Notice 500-05-2023-4144 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code

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DOF: 07/04/2023

OFFICE 500-05-2023-4144 through which the global list of taxpayers presumed to fall 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: 500-05-2023-4144

Subject:

The global list of taxpayers presumed to fall under 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 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 Federal Official Gazette on December 15, 1995, reformed by Decree published in the same Federal 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, first paragraph, 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, effective 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 reforming 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 by which the Internal Regulations of the National Customs Agency of Mexico are issued, published in the same official organ on December 21, 2021, effective 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 Federal Official Gazette on June 23, 2016, effective 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 the first and second paragraphs of Article 69-B 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 that cover 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 referred 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 said 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 the second paragraph of Article 69-B of the Federal Tax Code, each of the taxpayers mentioned in said 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 the first paragraph of Article 69 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 statement in original and two copies, signed by the taxpayer or their legal representative in terms of 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 meet 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 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 be carried out in terms provided for 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. This list will be disseminated for such effect on the internet page of the Tax Administration Service and published in the Federal Official Gazette; the above, 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, March 1, 2023. - Central Administrator of Strategic Audit. - C.P. José Alfredo Pérez Astorga. - Rubric.

Subject:

Annex 1 of office number 500-05-2023-4144 dated March 1, 2023, issued by 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 what is established in the second paragraph of Article 69-B of the Federal Tax 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 Tax Code.

Below, in the following table, the taxpayers referred to in office number 500-05-2023-4144 dated March 1, 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	Means of notification to the taxpayer
				Courtroom of the Authority <br> Date of posting on the courtrooms of the Fiscal Authority <br> Date on which the notification took effect <br> Personal Notification <br> Date of notification <br> Date on which the notification took effect <br> Notification by Tax Mailbox <br> Date of notification <br> Date on which the notification took effect
1	SDA091110DY5 <br> SERVICIOS Y DESARROLLOS EN ARMONÍA, S.A. DE C.V. // In compliance with the sentence of October 5, 2021, issued by the Third Regional Metropolitan Chamber of the Federal Administrative Justice Tribunal, within the Nullity Trial 3430/19-17-03-4500-36-06-03-02-2022-1959	500-36-06-03-02-2022-1959 dated February 14, 2022	Disaggregated Administration of Federal Fiscal Audit of Mexico "2"	February 21, 2022 <br> March 9, 2022
2	SEO141204T41 <br> SERVICIOS EMPRESARIALES OG, S.A. DE C.V. // In compliance with the sentence of September 1, 2022, issued by the First Regional Chamber of the Northwest I, of the Federal Administrative Justice Tribunal, within the Nullity Trial 1896/21-01-01-3	500-05-2023-4043 dated February 21, 2023	Central Administration of Strategic Audit	February 22, 2023 <br> February 23, 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	SDA091110DY5 <br> SERVICIOS Y DESARROLLOS EN ARMONÍA, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Window and office cleaning services	Absence of assets, Absence of Personnel, No material capacity
2	SEO141204T41 <br> SERVICIOS EMPRESARIALES OG, S.A. DE C.V.	Mexicali, Baja California.	Accounting and auditing services	Absence of Assets <br> Absence of Personnel

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