Regulatory Alerts2024-07-05 | DOF 5732478Added
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
The Tax Administration Service notifies 16 taxpayers that they are presumed to have issued fiscal receipts without possessing the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered by those receipts, under Article 69-B, first paragraph, of the Federal Tax Code. Each taxpayer has 15 business days from the effective date of the last notification to submit a written statement and supporting documentation to the issuing authority to disprove the facts. If the presumption is not disproven, the resolution will be notified, and the taxpayers' names will be published in the Official Gazette of the Federation and on the Tax Administration Service website.
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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 | ||||
| 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 |
| 2 | CCC17060161A | CENTRO DE CAPACITACION CAFRH, S.C. | Benito Juarez, Mexico City | Other scientific and technical consulting services |
| 3 | CENA531208D78 | CERVANTES NAVA ALFONSO | Zapotlanejo, Jalisco | Wholesale trade of pharmaceutical products |
| 4 | CGR1303019X1 | COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V. | Cuauhtémoc, Mexico City | Wholesale trade of containers, paper and cardboard |
| 5 | COR170720MD8 | COMERCIALIZADORA ORTIGAL, S.A DE C.V. | Canatlán, Durango | Wholesale trade of cement, brick and gravel |
| 6 | DAVG670820MWA | DAGNINO VALDEZ GUADALUPE | Guasave, Sinaloa | Construction of works for water supply for the agricultural or livestock sector |
| 7 | DSA171221CM9 | DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER, S.A. DE C.V. | Cuauhtémoc, Mexico City | Legal firms |
| 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 |
| 9 | EAC090522E12 | EDIFICADORA ALTAS CUMBRES, S.A. DE C.V. | Zapopan, Jalisco | Construction of commercial, institutional and service buildings |
| 10 | GAM1907105Y5 | GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V. | Zapopan, Jalisco | Support services for legal procedures |
| 11 | HCA180723DC5 | HIGHEST CAPITAL, S.A.P.I. DE C.V. | Tlalnepantla de Baz, State of Mexico | Management consulting services |
| 12 | MAFG871103BZ1 | MARQUEZ FRANCO GREGORIO MARTÍN | Zapotlanejo, Jalisco | Wholesale trade of pharmaceutical products |
| 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 |
| 14 | SED200914RC6 | SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V. | San Pedro Garza García, Nuevo León | Support services for legal procedures |
| 15 | SGI171221QHA | SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V. | Miguel Hidalgo, Mexico City | Computer consulting services |
| 16 | SVE150305JK2 | SUCCESS 21 ENTERPRISES, S.A. DE C.V. | Querétaro, Querétaro | Construction of multifamily housing |
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