Regulatory Alerts2024-06-20 | DOF 5730991Added
Notice 500-05-2024-12709 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code
The Strategic Fiscalization Administration of the Tax Administration Service adds ten taxpayers to the definitive global list of contributors who failed to rebut facts indicating they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action confirms that fiscal receipts issued by these entities produce no fiscal effect, as the taxpayers did not successfully disprove the allegations within the established legal timeframe. The list is published on the Service's website and in the Official Gazette of the Federation to inform the public and deter the issuance of invoices for non-existent operations.
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DOF: 20/06/2024
OFFICE 500-05-2024-12709 communicating the definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code
At the margin, a seal with the National Emblem, 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 Fiscalization.
Office: 500-05-2024-12709
Subject:
Communicating definitive global list under Article 69-B, fourth paragraph of the Federal Tax Code.
The Central Administration of Strategic Fiscalization, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established 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 Official Gazette of the Federation on December 15, 1995, reformed by Decree published in the same 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 with Article 22, first paragraph, 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 effect 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, in effect 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 Official Gazette of the Federation on June 23, 2016, in effect 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, fourth and fifth paragraphs of the Federal Tax Code, notifies the following:
As a result of the exercise of the powers and faculties 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.
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 numeral 69 of the Regulations of said Code, issued an individual presumption notice to each of the taxpayers mentioned in said Annex 1, and in said notice the reasons and grounds were indicated for 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 notices 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 presumption list was notified on the internet page of the Tax Administration Service; and by 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 effect, in relation with Article 135 of the Federal Tax Code.
Attending what is established by the second paragraph of Article 69-B of the Federal Tax Code, in the individual presumption notices the tax authorities granted each taxpayer a term of fifteen business days counted from the last of the aforementioned notifications, to make the statements and provide the evidence they considered pertinent to rebut the facts given to know through the cited notices, warned that if after the granted term they did not provide the documentation and information and/or that which was exhibited, once evaluated, did not rebut the facts indicated in the notices 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 trade names in the list of taxpayers who did not rebut the facts given to know and therefore, would be in a definitive 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 elapsed, 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 provision, 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 notices 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 imputed to them in the individual presumption notices 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 for 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 under no circumstances 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 elapsed 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 Fiscalization, 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 trade names of the taxpayers indicated in Annex 1 of this office, in the list of taxpayers who did not rebut the facts imputed to them and therefore, are in a definitive 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, inasmuch as it is of public interest to stop the billing of non-existent operations, as well as for society to know who those taxpayers are who carry out this type of operations.
Respectfully
Mexico City, May 27, 2024. - In substitution for the absence of the Central Administrator of Strategic Fiscalization, by the Coordinator of Strategic Fiscalization, of the Administrator of Strategic Fiscalization "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 effect, signs: L.C. Susana Herrera Maldonado, Administrator of Strategic Fiscalization "7".- Rubric.
Annex 1 of office number 500-05-2024-12709 of date May 28, 2024, corresponding to taxpayers who DID provide arguments and/or proofs, but DID NOT rebut the reason for which the presumption notice was notified to them, reason for which, the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code was DEFINITIVELY updated.
Section A.- Notification of PRESUMPTION OFFICE in accordance with 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 trade name of the Taxpayer | Number and date of individual presumption notice | Issuing Authority of the individual presumption notice | Notification Medium to the Taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Authority's Public Notice | Personal Notification | Tax Box Notification | |||||||
| Date of fixation in the Authority's Public Notice | Date on which notification took effect | Date of notification | Date on which notification took effect | Date of notification | Date on which notification took effect | ||||
| 1 | AVE140612KM0 | ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S. | 500-05-2023-21187 of date August 31, 2023 | Administración Central de Fiscalización Estratégica | 06 de septiembre de 2023 | 07 de septiembre de 2023 | |||
| 2 | AVP120326QR3 | AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S. | 500-05-2023-21186 of date August 31, 2023 | Administración Central de Fiscalización Estratégica | 06 de septiembre de 2023 | 07 de septiembre de 2023 | |||
| 3 | CAP060509IDA | CAPDETI, S.A. DE C.V. | 500-05-2023-21313 of date September 27, 2023 | Administración Central de Fiscalización Estratégica | 03 de octubre de 2023 | 04 de octubre de 2023 | |||
| 4 | CCI121218EY3 | COISA, CONSULTORES INDUSTRIALES, S.A. DE C.V. | 500-05-2018-22837 of date September 07, 2018 | Administración Central de Fiscalización Estratégica | 10 de septiembre de 2018 | 11 de septiembre de 2018 | |||
| 5 | CIP171113JU1 | CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V. | 500-05-2023-21312 of date September 26, 2023 | Administración Central de Fiscalización Estratégica | 02 de octubre de 2023 | 03 de octubre de 2023 | |||
| 6 | ECE171113GM3 | ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C. | 500-05-2023-21118 of date August 30, 2023 | Administración Central de Fiscalización Estratégica | 05 de septiembre de 2023 | 06 de septiembre de 2023 | |||
| 7 | MEA1708088T4 | MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V. | 500-05-2023-21311 of date September 26, 2023 | Administración Central de Fiscalización Estratégica | 02 de octubre de 2023 | 03 de octubre de 2023 | |||
| 8 | NCI160413F17 | NG CONSULTORES INMOBILIARIOS, S.A. DE C.V. | 500-05-2023-21119 of date August 30, 2023 | Administración Central de Fiscalización Estratégica | 05 de septiembre de 2023 | 06 de septiembre de 2023 | |||
| 9 | PID150305AL7 | PROMOVIENDO IDEAS, S.A. DE C.V. | 500-05-2023-21309 of date September 22, 2023 | Administración Central de Fiscalización Estratégica | 28 de septiembre de 2023 | 29 de septiembre de 2023 | |||
| 10 | QPO180607SH7 | Q POZOLE, S.A. DE C.V. | 500-05-2023-21355 of date September 29, 2023 | Administración Central de Fiscalización Estratégica | 05 de octubre de 2023 | 06 de octubre de 2023 |
Section B.- Notification on the Internet page of the Tax Administration Service
| R.F.C. | Name, denomination or trade name of the Taxpayer | Number and date of global presumption notice | Issuing Authority of the global presumption notice | Date of notification on the internet page of the Tax Administration Service | Date on which notification took effect |
|---|---|---|---|---|---|
| 1 | AVE140612KM0 | ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 08 de septiembre de 2023 |
| 2 | AVP120326QR3 | AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 08 de septiembre de 2023 |
| 3 | CAP060509IDA | CAPDETI, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 09 de octubre de 2023 |
| 4 | CCI121218EY3 | COISA, CONSULTORES INDUSTRIALES, S.A. DE C.V. | 500-05-2018-27113 of date September 28, 2018 | Administración Central de Fiscalización Estratégica | 28 de septiembre de 2018 |
| 5 | CIP171113JU1 | CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 09 de octubre de 2023 |
| 6 | ECE171113GM3 | ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 08 de septiembre de 2023 |
| 7 | MEA1708088T4 | MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 09 de octubre de 2023 |
| 8 | NCI160413F17 | NG CONSULTORES INMOBILIARIOS, S.A. DE C.V. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 08 de septiembre de 2023 |
| 9 | PID150305AL7 | PROMOVIENDO IDEAS, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 09 de octubre de 2023 |
| 10 | QPO180607SH7 | Q POZOLE, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 09 de octubre de 2023 |
Section C.- Notification in the Official Gazette of the Federation.
| R.F.C. | Name, denomination or trade name of the Taxpayer | Number and date of global presumption notice | Issuing Authority of the global presumption notice | Date of notification in the Official Gazette of the Federation | Date on which notification took effect |
|---|---|---|---|---|---|
| 1 | AVE140612KM0 | ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 2 | AVP120326QR3 | AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 3 | CAP060509IDA | CAPDETI, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 4 | CCI121218EY3 | COISA, CONSULTORES INDUSTRIALES, S.A. DE C.V. | 500-05-2018-27113 of date September 28, 2018 | Administración Central de Fiscalización Estratégica | 16 de octubre de 2018 |
| 5 | CIP171113JU1 | CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 6 | ECE171113GM3 | ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 7 | MEA1708088T4 | MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 8 | NCI160413F17 | NG CONSULTORES INMOBILIARIOS, S.A. DE C.V. | 500-05-2023-21241 of date September 08, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 9 | PID150305AL7 | PROMOVIENDO IDEAS, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
| 10 | QPO180607SH7 | Q POZOLE, S.A. DE C.V. | 500-05-2023-21490 of date October 09, 2023 | Administración Central de Fiscalización Estratégica | 01 de diciembre de 2023 |
Section D.- Notification of the definitive RESOLUTION notice in accordance with the fourth paragraph of Article 69-B of the Federal Tax Code.
| R.F.C. | Name, denomination or trade name of the Taxpayer | Number and date of definitive resolution | Issuing Authority of the definitive resolution | Notification Medium to the Taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Authority's Public Notice | Personal Notification | Tax Box Notification | |||||||
| Date of fixation in the Authority's Public Notice | Date on which notification took effect | Date of notification | Date on which notification took effect | Date of notification | Date on which notification took effect | ||||
| 1 | AVE140612KM0 | ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S. | 500-05-2024-6717 of date March 20, 2024 | Administración Central de Fiscalización Estratégica | 26 de marzo de 2024 | 27 de marzo de 2024 | |||
| 2 | AVP120326QR3 | AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S. | 500-05-2024-6701 of date March 06, 2024 | Administración Central de Fiscalización Estratégica | 12 de marzo de 2024 | 13 de marzo de 2024 | |||
| 3 | CAP060509IDA | CAPDETI, S.A. DE C.V. | 500-05-2024-6732 of date March 20, 2024 | Administración Central de Fiscalización Estratégica | 26 de marzo de 2024 | 27 de marzo de 2024 | |||
| 4 | CCI121218EY3 | COISA, CONSULTORES INDUSTRIALES, S.A. DE C.V. // In compliance with what was resolved in the Revocation Resource number RRL2019002362, issued by the Decentralized Juridical Administration of the Federal District "4", with headquarters in Mexico City. | 500-05-2020-7799 of date February 26, 2020 | Administración Central de Fiscalización Estratégica | 02 de marzo de 2020 | 03 de marzo de 2020 | |||
| 5 | CIP171113JU1 | CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V. | 500-05-2024-6749 of date March 21, 2024 | Administración Central de Fiscalización Estratégica | 27 de marzo de 2024 | 01 de abril de 2024 | |||
| 6 | ECE171113GM3 | ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C. | 500-05-2024-6730 of date March 20, 2024 | Administración Central de Fiscalización Estratégica | 26 de marzo de 2024 | 27 de marzo de 2024 | |||
| 7 | MEA1708088T4 | MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V. | 500-05-2024-6750 of date March 21, 2024 | Administración Central de Fiscalización Estratégica | 27 de marzo de 2024 | 01 de abril de 2024 | |||
| 8 | NCI160413F17 | NG CONSULTORES INMOBILIARIOS, S.A. DE C.V. | 500-05-2024-6731 of date March 20, 2024 | Administración Central de Fiscalización Estratégica | 26 de marzo de 2024 | 27 de marzo de 2024 | |||
| 9 | PID150305AL7 | PROMOVIENDO IDEAS, S.A. DE C.V. | 500-05-2024-6751 of date March 20, 2024 | Administración Central de Fiscalización Estratégica | 27 de marzo de 2024 | 01 de abril de 2024 | |||
| 10 | QPO180607SH7 | Q POZOLE, S.A. DE C.V. | 500-05-2024-6765 of date March 21, 2024 | Administración Central de Fiscalización Estratégica | 27 de marzo de 2024 | 01 de abril de 2024 |
Section E.- Additional data of the taxpayers.
| R.F.C. | Name, denomination or trade name of the Taxpayer | Fiscal Address | Predominant Activity | Reason for the Procedure |
|---|---|---|---|---|
| 1 | AVE140612KM0 | ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S. | Cuauhtémoc, Mexico City | Social guidance, education or training services provided |
| 2 | AVP120326QR3 | AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S. | Álvaro Obregon, Mexico City | Other professional, scientific and technical services |
| 3 | CAP060509IDA | CAPDETI, S.A. DE C.V. | Álvaro Obregon, Mexico City | Administrative consulting services |
| 4 | CCI121218EY3 | COISA, CONSULTORES INDUSTRIALES, S.A. DE C.V. | Álvaro Obregon, Mexico City | Other professional, scientific and technical services |
| 5 | CIP171113JU1 | CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V. | Álvaro Obregon, Mexico City | Other services related to real estate services |
| 6 | ECE171113GM3 | ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C. | Cuauhtémoc, Mexico City | Other services related to real estate services |
| 7 | MEA1708088T4 | MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V. | Benito Juarez, Mexico City | Administrative consulting services |
| 8 | NCI160413F17 | NG CONSULTORES INMOBILIARIOS, S.A. DE C.V. | Álvaro Obregon, Mexico City | Administrative consulting services |
| 9 | PID150305AL7 | PROMOVIENDO IDEAS, S.A. DE C.V. | ||
| 10 | QPO180607SH7 | Q POZOLE, S.A. DE C.V. |
Álvaro Obregón, Mexico City
Consulting services in administration
Absence of Assets, Absence of
Personnel, No Material Capacity
10
QPO180607SH7
Q POZOLE, S.A. DE C.V.
Guadalajara, Jalisco
Business administration services
Absence of Assets, Absence of
Personnel, No Material Capacity
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