Notice 500-05-2024-12759 Communicating the Global List of Taxpayers Presumed to Fall Under Article 69-B, First Paragraph of the Federal Tax Code — SHCP — MX

DOF: 05/07/2024

OFFICE 500-05-2024-12759 through which the global list of taxpayers presumed to fall under the scenario 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 Auditing.

Office: 500-05-2024-12759.

Subject:

The global list of taxpayers presumed to fall under the scenario provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated.

The Central Administration of Strategic Auditing, 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 paragraphs, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to article 22 paragraphs first, 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 established 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 Customs Agency of Mexico are issued, published in the same official organ on December 21, 2021, in force 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 force 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 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 covered by such receipts.

As a consequence of the above, the aforementioned authorities placed the taxpayers in the presumption scenario 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 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 the aforementioned Annex 1 of this office, that they are in the scenario 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 the individual office what is convenient for their right 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 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 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 document 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 document 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 document 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, 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 take place in accordance with what is 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 attributed 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 Official Gazette of the Federation; the above, since it is in the public interest to stop the billing of non-existent operations and that society knows who those taxpayers are who carry out this type of operations.

Sincerely,

Mexico City, June 10, 2024.- In substitution for the absence of the Central Administrator of Strategic Auditing, by the Coordinator of Strategic Auditing, of the Administrator of Strategic Auditing "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, Administrator of Strategic Auditing "7".- Rubric.

Subject:

Annex 1 of office number 500-05-2024-12759 dated June 10, 2024, issued by L.C. Susana Herrera Maldonado in her capacity as Administrator of Strategic Auditing "7", in substitution for the absence of the Central Administrator of Strategic Auditing, 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, who fall under the presumption scenario 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 500-05-2024-12759 dated June 10, 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	Authority issuing the individual presumption office	Notification means to the taxpayer
				Court records of the authority	Personal notification	Tax Box Notification
				Date of posting on the records of the Tax Authority	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	BPS211119M31	BRACARI PROMOTORA DE SERVICIOS INTEGRALES, S.A. DE C.V.	500-05-2024-6922 dated April 24, 2024	Central Administration of Strategic Auditing	April 24, 2024	May 13, 2024
2	CCC17060161A	CENTRO DE CAPACITACION CAFRH, S.C.	500-05-2024-12715 dated May 30, 2024	Central Administration of Strategic Auditing	June 05, 2024	June 06, 2024
3	CENA531208D78	CERVANTES NAVA ALFONSO	500-05-2024-12716 dated May 30, 2024	Central Administration of Strategic Auditing	June 05, 2024	June 06, 2024
4	CGR1303019X1	COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V.	500-72-07-01-01-2024-12357 dated February 28, 2024	Decentralized Administration of Fiscal Audit of the Federal District	"2"	March 05, 2024	March 06, 2024
5	COR170720MD8	COMERCIALIZADORA ORTIGAL, S.A DE C.V.	500-23-00-06-02-2024-04753 dated May 14, 2024	Decentralized Administration of Fiscal Audit of Durango "1"	May 20, 2024	May 21, 2024
6	DAVG670820MWA	DAGNINO VALDEZ GUADALUPE	500-51-00-01-01-2024-24600 dated April 30, 2024	Decentralized Administration of Fiscal Audit of Sinaloa "1"	May 07, 2024	May 08, 2024
7	DSA171221CM9	DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER, S.A. DE C.V.	500-05-2024-2356 dated April 30, 2024	Central Administration of Strategic Auditing	May 07, 2024	May 08, 2024
8	DSC160525TK8	DISEÑO, SUPERVISION Y CONSTRUCCION VARMON, S.A. DE C.V.	500-51-00-01-01-2024-24601 dated April 30, 2024	Decentralized Administration of Fiscal Audit of Sinaloa "1"	May 07, 2024	May 08, 2024
9	EAC090522E12	EDIFICADORA ALTAS CUMBRES, S.A. DE C.V.	500-18-00-05-02-2024-1773 dated May 06, 2024	Decentralized Administration of Fiscal Audit of Colima "1"	May 10, 2024	May 13, 2024
10	GAM1907105Y5	GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V.	500-05-2024-6944 dated April 26, 2024	Central Administration of Strategic Auditing	May 03, 2024	May 06, 2024
11	HCA180723DC5	HIGHEST CAPITAL, S.A.P.I. DE C.V.	500-05-2024-6938 dated April 26, 2024	Central Administration of Strategic Auditing	May 03, 2024	May 06, 2024
12	MAFG871103BZ1	MARQUEZ FRANCO GREGORIO MARTÍN	500-05-2024-12717 dated May 30, 2024	Central Administration of Strategic Auditing	June 05, 2024	June 06, 2024
13	OTT200520722	OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.	500-05-2024-12718 dated May 30, 2024	Central Administration of Strategic Auditing	June 05, 2024	June 06, 2024
14	SED200914RC6	SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V.	500-05-2024-6937 dated April 26, 2024	Central Administration of Strategic Auditing	May 03, 2024	May 06, 2024
15	SGI171221QHA	SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V.	500-05-2024-2357 dated May 02, 2024	Central Administration of Strategic Auditing	May 08, 2024	May 09, 2024
16	SVE150305JK2	SUCCESS 21 ENTERPRISES, S.A. DE C.V.	500-74-05-03-01-2024-3128 dated May 13, 2024	Decentralized Administration of Fiscal Audit of the Federal District	"4"	May 17, 2024	May 20, 2024

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	BPS211119M31	BRACARI PROMOTORA DE SERVICIOS INTEGRALES, S.A. DE C.V.	Guadalajara, Jalisco	Accounting and auditing services	Absence of Assets, Absence of Personnel, No Material Capacity
2	CCC17060161A	CENTRO DE CAPACITACION CAFRH, S.C.	Benito Juarez, Mexico City	Other scientific and technical consulting services	Absence of Assets, Absence of Personnel, No Material Capacity
3	CENA531208D78	CERVANTES NAVA ALFONSO	Zapotlanejo, Jalisco	Wholesale trade of pharmaceutical products	Absence of Assets, Absence of Personnel, No Material Capacity
4	CGR1303019X1	COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V.	Cuauhtémoc, Mexico City	Wholesale trade of containers, paper and cardboard	Absence of Assets, Absence of Personnel, No Material Capacity
5	COR170720MD8	COMERCIALIZADORA ORTIGAL, S.A DE C.V.	Canatlán, Durango	Wholesale trade of cement, brick and gravel	Absence of Assets, Absence of Personnel, Lack of Infrastructure
6	DAVG670820MWA	DAGNINO VALDEZ GUADALUPE	Guasave, Sinaloa	Construction of works for water supply for the agricultural or livestock sector	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
7	DSA171221CM9	DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER, S.A. DE C.V.	Cuauhtémoc, Mexico City	Legal firms	Absence of Assets, Absence of Personnel, No Material Capacity
8	DSC160525TK8	DISEÑO, SUPERVISION Y CONSTRUCCION VARMON, S.A. DE C.V.	Guasave, Sinaloa	Construction of works for water supply for the agricultural or livestock sector	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
9	EAC090522E12	EDIFICADORA ALTAS CUMBRES, S.A. DE C.V.	Zapopan, Jalisco	Construction of commercial, institutional and service buildings	Absence of Assets, Absence of Personnel, No Material Capacity
10	GAM1907105Y5	GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V.	Zapopan, Jalisco	Support services for legal procedures	Absence of Assets, Absence of Personnel, No Material Capacity
11	HCA180723DC5	HIGHEST CAPITAL, S.A.P.I. DE C.V.	Tlalnepantla de Baz, State of Mexico	Management consulting services	Absence of Assets, Absence of Personnel, No Material Capacity
12	MAFG871103BZ1	MARQUEZ FRANCO GREGORIO MARTÍN	Zapotlanejo, Jalisco	Wholesale trade of pharmaceutical products	Absence of Assets, Absence of Personnel, No Material Capacity
13	OTT200520722	OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.	Naucalpan de Juarez, State of Mexico	Accounting and auditing services	Absence of Assets, Absence of Personnel, No Material Capacity
14	SED200914RC6	SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V.	San Pedro Garza García, Nuevo León	Support services for legal procedures	Absence of Assets, Absence of Personnel, No Material Capacity
15	SGI171221QHA	SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Computer consulting services	Absence of Assets, Absence of Personnel, No Material Capacity
16	SVE150305JK2	SUCCESS 21 ENTERPRISES, S.A. DE C.V.	Querétaro, Querétaro	Construction of multifamily housing	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity

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