Notice 500-05-2023-26173 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code

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DOF: 01/02/2024

OFFICE 500-05-2023-26173 communicating the definitive global list under Article 69-B, paragraph four 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: 500-05-2023-26173

Subject:

Communicating definitive global list under

Article 69-B, paragraph four 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 provided by 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 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, in effect from November 22, 2015, in accordance with what is provided 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 effect from January 01, 2022, in accordance with what is provided in the First Transitory Article of said Decree; Third Article, fraction I, subsection a), of the Agreement by which various attributions 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 what is provided in 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 Tax Code, notifies the following:

As a result of the exercise of the attributions and powers indicated in article 69-B, paragraphs first and second 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, paragraph second, 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 by 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 what is provided 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 notifications previously made, to make the statements and provide the evidence they considered pertinent to rebut the facts given to know through the cited notices, warned that if the granted period elapsed without providing the documentation and information and/or that which they exhibited, once valued, did not rebut 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 rebut the facts given to know 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.

Once the period indicated in the previous paragraph has elapsed, and in virtue 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 in said legal precept, presented, through the means indicated in the individual resolutions themselves, various information, documentation and arguments in order to rebut the facts given to know 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 virtue that with the arguments manifested and proofs provided by those taxpayers the referred 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 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 fourth paragraph of article 69-B of the Federal Tax Code, indicates that in no case will the list be published before the thirty business days subsequent to the notification of the resolution and that, at the 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 in article 69-B of the Federal Tax Code, that has been initiated against them; therefore, with the aim of giving full compliance to 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 this, 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 rebut the facts imputed to them and therefore, they 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, 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 that the billing of non-existent operations be stopped, as well as that society knows who those taxpayers are who carry out this type of operations.

Respectfully

Mexico City, November 30, 2023. - In substitution for the absence of the Central Administrator of Strategic Fiscalization, by the Coordinator of Strategic Fiscalization, of the Administrator 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, signs

L.C. Susana Herrera Maldonado, Administrator of Strategic Fiscalization "7". - Rubric.

Annex 1 of office number 500-05-2023-26173 dated November 30, 2023, corresponding to taxpayers who DID provide arguments and/or proofs, 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 paragraphs first and second 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 notice	Issuing Authority of the individual presumption notice	Notification Medium to Taxpayer
				Authority's Public Notice		Personal Notification		Tax Box Notification
				Date of fixation on the Authority's Public Notice	Date on which notification took effect	Date of notification	Date on which notification took effect	Date of notification
1	CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V. // In compliance with the sentence of June 10, 2021, issued by the First Regional Chamber of the Gulf, of the Federal Administrative Justice Tribunal, in the Nullity Trial 2125/ 19-13-01-8.	500-64-00-03-02-2018-012837 of November 06, 2018	Administration Decentralized of Fiscal Audit of Veracruz "1"	29 of May of 2023	30 of May of 2023
2	MCE140410K83	MEJORES CONSTRUCTORES EMPRESARIALES, S.A. DE C.V.	500-69-00-03-03-2020-10573 of June 25, 2020	Administration Decentralized of Fiscal Audit of Yucatán "1"	26 of June of 2020	29 of June of 2020
3	SPE150525HA6	SYS PROYECTOS EMPRESARIALES, S.A. DE C.V.	500-74-05-02-03-2019-1427 of February 12, 2019	Administration Decentralized of Fiscal Audit of the Federal District "4"	18 of February of 2019	19 of February of 2019

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 notice	Issuing Authority of the global presumption notice	Date of notification on the internet page of the Tax Administration Service	Date on which notification took effect
1	CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V.	500-05-2019-7255 of February 05, 2019	Central Administration of Strategic Fiscalization	05 of February of 2019
2	MCE140410K83	MEJORES CONSTRUCTORES EMPRESARIALES, S.A. DE C.V.	500-05-2020-13800 of August 04, 2020	Central Administration of Strategic Fiscalization	04 of August of 2020
3	SPE150525HA6	SYS PROYECTOS EMPRESARIALES, S.A. DE C.V.	500-05-2019-7302 of March 01, 2019	Central Administration of Strategic Fiscalization	01 of March of 2019

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 notice	Issuing Authority of the global presumption notice	Date of notification in the Official Gazette of the Federation	Date on which notification took effect
1	CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V.	500-05-2019-7255 of February 05, 2019	Central Administration of Strategic Fiscalization	14 of March of 2019
2	MCE140410K83	MEJORES CONSTRUCTORES EMPRESARIALES, S.A. DE C.V.	500-05-2020-13800 of August 04, 2020	Central Administration of Strategic Fiscalization	19 of August of 2020
3	SPE150525HA6	SYS PROYECTOS EMPRESARIALES, S.A. DE C.V.	500-05-2019-7302 of March 01, 2019	Central Administration of Strategic Fiscalization	30 of March of 2019

Section D.- Notification of the DEFINITIVE RESOLUTION notice 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 Medium to Taxpayer
				Authority's Public Notice		Personal Notification		Tax Box Notification
				Date of fixation on the Authority's Public Notice	Date on which notification took effect	Date of notification	Date on which notification took effect	Date of notification
1	CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V.	500-64-00-03-02-2023-01506 of August 17, 2023	Administration Decentralized of Fiscal Audit of Veracruz "1"	24 of August of 2023	25 of August of 2023
2	MCE140410K83	MEJORES CONSTRUCTORES EMPRESARIALES, S.A. DE C.V. // In compliance with the sentence of April 01, 2022, issued by the First Regional Chamber North-East of the State of Mexico of the Federal Administrative Justice Tribunal, within the Contencioso Trial number 1219/21-11-01-9	500-69-00-03-03-2023-9343 of August 18, 2023	Administration Decentralized of Fiscal Audit of Yucatán "1"	24 of August of 2023	25 of August of 2023
3	SPE150525HA6	SYS PROYECTOS EMPRESARIALES, S.A. DE C.V. // In compliance with the sentence of February 09, 2022, issued by the Fourteenth Regional Metropolitan Chamber of the Federal Administrative Justice Tribunal, within the Contencioso Trial number 8803/20-17-14-4.	500-74-05-03-03-2023-3971 of October 06, 2023	Administration Decentralized of Fiscal Audit of the Federal District "4"	12 of October of 2023	13 of October of 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	CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V.	Xalapa, Veracruz	Planting, cultivation and harvesting of chili
2	MCE140410K83	MEJORES CONSTRUCTORES EMPRESARIALES, S.A. DE C.V.	Naucalpan de Juárez, State of Mexico	Administration and supervision of Construction of commercial, institutional and service buildings
3	SPE150525HA6	SYS PROYECTOS EMPRESARIALES, S.A. DE C.V.	Álvaro Obregón, Mexico City	Consulting services in administration, other professional, scientific and technical services, wholesale trade of machinery and equipment for other services and for commercial activities, recognition and superficial exploration and other scientific and technical consulting services

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