www.sat.gob.mx ) as well as in the Official Gazette of the Federation, in order to consider, with general effects, that the fiscal vouchers issued by said taxpayers do not produce nor produced any tax effect, as declared by the fourth paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018; the foregoing, since it is in the public interest that the invoicing of non-existent operations be stopped, as well as that society knows who are those taxpayers that carry out this type of operations.

Sincerely,

Mexico City, September 15, 2023. - In substitution for the absence of the Central Administrator of Strategic Oversight, of the Coordinator of Strategic Oversight and of the Administrators of Strategic Oversight "1", "2", "3", "4", "5" and "6"

based on Articles 4, fourth paragraph, and 22, last paragraph, numeral 5 subsection h), of the Internal Regulations of the Tax Administration Service in force,

Signature:

Strategic Oversight Administrator "7", L.C. Susana Herrera Maldonado.- Initials.

Annex 1 of letter number 500-05-2023-21261 dated September 15, 2023, corresponding to taxpayers who did NOT provide arguments or evidence to rebut the reason for which they were notified the letter of presumption, reason for which, the situation referred to in the first paragraph of Article 69-B of the Federal Fiscal Code was DEFINITIVELY updated.

Section A.- Notification of the LETTER OF PRESUMPTION according to the first and second paragraphs of Article 69-B of the Federal Fiscal Code, in relation to Article 69 of its Regulations.

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of individual letter of presumption	Issuing Authority of the individual letter of presumption	Notification Method to the Taxpayer: Official Boards of the Authority		Notification Method to the Taxpayer: Personal Notification		Notification Method to the Taxpayer: Notification via Tax Mailbox
				Date of fixation on the Official Boards of the Tax Authority	Date on which the notification took effect	Date of notification	Date on which the notification took effect	Date of notification	Date on which the notification took effect
1	VID140814UA3	VIDADEL, S.C. // In compliance with the judgment dated May 18, 2021, issued by the First Section of the Superior Chamber, of the Federal Court of Administrative Justice, in the Nullity Trial 14551/18-17-09-4/606/ 19-S1-03-04.	500-73-07-15-02-2023-4860 dated May 08, 2023	Decentralized Administration of Federal Tax Audit of Federal District "3"	10 de mayo de 2023	26 de mayo de 2023

Section B.- Notification on the Internet page of the Tax Administration Service

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of global letter of presumption	Issuing Authority of the global letter of presumption	Date of notification on the internet page of the Tax Administration Service	Date on which the notification took effect
1	VID140814UA3	VIDADEL, S.C.	500-05-2023-15469 dated June 02, 2023	Central Administration of Strategic Oversight	02 de junio de 2023

Section C.- Notification in the Official Gazette of the Federation.

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of global letter of presumption	Issuing Authority of the global letter of presumption	Date of notification in the Official Gazette of the Federation	Date on which the notification took effect
1	VID140814UA3	VIDADEL, S.C.	500-05-2023-15469 dated June 02, 2023	Central Administration of Strategic Oversight	29 de junio de 2023

Section D.- Notification of the letter of DEFINITIVE RESOLUTION according to the third paragraph of Article 69-B of the Federal Fiscal Code.

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution	Issuing Authority of the definitive resolution	Notification Method to the Taxpayer: Official Boards of the Authority		Notification Method to the Taxpayer: Personal Notification		Notification Method to the Taxpayer: Notification via Tax Mailbox
				Date of fixation on the Official Boards of the Tax Authority	Date on which the notification took effect	Date of notification	Date on which the notification took effect	Date of notification	Date on which the notification took effect
1	VID140814UA3	VIDADEL, S.C.	500-73-07-15-02-2023-6402 dated June 29, 2023	Decentralized Administration of Federal Tax Audit of Federal District "3"	29 de junio de 2023	31 de julio de 2023

Section E.- Additional data of the taxpayers.

RFC	Name, denomination or corporate name of the Taxpayer	Tax Domicile	Preponderant Activity	Reason for the Procedure
1	VID140814UA3	VIDADEL, S.C.	Cuauhtémoc, Mexico City	Accounting and auditing services.

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