Notice 500-05-2023-21544 Communicating the Definitive Global List Under Article 69-B of the Federal Tax Code — SHCP — MX

DOF: 01/12/2023

OFFICE 500-05-2023-21544 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 says: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Fiscalization.

Office 500-05-2023-21544

Subject:

Communicating definitive global list under
Article 69-B, fourth paragraph
of the Federal Tax Code.

The Central Administration of Strategic Fiscalization, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in 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 of the Federation 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 paragraphs, 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 what is established in the first paragraph of the First Transitory Article of said Regulations and reformed by Decree by which various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service are reformed and added, and by which the Internal Regulations of the National Customs Agency of Mexico are issued, published in the same official organ on December 21, 2021, effective from January 1, 2022, in accordance with what is established in 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 what is established in 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 faculties 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 aforementioned tax authorities, 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 presumption list 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 what is established by 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 disprove the facts made known 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 valued, did not disprove the facts indicated in the notices of merit, 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 trade names in the list of taxpayers who did not disprove the facts made known and therefore, would be in definitive form in the 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 the taxpayers during the period established in the second paragraph of Article 69-B of the Federal Tax Code, did not appear before the corresponding tax authority despite being duly notified and, therefore, did not present any documentation tending to disprove the facts made known through the aforementioned individual notices, the warning became 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 disprove the facts imputed to them, and, therefore, that the hypothesis provided for in the first paragraph of this Article 69-B of the Federal Tax Code is definitively updated, 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 office.

For the above 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, that has been initiated against them; therefore, with the purpose of fully complying with Resolutive Third contained in said definitive resolutions, this Central Administration of Strategic Fiscalization 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 trade names of the taxpayers indicated in Annex 1 of this office, in the list of taxpayers who did not disprove the facts imputed to them and therefore, are in definitive form in the 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, 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, to effect, with general effects, that the fiscal receipts issued by said taxpayers do not produce nor produced any fiscal 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 are those taxpayers who carry out this type of operations.

Respectfully

Mexico City, October 17, 2023. - In substitution for the absence of the Central Administrator of Strategic Fiscalization, of the Coordinator of Strategic Fiscalization and of the Administrators of Strategic Fiscalization "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 Fiscalization Administrator "7", L.C. Susana Herrera Maldonado.- Rubric.

Annex 1 of office number 500-05-2023-21544 dated October 17, 2023, corresponding to taxpayers who DID NOT provide arguments or evidence to disprove the reason for which they were notified of the presumption office, 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 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 trade name of the Taxpayer	Number and date of individual presumption office	Issuing Authority of the individual presumption office	Notification means to the taxpayer
				Authority's Estrados		Personal Notification		Tax Box Notification
				Date of fixation in the Estrados of the Fiscal Authority	Date on which notification took effect	Date of notification	Date on which notification took effect	Date of notification	Date on which notification took effect
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	500-51-00-01-01-2023-12873 of date March 09, 2023	Administration Disaggregated of Fiscal Audit of Sinaloa "1"	09 de marzo de 2023	10 de marzo de 2023
2	CZI031211E97	CORPORATIVO ZIMBA, S.A. DE C.V. // In compliance with the sentence of date April 01, 2022, dictated by the Regional Chamber of Morelos of the Federal Tribunal of Administrative Justice, within the Contentious Trial number 611/20-24-01-4	500-74-06-03-01-2022-11953 of date September 14, 2022	Administration Disaggregated of Fiscal Audit of Federal District "4"	19 de septiembre de 2022	20 de septiembre de 2022

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

R.F.C.	Name, denomination or trade 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 notification took effect
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	500-05-2023-4297 of date April 03, 2023	Central Administration of Strategic Fiscalization	03 de abril de 2023	04 de abril de 2023
2	CZI031211E97	CORPORATIVO ZIMBA, S.A. DE C.V.	500-05-2023-4394 of date May 09, 2023	Central Administration of Strategic Fiscalization	09 de mayo de 2023	10 de mayo de 2023

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

R.F.C.	Name, denomination or trade 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 notification took effect
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	500-05-2023-4297 of date April 03, 2023	Central Administration of Strategic Fiscalization	09 de mayo de 2023	10 de mayo de 2023
2	CZI031211E97	CORPORATIVO ZIMBA, S.A. DE C.V.	500-05-2023-4394 of date May 09, 2023	Central Administration of Strategic Fiscalization	05 de junio de 2023	06 de junio de 2023

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 trade name of the Taxpayer	Number and date of definitive resolution	Issuing Authority of the definitive resolution	Notification means to the taxpayer
				Authority's Estrados		Personal Notification		Tax Box Notification
				Date of fixation in the Estrados of the Fiscal Authority	Date on which notification took effect	Date of notification	Date on which notification took effect	Date of notification	Date on which notification took effect
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	500-51-00-01-01-2023-34316 of date June 26, 2023	Administration Disaggregated of Fiscal Audit of Sinaloa "1"	30 de junio de 2023	03 de julio de 2023
2	CZI031211E97	CORPORATIVO ZIMBA, S.A. DE C.V.	500-74-06-04-01-2023-5704 of date July 14, 2023	Administration Disaggregated of Fiscal Audit of Federal District "4"	03 de agosto de 2023	04 de agosto de 2023

Section E.- Additional data of the taxpayers.

R.F.C.	Name, denomination or trade name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for the Procedure
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	Culiacán, Sinaloa	Construction of single-family housing	Absence of assets, Absence of Personnel, Without material capacity
2	CZI031211E97	CORPORATIVO ZIMBA, S.A. DE C.V.	Jiutepec, Morelos.	Other Autotransport for hire of general cargo	Absence of assets, Absence of personnel

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