Notice 500-05-2023-3959 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code

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DOF: 07/02/2023

OFFICE 500-05-2023-3959 through which the global list of taxpayers presumed under 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 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: 500-05-2023-3959

Subject:

The global list of taxpayers presumed under the

circumstance provided for in Article 69-B, first paragraph, 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 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 Federal Official Gazette on December 15, 1995, reformed by Decree published in the same Federal Official Gazette on June 12, 2003; 1, 2, first and second paragraphs, section B, fraction III, subsection e), and 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 Federal Official Gazette 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 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 Agency of Customs of

Mexico are issued, published in the same official organ on December 21, 2021, in effect from January 01,

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 Federal Official Gazette 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 and second 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 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

presumption circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code, by

which 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

for the purpose that they may manifest before the tax authority that notified them the individual office

what is convenient for their right and provide, before said authorities, the documentation and information that

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

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 the effective date of the last

notification, according to the precedence established in Article 69, first paragraph of the Regulations of the Federal

Tax Code, in correlation to Article 135 of the Federal Tax Code, in order to

present directly before the offices of the authorities issuing the individual office indicated in the

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 right, 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

disproved, proceedings will be carried out in accordance with the provisions of 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 trade name will be published in the list

of taxpayers who have not disproved the facts imputed to them and, therefore, are definitively in the situation referred to in the first paragraph of Article 69-B, list which for this purpose

will be disseminated on the website of the Tax Administration Service, and published in the Federal Official

Gazette; this is so, since it is in the public interest to stop the billing of nonexistent operations and that society knows who those taxpayers are who carry out this type of

operations.

Respectfully,

Mexico City, January 04, 2023. - Central Administrator of Strategic Audit, C.P. José

Alfredo Pérez Astorga. - Rubric.

Subject:

Annex 1 of office number 500-05-2023-3959 dated January 04, 2023 issued by the

C.P. José Alfredo Pérez Astorga in his capacity as 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 Tax

Code, taxpayers mentioned in the present annex are notified that they are located

in the presumption circumstance 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 500-05-2023-3959 dated January 04, 2023 are listed, indicating the date on which the individual

presumption office was notified.

R.F.C.

Name,

denomination or

trade name of the

Taxpayer

Number and

date of office

individual of

presumption

Authority

issuer of the

individual office

of presumption

Means of notification to the taxpayer

Authority's public notice

Personal notification

Notification via Tax Mailbox

Date of

posting on

the public notice

of the

Authority

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

CMA200428T62

COMERCIALIZADORA

MARIMEZA, S.A. DE

C.V.

500-51-00-01-

01-2022-56979

dated December 6

of

2022

Administration

Decentralized

of Fiscal Audit

of Sinaloa

"1"

December 12

of

2022

December 13

of 2022

2

MFD190529GF1

METODOS

FINANCIEROS PARA

EL DESARROLLO,

S.C.

500-05-2022-

29359 dated

December 14

of 2022

Central Administration

of Strategic

Audit

January 2

of 2023

January 3

of 2023

Additional taxpayer data.

R.F.C.

Name, denomination or trade

name of the Taxpayer

Fiscal Address

Predominant Activity

Reason for Procedure

1

CMA200428T62

COMERCIALIZADORA

MARIMEZA, S.A. DE C.V.

Culiacán, Sinaloa

Retail trade of new parts and spare parts

for automobiles,

pickups and trucks

Absence of Assets, Absence of

Personnel, Lack of infrastructure, Without

material capacity

2

MFD190529GF1

METODOS FINANCIEROS PARA

EL DESARROLLO, S.C.

Aguascalientes,

Aguascalientes

Consulting services in administration

Absence of Assets, Absence of

Personnel, Lack of infrastructure, Without

material capacity

---

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