Notice 500-05-2022-29379 communicating the definitive global list under Article 69-B, fourth paragraph, of the Federal Tax Code

DOF: 12/01/2023

OFFICE 500-05-2022-29379 communicating the definitive global list under Article 69-B, fourth paragraph, of the Federal Tax Code

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 Audit.

Office: 500-05-2022-29379

Subject:

Communicating the definitive global list under

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

Code.

The Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal 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, fractions VII, XII and XVIII and 8, fraction 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 on June 12, 2003; 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, in effect 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 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, in effect 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, in effect 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, first, fourth and fifth paragraphs, of the Federal Tax Code, notifies 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, 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, as well as numeral 69 of the Regulations of said Code, issued an individual presumption notice to each of the taxpayers mentioned in said Annex 1, and in said notice, 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 Tax Code.

Now, the individual notices 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, in the individual presumption notices, 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 disclosed through the aforementioned notices, warned that if, after the granted period, they did not provide the documentation and information and/or what they exhibited, once evaluated, did not rebut the facts indicated in the notices in question, it would proceed by said authorities in terms of the fourth paragraph of Article 69-B of the Federal Tax Code, first to notify them the definitive individual resolution, as well as to publish their names, denominations, or corporate names in the list of taxpayers who did not rebut the facts disclosed and therefore, would be in a definitive situation referred to in the first paragraph of said Article 69-B of the Federal Tax Code.

Once the period indicated in the previous 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, in exercise of the right provided for in said legal provision, presented, through the means indicated in the individual resolutions themselves, various information, documentation, and arguments in order to rebut the facts disclosed in the individual notices indicated above, and said authorities proceeded to the admission and valuation of the same.

As a result of the valuation mentioned in the preceding paragraph, and in view of the fact that with the arguments manifested and evidence provided by those taxpayers, the aforementioned authorities considered that those taxpayers did not rebut the facts imputed to them in the individual presumption notices already indicated, the same resolved what was appropriate 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 each of the taxpayers indicated in Annex 1, section D, of this office.

For the above stated and, taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code 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 aforementioned 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, which has been initiated against them; therefore, in order to fully comply with Resolutive Third contained in said definitive resolutions, this Central Administration of Strategic Audit, 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 this, 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, for the reasons and grounds indicated in the definitive resolutions notified to each of them, a 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 did not produce nor produced any tax effect whatsoever, as declared by the fifth paragraph of Article 69-B of the Federal Tax Code; the above, since it is of public interest to stop the billing of non-existent operations, as well as for society to know who those taxpayers are who carry out this type of operations.

Respectfully,

Mexico City, December 14, 2022. - Central Administrator of Strategic Audit, C.P. José Alfredo Pérez Astorga. - Signature.

Annex 1 of office number 500-05-2022-29379 of date December 14, 2022 corresponding to taxpayers who, YES provided arguments and/or evidence, but DID NOT rebut the reason for which they were notified of the presumption notice, reason for which the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code was DEFINITIVELY updated.

Section A.- Notification of the PRESUMPTION NOTICE 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 office of presumption

Issuing authority of the individual office of presumption

Means of notification to the taxpayer

Authority's public notice board

Personal notification

Notification via Tax Box

Date of fixing on the Authority's public notice board

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

AMM1812217N7

ARQUITECTURAS DEL

MUNDO MODERNO

MUT, S.A. DE C.V.

500-05-2021-5308

of date March 04

2021

Central Administration

of Strategic

Audit

March 12

2021

March 16, 2021

2

CTU101220GQ3

CONSTRUCTORA

TUNAPA, S.A. DE C.V.

500-54-00-04-01-

2018-3434 of

date October 18

2018

Decentralized Administration

of Fiscal Audit of

Sonora "1"

November 15

2018

November 16

2018

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 office

of presumption

Issuing authority

of the global office

of presumption

Date of

notification on the

internet page

of the Service of

Tax Administration

Date on which

the notification

took effect

1

AMM1812217N7

ARQUITECTURAS DEL

MUNDO MODERNO MUT,

S.A. DE C.V.

500-05-2021-

15394 of date

July 1

2021

Central Administration

of Strategic

Audit

July 1, 2021

July 2, 2021

2

CTU101220GQ3

CONSTRUCTORA

TUNAPA, S.A. DE C.V.

500-05-2019-

2519 of date January 9

2019

Central Administration

of Strategic

Audit

January 9

2019

January 10, 2019

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 office

global of

presumption

Issuing authority

of the global office

of presumption

Date of

notification in

the Official Gazette

of the Federation

Date on which

the notification

took effect

1

AMM1812217N7

ARQUITECTURAS DEL

MUNDO MODERNO MUT,

S.A. DE C.V.

500-05-2021-

15394 of date

July 1

2021

Central Administration

of Strategic

Audit

September 13

2021

September 14, 2021

2

CTU101220GQ3

CONSTRUCTORA

TUNAPA, S.A. DE C.V.

500-05-2019-

2519 of date January 9

2019

Central Administration

of Strategic

Audit

February 1

2019

February 5

2019

Section D.- Notification of the OFFICE OF DEFINITIVE RESOLUTION in accordance with the fourth 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 board

Personal notification

Notification via Tax Box

Date of fixing

on the public notice

board of the Fiscal

Authority

Date on which

the notification

took effect

Date of

notification

Date on

which it took

effect the

notification

Date of

notification

Date on which

the notification

took effect

1

AMM1812217N7

ARQUITECTURAS DEL

MUNDO MODERNO

MUT, S.A. DE C.V. // In

compliance with what

was resolved in the Revocation

Appeal

RRL2022001382

dictated by the

Decentralized Legal Administration

of Oaxaca " 1 "

500-05-2022-

20236 of date September 21

2022

Central Administration

of Strategic

Audit

September 29

2022

September 30

2022

2

CTU101220GQ3

CONSTRUCTORA

TUNAPA, S.A. DE C.V. /

/ In compliance with what

was resolved in the Revocation

Appeals

RRL2019005213 and its

accumulated

RRL2019002514

dictated by the

Decentralized Legal Administration

of Sonora " 1 "

500-54-00-02-01-

2019-3363 of

date December 19

2019

Decentralized Administration

of Fiscal Audit of

Sonora "1"

January 10

2020

January 13, 2020

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

AMM1812217N7

ARQUITECTURAS DEL

MUNDO MODERNO MUT,

S.A. DE C.V.

Oaxaca, Santa Cruz

Xoxocotlán

Construction of Urbanization Works

Absence of assets, Absence

of Personnel

2

CTU101220GQ3

CONSTRUCTORA

TUNAPA, S.A. DE C.V.

Sonora, Hermosillo

Construction of commercial, institutional and

service buildings

Absence of assets, Absence

of Personnel

---

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