Letter 500-05-2023-4135 whereby the definitive global list is communicated in terms of Article 69-B, fourth paragraph of the Federal Fiscal Code

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DOF: 23/03/2023

LETTER 500-05-2023-4135 whereby the definitive global list is communicated in terms of Article 69-B, fourth paragraph of the Federal Fiscal Code

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

Letter: 500-05-2023-4135.

Subject:

The definitive global list is communicated in terms

of Article 69-B, fourth paragraph of the Federal Fiscal

Code.

The Central Administration of Strategic Enforcement, 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, paragraphs first, section B, fraction III, subsection e), and second, 5, paragraph first, 13, fraction VI, 23, section E, fraction I, in relation to Article 22 paragraphs first, fraction 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, effective from November 22, 2015, in accordance with the provisions of the first paragraph 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 Finance 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, effective from January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Article Third, fraction 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, effective 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, and 69-B paragraphs first, fourth and fifth of the Federal Fiscal Code, notifies the following:

Derived from the exercise of the powers and faculties indicated in Article 69-B, paragraphs first and second of the Federal Fiscal Code, 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 tax receipts without having the assets, personnel, infrastructure or material capacity to provide the services or produce, market or deliver the goods covered by such receipts.

Once such situation was detected, the tax authority, in order to comply with Article 69-B, paragraph second, of the Federal Fiscal Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption letter 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.

Now then, 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, Section B and C, of this letter, which is an integral part thereof, the foregoing in accordance with the precedence 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, in the individual presumption letters the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the notifications previously made, so that they made statements and provided the evidence they considered pertinent to rebut the facts made known through said 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 in question, proceedings would be carried out by said authorities in terms of the fourth paragraph of Article 69-B of the Federal Fiscal Code, 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.

Once the period indicated in the preceding paragraph had elapsed, and by virtue that those taxpayers during the period established in the second paragraph of Article 69-B of the Federal Fiscal Code, in exercise of the right provided for in said legal precept, presented, through the means indicated in the own individual resolutions, diverse information, documentation and arguments in order to rebut the facts made known in the individual letters indicated above, and said authorities proceeded to the admission and valuation of the same.

Derived from the valuation mentioned in the preceding paragraph, and by virtue that with the arguments manifested and evidence provided by those taxpayers the referred authorities considered that those taxpayers did not rebut the facts that were imputed to them in the individual presumption letters already indicated, the same resolved the conducive and proceeded to the issuance of the definitive resolutions in which the reasons, motives and grounds were indicated for why they did not rebut said facts; resolutions that were duly notified in the terms indicated in the paragraphs preceding to each of the taxpayers indicated in Annex 1, Section D, of this letter.

For the foregoing and, taking into account that the fourth paragraph of Article 69-B of the Federal Fiscal Code, indicates 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 cited authorities have not been notified of any resolution or sentence 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, that has been initiated against them; therefore, with the purpose of giving full compliance to the Third Resolution contained in said definitive resolutions, this Central Administration of Strategic Enforcement, 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, 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 tax receipts issued by said taxpayers do not produce nor produced any tax effect whatsoever, as declared by the fifth paragraph of Article 69-B of the Federal Fiscal Code; the foregoing, since it is of public interest that the invoicing of non-existent operations be stopped, as well as that society knows who those taxpayers are that carry out this type of operations.

Sincerely

Mexico City, on February 27, 2023.- Central Administrator of Strategic Enforcement,

C.P.

José Alfredo Pérez Astorga .- Signature.

Annex 1 of letter number 500-05-2023-4135

dated February 27, 2023 corresponding to

taxpayers who, DID provide arguments and/or evidence, but DID NOT rebut the reason for which they

were notified the presumption letter, reason for which the situation referred to

in the first paragraph of Article 69-B of the Federal Fiscal Code was updated DEFINITIVELY.

Section A.- Notification of the PRESUMPTION LETTER according to paragraphs first and second

of Article 69-B of the Federal Fiscal Code, in relation to Article 69 of its Regulations.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of individual presumption letter	Issuing authority of the individual presumption letter	Notification method to the taxpayer			Date of fixation on the 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
				Boards of the authority	Personal Notification	Notification by Tax Mailbox
1	LSN090528MQ5	LOGIN SOLUCIONES DE NEGOCIOS, S.C.	500-62-00-03-00-2021-01482 dated May 20, 2021	Decentralized Administration of Federal Tax Audit of Tamaulipas "5"	May 26, 2021	May 27, 2021

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

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of global presumption letter	Issuing authority of the global presumption letter	Date of notification on the Internet page of the Tax Administration Service	Date on which the notification took effect
1	LSN090528MQ5	LOGIN SOLUCIONES DE NEGOCIOS, S.C.	500-05-2021-26189 dated November 03, 2021	Central Administration of Strategic Enforcement	November 3, 2021

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

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of global presumption letter	Issuing authority of the global presumption letter	Date of notification in the Official Gazette of the Federation	Date on which the notification took effect
1	LSN090528MQ5	LOGIN SOLUCIONES DE NEGOCIOS, S.C.	500-05-2021-26189 dated November 03, 2021	Central Administration of Strategic Enforcement	December 15, 2021

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

R.F.C.	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			Date of fixation on the 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
				Boards of the authority	Personal Notification	Notification by Tax Mailbox
1	LSN090528MQ5	LOGIN SOLUCIONES DE NEGOCIOS, S.C.	500-62-00-03-00-2022-00287 dated April 01, 2022	Decentralized Administration of Federal Tax Audit of Tamaulipas "5"	April 6, 2022	April 7, 2022

Section E.- Additional data of the taxpayers.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Tax Domicile	Preponderant Activity	Reason for Procedure
1	LSN090528MQ5	LOGIN SOLUCIONES DE NEGOCIOS, S.C.	TORREON, COAHUILA DE ZARAGOZA	PROFESSIONAL CONSULTING SERVICES

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