Notice 500-05-2023-4394 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code

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DOF: 05/06/2023

OFFICE 500-05-2023-4394 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 says: 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: 500-05-2023-4394

Subject:

The global list of taxpayers presumed to fall 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 what is provided in 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 paragraphs,

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 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 effect 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 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 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 and second of the Federal Tax Code, notifies the following:

As a result of the exercise of the powers and faculties 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 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 that cover 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,

for which reason 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 that issued 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 can 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 rebut the facts that led the authority to notify them.

Therefore, it is indicated that in accordance with what is provided by 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 when the last of the

notifications takes effect, according to the precedence established in Article 69, first paragraph 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 the

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 right, attaching to said written statement the documentation and information they consider pertinent

to rebut 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 Tax Code.

Likewise, they are warned that if the granted period expires without providing the evidence, the

documentation and respective 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

rebutted, proceedings will be carried out in accordance with what is provided 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 rebutted 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; the above, 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, May 09, 2023.- Central Administrator of Strategic Audit, C.P. José

Alfredo Pérez Astorga.- Rubric.

Subject:

Annex 1 of office number 500-05-2023-4394 dated May 09, 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 what is provided in Article 69-B, second paragraph of the Federal Tax

Code, the taxpayers mentioned in this 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 500-05-2023-4394 dated May 09, 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 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 Box

Date of

posting on

the public notice

of the

Authority

Fiscal

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

CZI031211E97

CORPORATIVO

ZIMBA, S.A. DE C.V. //

In compliance with the

judgment dated April 01,

2022,

issued by the Regional

Court of Morelos

of the Federal Court of

Administrative Justice,

within the Contested

proceeding number

611/20-24-01-4

500-74-06-03-

01-2022-11953

dated September 14,

2022

Administration

Decentralized

Fiscal Audit of Federal

District "4"

September 19,

2022

September 20,

2022

2

MCE140410K83

MEJORES

CONSTRUCTORES

EMPRESARIALES,

S.A. DE C.V. // In

compliance with the

judgment dated April 01,

2022,

issued by the First

Regional Court North-East of the State of

Mexico of the Federal

Court of Administrative

Justice, within

the Contested Proceeding

number 1219/21-11- 01-9

500-69-00-03-

03-2020-10573

dated June 25,

2020

Administration

Decentralized

Fiscal Audit of Yucatán

"1"

June 26,

2020

June 29,

2020

Additional taxpayer data.

R.F.C.

Name, denomination or

corporate name of the

Taxpayer

Tax Address

Predominant Activity

Reason for the Procedure

1

CZI031211E97

CORPORATIVO ZIMBA,

S.A. DE C.V.

Jiutepec, Morelos.

Other Long-distance freight transport

Absence of assets, Absence of

personnel

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

Absence of assets, Absence of

personnel

---

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