Regulatory Alerts2024-02-01 | DOF 5715770Added
Notice 500-05-2023-26097 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code
The Tax Administration Service notifies 21 taxpayers that they are presumed under Article 69-B of the Federal Tax Code for issuing fiscal receipts without possessing the necessary assets, personnel, infrastructure, or material capacity to support the underlying transactions. These taxpayers are granted a 15-business-day deadline to submit evidence and documentation to the issuing authorities to disprove the presumption. Failure to provide sufficient proof or to disprove the facts will result in the publication of their names in a public list of taxpayers definitively found to be engaged in issuing receipts for nonexistent operations.
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DOF: 01/02/2024
OFFICE 500-05-2023-26097 through which the global list of taxpayers presumed to be in the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated.
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 Audit.
Office: 500-05-2023-26097
Subject:
The global list of taxpayers presumed to be in the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated.
The Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in 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 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; 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, in force 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, in force 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, in force 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 and second 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 the aforementioned 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.
As a consequence of the above, the aforementioned authorities placed the taxpayers in the circumstance of presumption provided for in the first paragraph of Article 69-B of the Federal Tax Code, for which reason they notified each of them the individual presumption office, in which the particular facts for which the aforementioned presumption was considered appropriate were detailed.
For this reason, and in support of the authorities issuing the aforementioned presumption offices, based on the second paragraph of Article 69-B of the Federal Tax Code, it is informed to the taxpayers mentioned in the aforementioned Annex 1 of this office that they are in the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code. This is made known to them so that they can manifest before the tax authority that notified them of the individual office what is convenient for their rights and provide, before said authorities, the documentation and information they consider pertinent to disprove the facts that led the authority to notify them.
Therefore, it is indicated that in accordance with what is established by Article 69-B, second paragraph, of the Federal Tax Code, each of the taxpayers mentioned in the aforementioned Annex 1 of this office will have a period of 15 business days, counted from when the last of the notifications takes effect, according to the precedence established in Article 69, first paragraph of the Regulations of the Federal Tax Code, in correlation with Article 135 of the Federal Tax Code, in order to present directly before the offices of the authorities issuing the individual office indicated in Annex 1 of this office, a free written document in original and two copies, signed by the taxpayer or their legal representative in accordance with Article 19 of said Code, through which they manifest what is convenient for their rights, attaching to said written document the documentation and information they consider pertinent to disprove the facts detailed in the aforementioned individual office.
The documentation and information presented through the aforementioned written document must comply with the requirements established in Articles 18, 18-A, and 19 of the Federal Tax Code.
Likewise, they are warned that if the granted period expires without providing the respective evidence, documentation, and information; or, in case of providing them, once admitted and evaluated, the facts indicated in the individual office mentioned in the third paragraph of this office are not disproven, proceedings will be carried out in accordance with what is provided in the fourth paragraph of Article 69-B of the Federal Tax Code, in which case the resolution will be notified and the name, denomination, or corporate name will be published in the list of taxpayers who have not disproven the facts imputed to them and, therefore, are definitively in the situation referred to in the first paragraph of Article 69-B, a list that for this purpose will be disseminated on the website of the Tax Administration Service, and published in the Official Gazette of the Federation; this is so, since it is in the public interest to stop the billing of nonexistent operations and for society to know who those taxpayers are who carry out this type of operation.
Sincerely
Mexico City, November 10, 2023.- In substitution for the absence of the Central Administrator of Strategic Audit, from the Coordinator of Strategic Audit, of the Strategic Audit Administrator "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, signs: L.C. Susana Herrera Maldonado, Strategic Audit Administrator "7".- Rubric.
Subject:
Annex 1 of office number 500-05-2023-26097 dated November 10, 2023, issued by L.C. Susana Herrera Maldonado in her capacity as Strategic Audit Administrator "7", in substitution for the absence of the Central Administrator of Strategic Audit, of the General Administration of Federal Fiscal Audit, in which, in compliance with what is established in Article 69-B, second paragraph, of the Federal Tax Code, the taxpayers mentioned in this annex are notified that they are in the circumstance of presumption provided for in the first paragraph of said Article 69-B of the Federal Tax Code.
Below, in the following table, the taxpayers referred to in office number 500-05-2023-26097 dated November 10, 2023, are listed, indicating the date on which the individual presumption office was notified.
| 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 | Notification to the taxpayer |
|---|---|---|---|---|
| By Posting on Authority's Notice Board | ||||
| Date of Posting | ||||
| Personal Notification | ||||
| Date of Notification | ||||
| Notification via Tax Mailbox | ||||
| Date of Notification | ||||
| 1 | APM180307MB6 | AG PACKLINE DE MÉXICO, S.A. DE C.V. | 500-05-2023-21460 dated October 25, 2023 | Central Administration of Strategic Audit |
| 2 | CAF071115BD7 | COMERCIALIZADORA AFIRO, S.A. DE C.V. | 500-05-2023-21356 dated September 28, 2023 | Central Administration of Strategic Audit |
| 3 | CET1709214AA | COMERCIALIZADORA ETILE, S.A. DE C.V. | 500-05-2023-26024 dated October 27, 2023 | Central Administration of Strategic Audit |
| 4 | CTI180518D81 | COMERCIALIZADORA TINOCO, S.A. DE C.V. | 500-05-2023-26019 dated October 27, 2023 | Central Administration of Strategic Audit |
| 5 | CTO161027SL5 | COMERCIALIZADORA TOGE53, S.A. DE C.V. | 500-05-2023-21468 dated October 24, 2023 | Central Administration of Strategic Audit |
| 6 | CWO170921KE4 | COMERCIALIZADORA WORTH, S.A. DE C.V. | 500-05-2023-26018 dated October 26, 2023 | Central Administration of Strategic Audit |
| 7 | DEPB8411085N3 | DENIZ PARDO BRENDA LETICIA | 500-05-2023-26033 dated October 31, 2023 | Central Administration of Strategic Audit |
| 8 | DIP180918FN3 | DIPSTEEL, S.A. DE C.V. | 500-05-2023-26017 dated October 26, 2023 | Central Administration of Strategic Audit |
| 9 | EVE170816DH8 | EVENGANT, S.A. DE C.V. | 500-05-2023-21124 dated October 26, 2023 | Central Administration of Strategic Audit |
| 10 | FER180918U36 | FERREWAX, S.A. DE C.V. | 500-05-2023-26016 dated October 26, 2023 | Central Administration of Strategic Audit |
| 11 | HSE1610108A8 | HB SEGIND, S.A. DE C.V. | 500-05-2023-21461 dated October 25, 2023 | Central Administration of Strategic Audit |
| 12 | KIN121116KE5 | KINOEMBARQUES, S.A. DE C.V. | 500-05-2023-21358 dated September 28, 2023 | Central Administration of Strategic Audit |
| 13 | MECJ630522BC9 | MENDOZA CRUZ JULIA. | 500-05-2023-21459 dated October 25, 2023 | Central Administration of Strategic Audit |
| 14 | MPC170620259 | MAQUINARIA PESADA PARA LA CONSTRUCCION, I.P.R. S.A. DE C.V. | 500-61-00-04-00-2023-12434 dated September 25, 2023 | Disaggregated Administration of Fiscal Audit of Tamaulipas "4" |
| 15 | OCC180405GZ6 | OPCIONES EN CAPACITACION CONTINUA, S.C. | 500-05-2023-26031 dated October 30, 2023 | Central Administration of Strategic Audit |
| 16 | PIH141219JD8 | PIHECASEFCO, S.A. DE C.V. | 500-05-2023-21357 dated September 28, 2023 | Central Administration of Strategic Audit |
| 17 | PMA1805143H7 | PAPE MAX, S.A. DE C.V. | 500-05-2023-26015 dated October 26, 2023 | Central Administration of Strategic Audit |
| 18 | PME040226G40 | PUBLIDISA MEXICANA, S.A. DE C.V. | 500-05-2023-21359 dated September 28, 2023 | Central Administration of Strategic Audit |
| 19 | RMP150528N5A | RG MAYORISTAS PLATINA, S.A. DE C.V. | 500-05-2023-26032 dated October 31, 2023 | Central Administration of Strategic Audit |
| 20 | TER191111S17 | TERRAVEX, S.A. DE C.V. | 500-51-00-01-01-2023-57794 dated October 20, 2023 | Disaggregated Administration of Fiscal Audit of Sinaloa "1" |
| 21 | VME1809196Y4 | VENDIPRO MÉXICO, S.A. DE C.V. | 500-05-2023-21467 dated October 24, 2023 | Central Administration of Strategic Audit |
Additional data of the taxpayers.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Fiscal Address | Predominant Activity | Reason for Procedure |
|---|---|---|---|---|
| 1 | APM180307MB6 | AG PACKLINE DE MÉXICO, S.A. DE C.V. | Naucalpan de Juárez, State of Mexico. | Retail trade of gasoline and diesel |
| 2 | CAF071115BD7 | COMERCIALIZADORA AFIRO, S.A. DE C.V. | Tultepec, State of Mexico | Wholesale trade of metallic materials |
| 3 | CET1709214AA | COMERCIALIZADORA ETILE, S.A. DE C.V. | San Pedro de los Garza García, Nuevo León. | Packaging and labeling services |
| 4 | CTI180518D81 | COMERCIALIZADORA TINOCO, S.A. DE C.V. | San Pedro Garza García, Nuevo León. | Wholesale sale by commission and consignment |
| 5 | CTO161027SL5 | COMERCIALIZADORA TOGE53, S.A. DE C.V. | Tultitlán, State of Mexico. | Wholesale trade of other waste materials |
| 6 | CWO170921KE4 | COMERCIALIZADORA WORTH, S.A. DE C.V. | San Pedro Garza García, Nuevo León | Packaging and labeling services |
| 7 | DEPB8411085N3 | DENIZ PARDO BRENDA LETICIA | Tantoyuca, Veracruz de Ignacio de la Llave. | Other business support services |
| 8 | DIP180918FN3 | DIPSTEEL, S.A. DE C.V. | Monterrey, Nuevo León. | Wholesale trade of metallic materials |
| 9 | EVE170816DH8 | EVENGANT, S.A. DE C.V. | Zapopan, Jalisco | Wholesale trade of other machinery and general use equipment |
| 10 | FER180918U36 | FERREWAX, S.A. DE C.V. | Monterrey, Nuevo León. | Manufacturing of metallic structures |
| 11 | HSE1610108A8 | HB SEGIND, S.A. DE C.V. | Tolcayuca, Hidalgo. | Sale on national territory of other fossil fuels |
| 12 | KIN121116KE5 | KINOEMBARQUES, S.A. DE C.V. | Tultitlan, State of Mexico. | Other long-distance general cargo transport |
| 13 | MECJ630522BC9 | MENDOZA CRUZ JULIA. | Tlalnepantla de Baz, State of Mexico. | Sale on national territory of gasoline and diesel |
| 14 | MPC170620259 | MAQUINARIA PESADA PARA LA CONSTRUCCION I.P.R. S.A. DE C.V. | Reynosa, Tamaulipas | Commercialization of petroleum products |
| 15 | OCC180405GZ6 | OPCIONES EN CAPACITACION CONTINUA, S.C. | Aguascalientes, Aguascalientes. | Protection and custody services through monitoring of security systems |
| 16 | PIH141219JD8 | PIHECASEFCO, S.A. DE C.V. | Tultepec, State of Mexico. | Handling of non-hazardous waste and remediation services for areas damaged by non-hazardous waste |
| 17 | PMA1805143H7 | PAPE MAX, S.A. DE C.V. | Guadalajara, Jalisco | Retail trade of stationery items |
| 18 | PME040226G40 | PUBLIDISA MEXICANA, S.A. DE C.V. | Cuauhtémoc Delegation, Mexico City | Book editing integrated with printing |
| 19 | RMP150528N5A | RG MAYORISTAS PLATINA, S.A. DE C.V. | Atlixco, Puebla. | Other wholesale trade intermediaries |
| 20 | TER191111S17 | TERRAVEX, S.A. DE C.V. | Culiacán, Sinaloa | Construction of commercial, institutional, and service buildings |
| 21 | VME1809196Y4 | VENDIPRO MÉXICO, S.A. DE C.V. | Monterrey, Nuevo León. | Retail trade of industrial lubricating oils and greases, additives and similar for motor vehicles |
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