Notice 500-05-2024-13112 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code

DOF: 09/08/2024

OFFICE 500-05-2024-13112 communicating the definitive global list under Article 69-B, paragraph four 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 Audit.

Office: 500-05-2024-13112

Subject:

Communicating the definitive global list under

Article 69-B, paragraph four of the Federal Tax

Code.

The Central Administration of Strategic Audit, 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, reformed 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, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to 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 the provisions of 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 Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, in effect 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 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 the provisions of the First Transitory Article of said Agreement; as well as 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 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.

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 fell into 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 list of presumption was notified on the internet page of the Tax Administration Service; and through 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 force, in relation to Article 135 of the Federal Tax Code.

Attending to the provisions of the second paragraph of Article 69-B of the Federal Tax Code, in the individual presumption notices, the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the aforementioned notifications, to make the declarations and provide the evidence they considered pertinent to rebut the facts made known through the aforementioned notices, warned that if, after the granted period, they did not provide the documentation and information and/or what they exhibited, once valued, 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 corporate names in the list of taxpayers who did not rebut the facts made known 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 period indicated in the previous paragraph has elapsed, and in view of the fact that those taxpayers during the period established in the second paragraph of Article 69-B of the Federal Tax Code, in exercise of the right provided for 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 made known in the aforementioned individual notices, 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 view of the fact that with the arguments manifested and evidence provided by those taxpayers, the aforementioned 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 preceding paragraphs to each of the taxpayers indicated in Annex 1, section D, of this office.

For the aforementioned reasons, and taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code states that under no circumstances will the list be published before the thirty business days following the notification of the resolution and that, to date, said period has elapsed since the notification of the resolution and, in addition, the aforementioned 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 for in Article 69-B of the Federal Tax Code, which has been initiated against them; therefore, in order to fully comply with Resolutive Third contained in the aforementioned definitive resolutions, this Central Administration of Strategic Audit, 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 this, proceeds to add the names, denominations, or corporate names of the taxpayers indicated in Annex 1 of this office, to 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, a 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 consider, with general effects, that the fiscal receipts issued by said taxpayers did not produce nor produced any fiscal effect, as declared by the fifth paragraph of Article 69-B of the Federal Tax Code; the above, since 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, July 10, 2024. - Central Administrator of Strategic Audit, L.C. Rubén Martín López Rodríguez.- Signature.

Annex 1 of office number 500-05-2024-13112 dated July 10, 2024, corresponding to taxpayers who DID provide arguments and/or evidence, but DID NOT rebut the reason for which the presumption notice was notified to them, definitively updating

the situation referred to in the first paragraph

of Article 69-B of the Federal Tax Code.

Section A.- Notification of the PRESUMPTION NOTICE in accordance with the first and second paragraphs

of Article 69-B of the Federal Tax Code, in relation to Article 69 of its Regulations.

R.F.C.

Name,

denomination or

corporate name of

the Taxpayer

Number and

date of individual

presumption notice

Authority

issuer of the

individual

presumption notice

Means of notification to the taxpayer

Authority's public notice board

Personal notification

Notification via Tax Box

Date of

fixing on

the public notice board

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

PMA1805143H7

PAPE MAX, S.A. DE

C.V.

500-05-2023-

26015 dated

October 26

2023

Central Administration of

Strategic Audit

November 01

2023

November 03

2023

Section B.- Notification on the Internet page of the Tax Administration Service

R.F.C.

Name, denomination or corporate

name of the Taxpayer

Number and date of global

presumption notice

Authority issuer of the

global presumption notice

Date of notification on

the internet page of the

Tax Administration

Service

Date on which the

notification

took effect

1

PMA1805143H7

PAPE MAX, S.A. DE C.V.

500-05-2023-26097 dated

November 10, 2023

Central Administration of

Strategic Audit

November 10, 2023

November 13, 2023

Section C.- Notification in the Official Gazette of the Federation.

R.F.C.

Name, denomination or corporate

name of the Taxpayer

Number and date of global

presumption notice

Authority issuer of the

global presumption notice

Date of notification in

the Official Gazette of the

Federation

Date on which the

notification

took effect

1

PMA1805143H7

PAPE MAX, S.A. DE C.V.

500-05-2023-26097 dated

November 10, 2023

Central Administration of

Strategic Audit

February 01, 2024

February 02, 2024

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

corporate name of

the Taxpayer

Number and date of

definitive resolution

Authority

issuer of the

definitive resolution

Means of notification to the taxpayer

Authority's public notice board

Personal notification

Notification via Tax Box

Date of

fixing on

the public notice board

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

PMA1805143H7

PAPE MAX, S.A. DE

C.V.

500-05-2024-12627

dated May 09

2024

Central Administration of

Strategic Audit

May 15

2024

May 16

2024

Section E.- Additional data of the taxpayers.

R.F.C.

Name, denomination or corporate

name of the Taxpayer

Tax Address

Predominant Activity

Reason for the Procedure

1

PMA1805143H7

PAPE MAX, S.A. DE C.V.

Guadalajara, Jalisco

Retail trade of stationery items

Absence of Assets, Absence of

Personnel, No Material Capacity

---

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