Notice 500-05-00-00-00-2026-16084 communicating the definitive global list under Article 69-B, third paragraph of the Federal Tax Code effective until July 24, 2018

DOF: 03/07/2026

OFFICE 500-05-00-00-00-2026-16084 communicating the definitive global list under Article 69-B, third paragraph of the Federal Tax Code effective until July 24, 2018

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Fiscal Control.

OFFICE: 500-05-00-00-00-2026-16084

Subject:

Communicating the definitive global list under Article 69-B, third paragraph of the Federal Tax Code effective until July 24, 2018.

The Central Administration of Strategic Fiscal Control, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on the provisions of Article 16, first paragraph, of the Political Constitution of the United Mexican States; Articles 1, 7, fractions VII, XII and XVIII, and 8, fraction III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, amended by Decree published in the same Official Gazette on June 12, 2003; Articles 1, 2, first paragraph, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to Article 22, first paragraph, 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 amended by Decree amending and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service, and by which the Internal Regulations of the National Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, effective from January 1, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement by which 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 Articles 33, last paragraph, 63 of the Federal Tax Code in force and 69-B, first, third and fourth paragraphs of the Federal Tax Code effective until July 24, 2018, in relation to the Second Transitory Article of the "DECREE amending Article 69-B of the Federal Tax Code", published in the Official Gazette of the Federation on June 25, 2018 and Transitory Article Twenty-Fourth, fraction II) of the Fiscal Miscellany for 2026, published in the Official Gazette of the Federation on December 28, 2025, communicates the following:

As a result of the exercise of the powers and authorities indicated in Article 69-B, first and second paragraphs of the Federal Tax Code effective until July 24, 2018, the tax authorities cited in Annex 1, which is an integral part of this office, detected that the taxpayers indicated in said Annex 1 issued fiscal receipts without having the assets, personnel, infrastructure or material capacity to provide the services or produce, commercialize or deliver the goods covered by such receipts.

Having detected such a situation, the tax authority, in order to comply with Article 69-B, second paragraph of the Federal Tax Code effective until July 24, 2018, as well as numeral 69 of the Regulations of said Code, issued an individual presumption office to each of the taxpayers mentioned in said Annex 1, and in said office the reasons and grounds were indicated by which the taxpayers were located in the hypothesis mentioned in the first paragraph of Article 69-B of the Federal Tax Code effective until July 24, 2018.

Now, the individual offices indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, section A, of this office, which is an integral part of it.

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 office, which is an integral part of it, the above in accordance with the precedence established in Article 69, first paragraph of the Regulations of the Federal Tax Code in force, in relation to Article 135 of the Federal Tax Code.

Attending to the provisions of the second paragraph of Article 69-B of the Federal Tax Code effective until July 24, 2018, in the individual presumption offices, the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the aforementioned notifications, to make the statements and provide the evidence they considered pertinent to rebut the facts made known through the cited offices, warned that if after the granted period they did not provide the documentation and information and/or that exhibited, once valued, did not rebut the facts indicated in the offices in question, it would proceed by said authorities, in terms of the third paragraph of Article 69-B of the Federal Tax Code effective until July 24, 2018, first to notify them 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, they would be in a definitive situation referred to in the first paragraph of said Article 69-B of the Federal Tax Code effective until July 24, 2018.

Once the period indicated in the preceding paragraph has elapsed, and in view of the fact that those taxpayers during the period established in the second paragraph of Article 69-B of the Federal Tax Code effective until July 24, 2018, did not appear before the corresponding tax authority, despite being duly notified, and therefore did not present any documentation aimed at rebutting the facts made known through the cited individual offices, the warning became effective, and the tax authorities proceeded to issue the definitive individual resolutions in which it was determined that by not appearing before the authority they did not rebut the facts imputed to them, and therefore, the hypothesis provided for in the first paragraph of this Article 69-B of the Federal Tax Code effective until July 24, 2018 is definitively updated, for the reasons exposed in said definitive resolutions.

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

For the above and, taking into account that the third paragraph of Article 69-B of the Federal Tax Code, effective until July 24, 2018, states that under no circumstances will the list be published before the thirty business days following the notification of the resolution and that, to date, said period has elapsed since the notification of the resolution and, in addition, 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 Tax Code, effective until July 24, 2018, which has been initiated against them; therefore, in order to fully comply with the Third Resolutive contained in said definitive resolutions, this Central Administration of Strategic Fiscal Control attached to the General Administration of Federal Fiscal 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 office, in the list of taxpayers who did not rebut the facts imputed to them and therefore, are in a definitive situation referred to in the first paragraph of said Article 69-B of the Federal Tax Code effective 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 receipts issued by said taxpayers do not produce nor did they produce any fiscal effect, as declared by the fifth paragraph of Article 69-B of the Federal Tax Code effective until July 24, 2018; the above, since it is in the public interest to stop the billing of non-existent operations, as well as for society to know who are those taxpayers who carry out this type of operations.

Sincerely.

Mexico City, May 15, 2026.- Central Administrator of Strategic Fiscal Control, L.C. Rubén Martín López Rodríguez.- Rubric.

Annex 1 of office number 500-05-00-00-00-2026-16084 dated May 15, 2026, corresponding to taxpayers who DID NOT provide arguments or evidence to rebut the reason for which they were notified of the presumption office, definitively updating the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code.

Section A.- Notification of the PRESUMPTION OFFICE in accordance with the first and second paragraphs of Article 69-B of the Federal Tax 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 office

Issuing authority of the individual presumption office

Means of notification to the taxpayer

Authority's public notice

Personal notification

Notification by
Tax Box

Date of posting on the authority's public notice

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

CAR160229F29

CARYRA, S. DE R.L. DE C.V. // In compliance with the sentence of date August 13, 2024, issued by the First Regional Chamber of the Northwest I of the Federal Administrative Justice Tribunal, within the Nullity Trial number 3524/22-01-01- 9

500-10-00-06-01-
2017-47367 of date October 25, 2017

Administration
Concentrated Audit
Fiscal of
Baja California "2"

July 14 of 2025

August 13 of 2025

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 office

Issuing authority of the global presumption office

Date of notification on the Internet page of the Tax Administration Service

Date on which the notification took effect

1

CAR160229F29

CARYRA, S. DE R.L.
DE C.V.

500-05-2025-35855 of date October 22, 2025

Central Administration of
Strategic Fiscal Control

October 22, 2025

October 23, 2025

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 office

Issuing authority of the global presumption office

Date of notification in the Official Gazette of the Federation

Date on which the notification took effect

1

CAR160229F29

CARYRA,
S. DE R.L.
DE C.V.

500-05-2025-35855 of date October 22, 2025

Central Administration of
Strategic Fiscal Control

December 12 of 2025

December 15 of 2025

Section D.- Notification of the definitive RESOLUTION office in accordance with the third paragraph of Article 69-B of the Federal Tax Code.

R.F.C.

Name, denomination or corporate name of the Taxpayer

Number and date of definitive resolution

Issuing authority of the definitive resolution

Means of notification to the taxpayer

Authority's public notice

Personal notification

Notification by
Tax Box

Date of posting on the authority's public notice

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

CAR160229F29

CARYRA, S. DE R.L.
DE C.V.

500-10-00-06-02-
2026-5991 of date February 09 of 2026

Administration
Concentrated Audit
Fiscal of Baja
California "2"

February 09 of
2026

February 25 of 2026

Section E.- Additional data of the taxpayers.

R.F.C.

Name, denomination or corporate name of the Taxpayer

Fiscal Address

Predominant
Activity

Reason for the Procedure

1

CAR160229F29

CARYRA, S. DE R.L. DE
C.V.

TIJUANA, BAJA
CALIFORNIA

CONSULTING SERVICES IN
ADMINISTRATION

LACK OF ASSETS, LACK OF
PERSONNEL, LACK OF
INFRASTRUCTURE, NO MATERIAL

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