Notice 500-05-2024-13073 Communicating the Global List of Taxpayers Presumed under Article 69-B of the Federal Tax Code — SHCP — MX

DOF: 09/08/2024

OFFICE 500-05-2024-13073 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: 500-05-2024-13073

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 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 Federations on December 15, 1995, reformed by Decree published in the same Official Gazette of the Federations 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 Federations on August 24, 2015, in force from November 22, 2015, in conformity 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 01, 2022, in conformity with what is established in the First Transitory Article of said Decree; Third Article, 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 Federations on June 23, 2016, in force from July 23, 2016, in conformity 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 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 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, by 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 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 circumstance provided for in the first paragraph of article 69-B of the Federal Tax Code, this is made known to them with the object 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 disprove the facts that led the authority to notify them.

Therefore, it is indicated that in accordance with what is established 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 the date 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 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 they present 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 evidence, the documentation and respective information; or well, in case of providing them, once admitted and valued, the facts indicated in the individual office mentioned in the third paragraph of this office are not rebutted, the procedure will proceed 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 trade 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 internet page of the Tax Administration Service, and published in the Official Gazette of the Federations; the above, since it is in the public interest to stop the billing of nonexistent operations and that society knows who are those taxpayers who carry out this type of operations.

Respectfully.

Mexico City, July 08, 2024. - Central Administrator of Strategic Audit, L.C. Rubén Martín López Rodríguez.- Signature.

Subject:

Annex 1 of office number 500-05-2024-13073 dated July 08, 2024, issued by the
L.C. Rubén Martín López Rodríguez, Central Administrator of Strategic Audit, of the General Administration of Federal Fiscal Audit, in which, in compliance with what is established in article 69-B, second paragraph of the Federal Tax Code, it is notified to the taxpayers mentioned in this annex, that they fall under the circumstance of presumption provided for in the first paragraph of the aforementioned article 69-B of the Federal Tax Code of the Federation.

Below, in the following table, the taxpayers referred to in office number 500-05-2024-13073 dated July 08, 2024 are listed, indicating the date on which the individual office of presumption was notified.

R.F.C.	Name, denomination or trade name of the Taxpayer	Number and date of individual presumption office	Issuing authority of the individual presumption office	Notification means to the taxpayer
				Tax Authority Bulletin Boards	Personal Notification	Tax Mailbox Notification
				Date of posting on the; Tax Authority Bulletin Boards	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	ACA140130TH4; AIR CAP, S.A. DE C.V.	500-74-03-02-01-2024-10816 dated June 18, 2024	Disaggregated Administration of Federal Fiscal Audit of Federal District "4"	June 24, 2024	June 25, 2024
2	ASL200723P24; ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V.	500-51-00-01-01-2024-39260 dated June 27, 2024	Disaggregated Administration of Fiscal Audit of Sinaloa "1"	July 03, 2024	July 04, 2024
3	ATE200528C96; ANDROSA TECHNOLOGY, S.A. DE C.V.	500-05-2024-12728 dated June 06, 2024	Central Administration of Strategic Audit	June 12, 2024	June 13, 2024
4	BEMF900803CT6; BERNAL MORALES JOSE FRANCISCO	500-42-00-05-02-2024-02974 dated June 06, 2024	Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2"	June 12, 2024	June 13, 2024
5	BSE190925CF6; BRECTON SERVICIOS, S.A. DE C.V.	500-05-2024-12729 dated June 11, 2024	Central Administration of Strategic Audit	June 17, 2024	June 18, 2024
6	CAM120703914; CAMPORTADOR, S.P.R. DE R.L. DE C.V.	500-05-2024-12804 dated June 19, 2024	Central Administration of Strategic Audit	June 25, 2024	June 26, 2024
7	CEK210703AHA; CONSTRUCCIONES EKT, S.A. DE C.V.	500-05-2024-12805 dated June 19, 2024	Central Administration of Strategic Audit	June 25, 2024	June 26, 2024
8	CLM2102199V8; COMERCIALIZADORA LAPICINUM DE MEXICO, S.A. DE C.V.	500-42-00-05-03-2024-03247 dated June 25, 2024	Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2"	July 01, 2024	July 02, 2024
9	CSR1902281IA; CONSTRUCCION Y SOLUCIONES RASTEX, S.A. DE C.V.	500-05-2024-12817 dated June 25, 2024	Central Administration of Strategic Audit	July 02, 2024	July 03, 2024
10	DHR2105188N9; DISTRIBUIDORA DE HERRAMIENTAS REDY, S. DE R.L. DE C.V.	500-05-2024-12730 dated June 11, 2024	Central Administration of Strategic Audit	June 13, 2024	June 14, 2024
11	EIN2105186Q1; EDUFAGA INDUSTRIALES, S. DE R.L. DE C.V.	500-05-2024-12731 dated June 19, 2024	Central Administration of Strategic Audit	June 24, 2024	June 25, 2024
12	FLO2002139P8; FLOMEDIC, S.A. DE C.V.	500-05-2024-12816 dated June 25, 2024	Central Administration of Strategic Audit	July 02, 2024	July 03, 2024
13	HELA8306195L7; HERNANDEZ LOPEZ ALMA VERONICA	500-08-00-03-00-2024-098 dated June 18, 2024	Disaggregated Administration of Federal Fiscal Audit of Aguascalientes "1"	June 24, 2024	June 25, 2024
14	LORL950211LG3; LOPEZ RETA LUIS RODRIGO	500-42-00-05-01-2024-02986 dated June 06, 2024	Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2"	June 12, 2024	June 13, 2024
15	MAR210720IJ4; MARKSHOP, S.A. DE C.V.	500-05-2024-12738 dated June 19, 2024	Central Administration of Strategic Audit	June 25, 2024	June 26, 2024
16	NST190214E24; NOVOSEN SERVICIOS TECNICOS DE MEXICO, S.A. DE C.V.	500-42-00-05-02-2024-03176 dated June 19, 2024	Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2"	June 25, 2024	June 26, 2024
17	OQF2105272F6; OPERADORA QFRT, S. DE R.L. DE C.V.	500-05-2024-12818 dated June 25, 2024	Central Administration of Strategic Audit	June 28, 2024	July 01, 2024
18	PCA220103FB0; PROSAP CAPITAL, S.A. DE C.V.	500-05-2024-12739 dated June 19, 2024	Central Administration of Strategic Audit	June 25, 2024	June 26, 2024
19	PHS870919GG0; PRODUCTOS HIGIÉNICOS SOLAR, S.A. DE C.V.	500-18-00-05-02-2024-1774 dated June 28, 2024	Disaggregated Administration of Federal Fiscal Audit of Colima "1"	July 01, 2024	July 02, 2024
20	REC210518UA1; RECJUM, S. DE R.L. DE C.V.	500-05-2024-12740 dated June 19, 2024	Central Administration of Strategic Audit	June 25, 2024	June 26, 2024
21	SAGE830122U16; SAAVEDRA GONZALEZ ERICK	500-42-00-05-03-2024-02980 dated June 06, 2024	Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2"	June 12, 2024	June 13, 2024
22	SIS201106HL9; SOPORTE EN INDUSTRIA SIERRA NORTE, S.A. DE C.V.	500-05-2024-12806 dated June 25, 2024	Central Administration of Strategic Audit	June 26, 2024	June 27, 2024
23	TLO190808754; TREMBAR LOGISTICON, S.A. DE C.V.	500-04-00-00-00-2024-14792 dated June 04, 2024	Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination	June 10, 2024	June 11, 2024

Additional data of the taxpayers.

	R.F.C.	Name, denomination or trade name of the Taxpayer	Fiscal Address	Preponderant Activity	Reason for the Procedure
1	ACA140130TH4	AIR CAP, S.A. DE C.V.	Benito Juárez, Mexico City	Other Services related to air transport.	Absence of Assets, Absence of Personnel, No Material Capacity
2	ASL200723P24	ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Wholesale trade of containers, paper and cardboard; wholesale trade of cement, brick and gravel; other repair and maintenance services of automobiles and trucks; consulting services in administration; other civil engineering constructions or heavy work	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
3	ATE200528C96	ANDROSA TECHNOLOGY, S.A. DE C.V.	San Pedro Garza García, Nuevo León	Software editing, except through the internet	Absence of Assets, Absence of Personnel, No Material Capacity
4	BEMF900803CT6	BERNAL MORALES JOSE FRANCISCO	Apodaca, Nuevo León	Consulting services in administration	Absence of Assets, Lack of Infrastructure, No Material Capacity
5	BSE190925CF6	BRECTON SERVICIOS, S.A. DE C.V.	Torreón, Coahuila de Zaragoza	Accounting and auditing services	Absence of Assets, Absence of Personnel, No Material Capacity
6	CAM120703914	CAMPORTADOR, S.P.R. DE R.L. DE C.V.	Guadalajara, Jalisco	Wholesale trade of fresh fruits and vegetables	Absence of Assets, Absence of Personnel, No Material Capacity
7	CEK210703AHA	CONSTRUCCIONES EKT, S.A. DE C.V.	Salvador Alvarado, Sinaloa	Construction of urbanization works	Absence of Assets, Absence of Personnel, No Material Capacity
8	CLM2102199V8	COMERCIALIZADORA LAPICINUM DE MEXICO, S.A. DE C.V.	San Nicolás de los Garza, Nuevo León	Other Wholesale Trade Intermediaries	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
9	CSR1902281IA	CONSTRUCCION Y SOLUCIONES RASTEX, S.A. DE C.V.	Monterrey, Nuevo León	Other finishing works in buildings	Absence of Assets, Absence of Personnel, No Material Capacity
10	DHR2105188N9	DISTRIBUIDORA DE HERRAMIENTAS REDY, S. DE R.L. DE C.V.	Torreón, Coahuila de Zaragoza	Wholesale sale by commission and consignment	Absence of Assets, Absence of Personnel, No Material Capacity
11	EIN2105186Q1	EDUFAGA INDUSTRIALES, S. DE R.L. DE C.V.	Torreón, Coahuila de Zaragoza	Repair and maintenance of industrial machinery and equipment	Absence of Assets, Absence of Personnel, No Material Capacity
12	FLO2002139P8	FLOMEDIC, S.A. DE C.V.	Guadalajara, Jalisco	Wholesale trade of pharmaceutical products	Absence of Assets, Absence of Personnel, No Material Capacity
13	HELA8306195L7	HERNANDEZ LOPEZ ALMA VERONICA	Aguascalientes, Aguascalientes	Wholesale trade of cement, brick and gravel	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
14	LORL950211LG3	LOPEZ RETA LUIS RODRIGO	Apodaca, Nuevo León	Other Business Support Services	Absence of Assets, Lack of Infrastructure, No Material Capacity
15	MAR210720IJ4	MARKSHOP, S.A. DE C.V.	Torreón, Coahuila de Zaragoza	Wholesale trade of other general use machinery and equipment	Absence of Assets, Absence of Personnel, No Material Capacity
16	NST190214E24	NOVOSEN SERVICIOS TECNICOS DE MEXICO, S.A. DE C.V.	Monterrey, Nuevo León	Wholesale trade of wood	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
17	OQF2105272F6	OPERADORA QFRT, S. DE R.L. DE C.V.	Torreón, Coahuila de Zaragoza.	Repair and maintenance of other electronic equipment and precision equipment	Absence of Assets, Absence of Personnel, No Material Capacity
18	PCA220103FB0	PROSAP CAPITAL, S.A. DE C.V.	Torreón, Coahuila de Zaragoza.	Wholesale trade of perfumery items	Absence of Assets, Absence of Personnel, No Material Capacity
19	PHS870919GG0	PRODUCTOS HIGIÉNICOS SOLAR, S.A. DE C.V.	Guadalajara, Jalisco	Manufacturing of soaps, cleaners and dentifrices	Absence of Assets, Absence of Personnel, No Material Capacity
20	REC210518UA1	RECJUM, S. DE R.L. DE C.V.	Torreón, Coahuila de Zaragoza.	Consulting services in administration	Absence of Assets, Absence of Personnel, No Material Capacity
21	SAGE830122U16	SAAVEDRA GONZALEZ ERICK	San Nicolás de los Garza, Nuevo León	Other business support services	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
22	SIS201106HL9	SOPORTE EN INDUSTRIA SIERRA NORTE, S.A. DE C.V.	San Pedro Garza Garcia, Nuevo León	Wholesale trade of machinery and equipment for other services and for commercial activities	Absence of Assets, Absence of Personnel, No Material Capacity
23	TLO190808754	TREMBAR LOGISTICON, S.A. DE C.V.	Torreón, Coahuila de Zaragoza.	Wholesale trade of machinery and equipment for construction and mining	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity

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