Notice 500-05-2023-4046 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code — SHCP — MX

DOF: 03/03/2023

OFFICE 500-05-2023-4046 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 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: 500-05-2023-4046

Subject:

Communicating the definitive global list under

Article 69-B, fourth paragraph of the Federal Tax

Code.

The Central Administration of Strategic Audit, 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 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 with 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, in force 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 Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, in force from January 01, 2022, in accordance with what is provided in the First Transitory Article of said Decree; Article Third, 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 force 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 first, fourth and fifth paragraphs of the Federal Tax Code, notifies the following:

As a result of the exercise of the attributions and powers 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 cited 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 that cover such receipts.

Having detected such a situation, the tax authority, in order to comply with article 69-B, second paragraph, of the Federal Tax Code, as well as with numeral 69 of the Regulations of said Code, issued an individual presumption office to each of the taxpayers mentioned in the cited Annex 1, and in said office the reasons and grounds were indicated by 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 offices 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 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 with 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 offices the tax authorities granted each taxpayer a term of fifteen business days counted from the last of the notifications previously made, to make the manifestations and provide the proofs they considered pertinent to rebut the facts given to know through the cited offices, warned that if after the granted term they did not provide the documentation and information and/or the one exhibited, once valued, did not rebut the facts indicated in the offices 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 corporate names in the list of taxpayers who did not rebut the facts given to know 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 term indicated in the previous paragraph has passed, and in virtue that those taxpayers during the term 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 offices 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 that were imputed to them in the individual presumption offices 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 of why they did not rebut said facts; resolutions that 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, 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 term has passed 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 to them; therefore, with the purpose of giving full compliance to Resolutive Third contained in the cited definitive resolutions, this Central Administration of Strategic Audit, 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 corporate names of the taxpayers indicated in Annex 1 of this office, in the list of taxpayers who did not rebut the facts that were 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, 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, January 31, 2023.- Central Administrator of Strategic Audit, C.P. José Alfredo Pérez Astorga .- Rubric.

Annex 1 of office number 500-05-2023-4046
dated January 31, 2023 corresponding to taxpayers who, YES provided arguments and/or proofs, but DID NOT rebut the reason why they were notified the presumption office, reason why 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 according to the first and second paragraphs
of article 69-B of the Federal Tax Code, in relation with article 69 of its Regulations.

R.F.C.

Name, denomination or social reason of the Taxpayer

Number and date of individual office of presumption

Issuing authority of the office individual of presumption

Notification means to the taxpayer

Authority's files

Personal notification

Notification by
Tax Box

Date of fixation in the files of the Fiscal Authority

Date on which it took effect the notification

Date of notification

Date on which it took effect the notification

Date of notification

Date on which it took effect the notification

ICJ150713IS4

IMAGE AND
COMMUNICATION

JRYG S, OF R.L.
OF C.V.

500-48-00-04-00-
2018-4018 of date
October 18, 2018

Administration
Concentrated of
Fiscal Audit of
Quintana Roo "1"

26 of
October of
2018

October 29 of 2018

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

R.F.C.

Name, denomination or social reason of the Taxpayer

Number and date of global office of presumption

Issuing authority of the office global of presumption

Date of notification on the page of internet of the Tax Administration Service

Date on which it took effect the notification

ICJ150713IS4

IMAGE AND
COMMUNICATION JRYG
S, OF R.L. OF C.V.

500-05-2019-2519 of date January 9 of 2019

Central Administration of Strategic Audit

January 9 of 2019

January 10 of
2019

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

R.F.C.

Name, denomination or social reason of the Taxpayer

Number and date of global office of presumption

Issuing authority of the office global of presumption

Date of notification in the Official Gazette of the Federation

Date on which it took effect the notification

ICJ150713IS4

IMAGE AND COMMUNICATION JRYG S, OF R.L. OF C.V.

500-05-2019-2519 of date January 9 of 2019

Central Administration of Strategic Audit

February 1 of 2019

February 5 of
2019

Section D.- Notification of the office of DEFINITIVE RESOLUTION according to the fourth paragraph of
article 69-B of the Federal Tax Code.

R.F.C.

Name, denomination or social reason of the Taxpayer

Number and date of resolution definitive

Issuing authority of the resolution definitive

Notification means to the taxpayer

Authority's files

Personal notification

Notification by Tax Box

Date of fixation in the files of the Fiscal Authority

Date on which it took effect the notification

Date of notification

Date on which it took effect the notification

Date of notification

Date on which it took effect the notification

ICJ150713IS4

IMAGE AND
COMMUNICATION

JRYG S, OF R.L.
OF C.V.

500-49-00-03-
01-2019-002217 of date 06 of May of 2019

Administration
Concentrated of
Fiscal Audit of
Quintana Roo "2"

May 13 of
2019

May 14 of
2019

Section E.- Additional data of the taxpayers.

R.F.C.

Name, denomination or social reason of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

ICJ150713IS4

IMAGE AND COMMUNICATION JRYG S, OF R.L. OF C.V.

Chetumal,
Quintana Roo

Retail trade of new clothes

Absence of assets, Absence of personnel, Lack of Infrastructure, Without material capacity

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INDICATORS

Exchange Rate and Rates at 27/08/2026

DOLLAR

16.9660 UDIS

8.808255 TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE DE FUNDING

6.50%

SURVEYS

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