Regulatory Alerts2024-06-20 | DOF 5730990Added
Notice 500-05-2024-12626 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code
The Strategic Taxation Administration notifies 24 taxpayers that they are presumed to have issued fiscal receipts without possessing the necessary assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered by those receipts. These taxpayers are subject to Article 69-B, first paragraph, of the Federal Tax Code and have a period of 15 business days from the effective date of the last notification to submit a written statement and supporting documentation to the issuing authority to rebut the presumption. Failure to provide sufficient evidence or rebuttal will result in the publication of their names in the official list of taxpayers who failed to disprove the imputed facts, thereby confirming their status under Article 69-B.
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DOF: 20/06/2024
OFFICE 500-05-2024-12626 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 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 Taxation.
Office: 500-05-2024-12626
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 Tax Code.
The Central Administration of Strategic Taxation, 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 paragraph, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to Article 22, first paragraph, fraction VIII, and final, 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 Customs Agency 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 delegating various powers 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 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 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 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 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 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 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 rebut 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 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 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 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 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 respective evidence, documentation, and information; or if, in the 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 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 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, a list that for such purposes will be disseminated on the website of the Tax Administration Service and published in the Official Gazette of the Federation; 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, May 06, 2024.- In substitution for the absence of the Central Administrator of Strategic Taxation, by the Coordinator of Strategic Taxation, of the Strategic Taxation Administrator "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, Strategic Taxation Administrator "7".- Rubric.
Subject: Annex 1 of office number 500-05-2024-12626 dated May 06, 2024, issued by L.C. Susana Herrera Maldonado in her capacity as Strategic Taxation Administrator "7", in substitution for the absence of the Central Administrator of Strategic Taxation, 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, 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 500-05-2024-12626 dated May 06, 2024, 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 | Notification Method to the Taxpayer |
|---|---|---|---|---|
| Tax Authority Bulletin Boards | ||||
| Personal Notification | ||||
| Tax Mailbox Notification | ||||
| Date of Posting on Tax Authority Bulletin Boards | ||||
| 1 | BEFE880827IC8 BETANCOURT FUENTES EMMANUEL DEL ANGEL RUBEN | 500-05-2024-6819 dated April 02, 2024 | Central Administration of Strategic Taxation | April 02, 2024 |
| 2 | BSC140725257 BOTTER SOLUCION COMERCIAL ADMINISTRATIVA, S.A. DE C.V. | 500-05-2024-6879 dated April 24, 2024 | Central Administration of Strategic Taxation | April 30, 2024 |
| 3 | CMS161122QP8 CONSTRUCTORA MEIGOL S, S.A. DE C.V. | 500-73-04-10-01-2024-3112 dated April 17, 2024 | Decentralized Administration of Fiscal Audit of Federal District "3" | April 23, 2024 |
| 4 | CRM1706167T0 CORPORACION DE RESGUARDO MARA, S.A. DE C.V. | 500-36-04-02-01-2024-5532 dated April 15, 2024 | Decentralized Administration of Fiscal Audit of Mexico "2" | April 19, 2024 |
| 5 | DER200914IS0 DERRACON, S.A. DE C.V. | 500-05-2024-6935 dated April 25, 2024 | Central Administration of Strategic Taxation | May 02, 2024 |
| 6 | DGC1902218V5 DIFERDI GROUP COMERCIAL, S.A. DE C.V. | 500-05-2024-6812 dated April 01, 2024 | Central Administration of Strategic Taxation | April 05, 2024 |
| 7 | DIF9104015K9 DISTRIBUIDORA INDUSTRIAL FRONTERIZA, S.A. DE C.V. | 500-61-00-04-00-2024-05164 dated April 23, 2024 | Decentralized Administration of Fiscal Audit of Tamaulipas "4" | April 29, 2024 |
| 8 | DMO200617ML7 DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | 500-05-2024-6809 dated April 01, 2024 | Central Administration of Strategic Taxation | April 05, 2024 |
| 9 | EAVL9507141M5 ESTRADA VAZQUEZ LAKSHMI | 500-05-2024-6814 dated April 02, 2024 | Central Administration of Strategic Taxation | April 08, 2024 |
| 10 | FCO190221TG4 FLOMART COMERCIAL, S.A. DE C.V. | 500-05-2024-6820 dated April 02, 2024 | Central Administration of Strategic Taxation | April 02, 2024 |
| 11 | GIA201117MJ5 GROUP INCORPORATE ACETRAGTUL, S.A. DE CV. | 500-05-2024-6923 dated April 25, 2024 | Central Administration of Strategic Taxation | May 02, 2024 |
| 12 | GPR210527HD9 GAMASABAL PROYECCIONES, S. DE R.L. DE C.V. | 500-05-2024-6945 dated April 29, 2024 | Central Administration of Strategic Taxation | April 30, 2024 |
| 13 | HEGH830331KU0 HERNANDEZ GARCIA HUMBERTO | 500-05-2024-6553 dated February 01, 2024 | Central Administration of Strategic Taxation | February 01, 2024 |
| 14 | IIJ1209278M6 IJEDG INSTITUTO JURIDICO ESPECIALIZADO DOCTOR GUERRERO, S.C. | 500-05-2024-6900 dated April 24, 2024 | Central Administration of Strategic Taxation | April 30, 2024 |
| 15 | JKI171002E95 JKI COMPAÑÍA, S.A. DE C.V. | 500-05-2024-6899 dated April 24, 2024 | Central Administration of Strategic Taxation | April 30, 2024 |
| 16 | PCO220225V49 PLANETRA CONSTRUCCION, S.A. DE C.V. | 500-05-2024-6936 dated April 26, 2024 | Central Administration of Strategic Taxation | April 29, 2024 |
| 17 | QSC090629IRA QUIMILABTEC, S.A. DE C.V. | 500-05-2024-6817 dated April 02, 2024 | Central Administration of Strategic Taxation | April 08, 2024 |
| 18 | RCO1305283J2 RTGJ COMERCIALIZADORA DEL ORIENTE, S.A. DE C.V. | 500-05-2024-6816 dated April 02, 2024 | Central Administration of Strategic Taxation | April 08, 2024 |
| 19 | ROGD860408U39 RODRÍGUEZ GIL DANIEL | 500-51-00-01-01-2024-07761 dated February 07, 2024 | Decentralized Administration of Fiscal Audit of Sinaloa "1" | February 13, 2024 |
| 20 | RUPM6604073A5 RUIZ PONCE MARCELINO | 500-05-2024-6810 dated April 01, 2024 | Central Administration of Strategic Taxation | April 05, 2024 |
| 21 | SIP170130L64 SERVICIOS INTEGRALES Y PROFESIONALES LEMON TIME, S.A. DE C.V. | 500-47-00-02-05-2023-6475 dated November 07, 2023 | Decentralized Administration of Fiscal Audit of Querétaro "1" | January 11, 2024 |
| 22 | SIW190709UVA SOCTEMS INTELIGENCIA WRA, S. DE R.L. DE C.V. | 500-05-2024-6933 dated April 25, 2024 | Central Administration of Strategic Taxation | May 02, 2024 |
| 23 | VAO1502261P0 20 & ONE COMERCIALIZADORA, S.A. DE C.V. | 500-05-2024-6877 dated April 22, 2024 | Central Administration of Strategic Taxation | April 26, 2024 |
| 24 | YOZ130826MZ4 YOZTEC, S.A. DE C.V. | 500-72-07-01-03-2024-12342 dated March 04, 2024 | Decentralized Administration of Fiscal Audit of Federal District "2" | March 08, 2024 |
Additional Data of the Taxpayers.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Fiscal Address | Predominant Activity | Reason for Procedure |
|---|---|---|---|---|
| 1 | BEFE880827IC8 BETANCOURT FUENTES EMMANUEL DEL ANGEL RUBEN | Puebla, Puebla | Wholesale trade of pharmaceutical products | Absence of Assets, Absence of Personnel, No Material Capacity |
| 2 | BSC140725257 BOTTER SOLUCION COMERCIAL ADMINISTRATIVA, S.A. DE C.V. | Miguel Hidalgo, Mexico City | Management consulting services | Absence of Assets, Absence of Personnel, No Material Capacity |
| 3 | CMS161122QP8 CONSTRUCTORA MEIGOL S, S.A. DE C.V. | Iztacalco, Mexico City | Construction of commercial, institutional, and service buildings | Absence of Assets, Absence of Personnel, Lack of Infrastructure |
| 4 | CRM1706167T0 CORPORACION DE RESGUARDO MARA, S.A. DE C.V. | Zumpango, State of Mexico | Wholesale trade of metallic materials. | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity |
| 5 | DER200914IS0 DERRACON, S.A. DE C.V. | San Pedro Garza García, Nuevo León | Wholesale trade of electrical equipment and materials | Absence of Assets, Absence of Personnel, No Material Capacity |
| 6 | DGC1902218V5 DIFERDI GROUP COMERCIAL, S.A. DE C.V. | Puebla, Puebla | Construction of commercial, institutional, and service buildings | Absence of Assets, Absence of Personnel, No Material Capacity |
| 7 | DIF9104015K9 DISTRIBUIDORA INDUSTRIAL FRONTERIZA, S.A. DE C.V. | Reynosa, Tamaulipas | Importation of non-fossil fuels | Absence of Assets, Absence of Personnel, Lack of Infrastructure |
| 8 | DMO200617ML7 DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | Zapopan, Jalisco | Wholesale trade of furniture, equipment, and medical and laboratory instruments | Absence of Assets, Absence of Personnel, No Material Capacity |
| 9 | EAVL9507141M5 ESTRADA VAZQUEZ LAKSHMI | Guadalupe, Nuevo León | Editing of other integrated materials with printing | Absence of Assets, Absence of Personnel, No Material Capacity |
| 10 | FCO190221TG4 FLOMART COMERCIAL, S.A. DE C.V. | Puebla, Puebla | Wholesale trade of pharmaceutical products | Absence of Assets, Absence of Personnel, No Material Capacity |
| 11 | GIA201117MJ5 GROUP INCORPORATE ACETRAGTUL, S.A. DE CV. | Zapopan, Jalisco | Wholesale trade of other general use machinery and equipment | Absence of Assets, Absence of Personnel, No Material Capacity |
| 12 | GPR210527HD9 GAMASABAL PROYECCIONES, S. DE R.L. DE C.V. | Torreón, Coahuila de Zaragoza. | Other wholesale retail trade intermediaries. | Absence of Assets, Absence of Personnel, No Material Capacity |
| 13 | HEGH830331KU0 HERNANDEZ GARCIA HUMBERTO | Reynosa, Tamaulipas | Other installations and equipment in construction | Absence of Assets, Absence of Personnel, No Material Capacity |
| 14 | IIJ1209278M6 IJEDG INSTITUTO JURIDICO ESPECIALIZADO DOCTOR GUERRERO, S.C. | Comitán de Dominguez, Chiapas | Other professional, scientific, and technical services | Absence of Assets, Absence of Personnel, No Material Capacity |
| 15 | JKI171002E95 JKI COMPAÑÍA, S.A. DE C.V. | Cuauhtémoc, Mexico City | Management and supervision of construction of commercial, institutional, and service buildings. | Absence of Assets, Absence of Personnel, No Material Capacity |
| 16 | PCO220225V49 PLANETRA CONSTRUCCION, S.A. DE C.V. | Monterrey, Nuevo León. | Construction of single-family housing. | Absence of Assets, Absence of Personnel, No Material Capacity |
| 17 | QSC090629IRA QUIMILABTEC, S.A. DE C.V. | Monterrey, Nuevo León | Wholesale trade of pharmaceutical products. | Absence of Assets, No Material Capacity |
| 18 | RCO1305283J2 RTGJ COMERCIALIZADORA DEL ORIENTE, S.A. DE C.V. | Tuxtla Gutierrez, Chiapas | Accounting and auditing services | Absence of Assets, Absence of Personnel, No Material Capacity |
| 19 | ROGD860408U39 RODRÍGUEZ GIL DANIEL | Monterrey, Nuevo León | Salaried employee | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity |
| 20 | RUPM6604073A5 RUIZ PONCE MARCELINO | Zapotlanejo, Jalisco | Wholesale trade of wood | Absence of Assets, Absence of Personnel, No Material Capacity |
| 21 | SIP170130L64 SERVICIOS INTEGRALES Y PROFESIONALES LEMON TIME, S.A. DE C.V. | Iztacalco, Mexico City | Construction of industrial plants and facilities | Absence of Assets, Absence of Personnel, Lack of Infrastructure |
| 22 | SIW190709UVA SOCTEMS INTELIGENCIA WRA, S. DE R.L. DE C.V. | Zapopan, Jalisco | Other scientific and technical consulting services | Absence of Assets, Absence of Personnel, No Material Capacity |
| 23 | VAO1502261P0 20 & ONE COMERCIALIZADORA, S.A. DE C.V. | Benito Juárez, Mexico City. | Other wholesale trade intermediaries. | Absence of Assets, Absence of Personnel, No Material Capacity |
| 24 | YOZ130826MZ4 YOZTEC, S.A. DE C.V. | Iztapalapa, Mexico City | Business administration services | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity |
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