Notice 500-05-2023-26214 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Fiscal Code

DOF: 06/02/2024

OFFICE 500-05-2023-26214 communicating the global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal Code

A seal with the National Coat of Arms appears at the margin, stating: 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: 500-05-2023-26214

Subject:

Communicating the global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal 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 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, 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 establishing the Internal Regulations of the National Agency of Customs of Mexico, 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, and 69-B, first and second paragraphs of the Federal Fiscal 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 Fiscal 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.

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 Fiscal Code, for which reason they notified each of them the individual office of presumption, in which the particular facts for which the referred presumption was considered appropriate were detailed.

For the above reason, and in support of the authorities issuing the aforementioned presumption offices, based on the second paragraph of Article 69-B of the Federal Fiscal 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 Fiscal Code. This is made known to them so that they may manifest before the tax authority that notified them 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 the provisions of Article 69-B, second paragraph, of the Federal Fiscal 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 Fiscal Code, in correlation with Article 135 of the Federal Fiscal 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 statement 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 statement 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 statement must comply with the requirements established in Articles 18, 18-A, and 19 of the Federal Fiscal Code.

Likewise, they are warned that if the granted period expires without providing the respective proofs, 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 take place in accordance with the provisions of the fourth paragraph of Article 69-B of the Federal Fiscal 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 non-existent operations and for society to know who are those taxpayers who carry out this type of operations.

Respectfully,

Mexico City, December 11, 2023.- In substitution for the absence of the Central Administrator of Strategic Audit, by the Coordinator of Strategic Audit, of the Administrator of Strategic Audit "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: L.C.

Susana Herrera Maldonado, Administrator of Strategic Audit "7".- Rubric.

Subject: Annex 1 of office number 500-05-2023-26214 dated December 11, 2023, issued by L.C. Susana Herrera Maldonado in her capacity as Administrator of Strategic Audit "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 the provisions of Article 69-B, second paragraph of the Federal Fiscal Code, the taxpayers mentioned in this annex are notified that they fall under the presumption circumstance provided for in the first paragraph of said Article 69-B of the Federal Fiscal Code.

Below, in the following table, the taxpayers referred to in office number 500-05-2023-26214 dated December 11, 2023, are listed, indicating the date on which the individual office of presumption was notified.

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	Notification means to the taxpayer
				Tax Authority Bulletin Boards	Personal Notification	Notification via Tax Box
				Date of posting on the Tax Authority Bulletin Boards	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	AET190503AM2; ADMINISTRACION EMPRESARIAL TABEK, S.A. DE C.V.	500-05-2023-26161 dated November 29, 2023	Central Administration of Strategic Audit	05 de diciembre de 2023	06 de diciembre de 2023
2	AFH1512115S3; ADMINISTRADORA DE FACTOR HUMANO EUREKA, S.A. DE C.V.	500-05-2023-26160 dated November 28, 2023	Central Administration of Strategic Audit	04 de diciembre de 2023	05 de diciembre de 2023
3	CAMS840212EC9; CALZADA MEZA SAMUEL	500-05-2023-26131 dated November 27, 2023	Central Administration of Strategic Audit	01 de diciembre de 2023	04 de diciembre de 2023
4	CBA1511174Q5; COMERCIALIZADORA BACANZA, S.A. DE C.V.	500-05-2023-26119 dated November 17, 2023	Central Administration of Strategic Audit	17 de noviembre de 2023	06 de diciembre de 2023
5	CDQ1903084S4; CONSTRUCCION Y DISEÑO QUIROZ, S.A. DE C.V.	500-26-00-02-02-2023-13725 dated June 29, 2023	Disaggregated Administration of Fiscal Audit of Guanajuato "3"	20 de septiembre de 2023	10 de octubre de 2023
6	CEJ1905221N8; COORDINADORA EMPRESARIAL JANO, S.A. DE C.V.	500-05-2023-26162 dated November 29, 2023	Central Administration of Strategic Audit	05 de diciembre de 2023	06 de diciembre de 2023
7	CGL1505044H3; COMERCIALIZADORA GLEY, S.A. DE C.V.	500-05-2023-26120 dated November 17, 2023	Central Administration of Strategic Audit	24 de noviembre de 2023	27 de noviembre de 2023
8	CMA150519FXA; COMERCIALIZADORA MAZUTE, S.A. DE C.V.	500-05-2023-26166 dated November 29, 2023	Central Administration of Strategic Audit	05 de diciembre de 2023	06 de diciembre de 2023
9	ESI160128LB4; ENERSYS SOLUCIONES INTEGRALES, S.A. DE C.V.	500-04-00-00-00-2023-27538 dated November 29, 2023	Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination	05 de diciembre de 2023	06 de diciembre de 2023
10	GORV921125CW8; GONZALEZ RODRIGUEZ VIRGINIA MONSERRAT	500-05-2023-26167 dated November 30, 2023	Central Administration of Strategic Audit	06 de diciembre de 2023	07 de diciembre de 2023
11	JAP180526M64; JNELI ASESORIA Y PROYECTOS, S.A. DE C.V.	500-05-2023-26130 dated November 22, 2023	Central Administration of Strategic Audit	22 de noviembre de 2023	08 de diciembre de 2023
12	LELY921121CV8; LEON LOPEZ YADIDIA MAGNOLIA	500-05-2023-26132 dated November 27, 2023	Central Administration of Strategic Audit	01 de diciembre de 2023	04 de diciembre de 2023
13	SCA150825515; SERVICIOS CAPANUM, SA DE CV	500-05-2023-26118 dated November 17, 2023	Central Administration of Strategic Audit	17 de noviembre de 2023	06 de diciembre de 2023
14	SSE160701QG3; SUNGKOD SERVICES, S.A. DE C.V.	500-05-2023-26165 dated November 29, 2023	Central Administration of Strategic Audit	05 de diciembre de 2023	06 de diciembre de 2023

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	AET190503AM2; ADMINISTRACION EMPRESARIAL TABEK, S.A. DE C.V.	Benito Juárez, Mexico City.	Management consulting services	Absence of assets., Absence of personnel, No material capacity
2	AFH1512115S3; ADMINISTRADORA DE FACTOR HUMANO EUREKA, S.A. DE C.V.	Coyoacán, Mexico City	Management consulting services	Absence of assets., Absence of personnel, No material capacity
3	CAMS840212EC9; CALZADA MEZA SAMUEL	Monterrey, Nuevo León	Other business support services	Absence of assets., Absence of personnel, No material capacity
4	CBA1511174Q5; COMERCIALIZADORA BACANZA, S.A. DE C.V.	Tlalpan, Mexico City.	Other wholesale trade intermediaries	Absence of assets., Absence of personnel, No material capacity
5	CDQ1903084S4; CONSTRUCCION Y DISEÑO QUIROZ, S.A. DE C.V.	Irapuato, Guanajuato	Other civil engineering constructions or heavy work, Construction of multifamily housing, Construction of urbanization works, Other business support services, Other wholesale trade intermediaries, Wholesale trade of fertilizers, pesticides and seeds for sowing.	Absence of assets., Absence of personnel, Lack of Infrastructure, No material capacity
6	CEJ1905221N8; COORDINADORA EMPRESARIAL JANO S.A. DE C.V.	Benito Juárez, Mexico City.	Other business support services	Absence of assets., Absence of personnel, No material capacity
7	CGL1505044H3; COMERCIALIZADORA GLEY, S.A. DE C.V.	Cuauhtémoc Borough, Mexico City.	Other wholesale trade intermediaries	Absence of assets., Absence of personnel, No material capacity
8	CMA150519FXA; COMERCIALIZADORA MAZUTE, S.A. DE C.V.	Ecatepec de Morelos, State of Mexico	Wholesale trade of clothing	Absence of assets., Absence of personnel, Lack of infrastructure.
9	ESI160128LB4; ENERSYS SOLUCIONES INTEGRALES, S.A. DE C.V.	Tampico, Tamaulipas	Other civil engineering constructions or heavy work, Repair and maintenance of industrial machinery and equipment	Absence of assets., Absence of personnel, No material capacity
10	GORV921125CW8; GONZALEZ RODRIGUEZ VIRGINIA MONSERRAT	Oaxaca de Juárez, Oaxaca.	Other business support services	Absence of assets., Absence of personnel, No material capacity
11	JAP180526M64; JNELI ASESORIA Y PROYECTOS, S.A. DE C.V.	Reynosa, Tamaulipas	Other wholesale trade intermediaries	Absence of assets., Absence of personnel, Lack of infrastructure.
12	LELY921121CV8; LEON LOPEZ YADIDIA MAGNOLIA	Veracruz, Veracruz de Ignacio de la Llave	Other business support services	Absence of assets., Absence of personnel, No material capacity
13	SCA150825515; SERVICIOS CAPANUM SA DE CV	Miguel Hidalgo, Mexico City	Combined support services in installations	Absence of Assets, Absence of Personnel, No Material Capacity.
14	SSE160701QG3; SUNGKOD SERVICES, S.A. DE C.V.	Benito Juárez Municipality, Quintana Roo	Accounting and auditing services	Absence of assets., Absence of personnel, Lack of infrastructure.

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