RegAlertRule · SHCP · 18 Oct 2024 · DOF 5741331
Notice 500-05-2024-18379 Communicating the Global List of Taxpayers Presumed to Have Issued Invoices Without Assets, Personnel, Infrastructure, or Material Capacity
The Tax Administration Service notifies 25 taxpayers that they are presumed to have issued tax receipts without possessing the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered by those receipts, pursuant to Article 69-B of the Federal Tax Code. These taxpayers are granted a period of 15 business days, counted from the effective date of the last notification, to submit a written statement and supporting documentation to the issuing authorities to disprove the imputed facts. If the taxpayers fail to provide evidence or if the evidence is insufficient to disprove the facts, their names will be published in a list of taxpayers who have not disproven the imputed facts, disseminated on the Tax Administration Service website and in the Federal Official Gazette.
DOF: 18/10/2024
OFFICE 500-05-2024-18379 communicating 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.
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 Taxation.
Office: 500-05-2024-18379
Subject:
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 Taxation, 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 Tax Administration Service Law, published in the Federal Official Gazette on December 15, 1995, amended by Decree published in the same Federal Official Gazette on June 12, 2003; 1, 2, first and second paragraphs, section B, fraction III, subsection e), and 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to Article 22, first paragraph, fraction VIII, and final, numeral 5, of the Internal Regulations of the Tax Administration Service published in the Federal Official Gazette on August 24, 2015, effective from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations and amended by Decree amending 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, effective 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 Federal Official Gazette on June 23, 2016, effective from July 23, 2016, in accordance with what is established in the First Transitory Article of said Agreement; as well as in Articles 33, final 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 tax 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, the taxpayers mentioned in the aforementioned Annex 1 of this office are informed 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 rights 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 in 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 when the last notification 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 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 rights, 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 if, 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 be taken in accordance with what is provided in the fourth paragraph of Article 69-B of the Federal Tax Code, in which case the resolution will be notified and the name, trade name, or corporate name will be published in the list of taxpayers who have not disproven the facts imputed to them and, therefore, are definitively in the situation referred to in the first paragraph of Article 69-B, a list that for this purpose will be disseminated on the website of the Tax Administration Service, and published in the Federal Official Gazette; this is so, since it is in the public interest to stop the billing of non-existent operations and that society knows who are those taxpayers who carry out this type of operations.
Respectfully.
Mexico City, August 09, 2024. - In substitution for the absence of the Central Administrator of Strategic Taxation, by the Coordinator of Strategic Taxation, the Administrator of Strategic Taxation "1", "2", "3", "4", "5" and "6", based on Articles 4, fourth paragraph, and 22, final paragraph, numeral 5 subsection h), of the Internal Regulations of the Tax Administration Service in force, signs:
C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Taxation "7". - Rubric.
Subject:
Annex 1 of office number 500-05-2024-18379 dated August 09, 2024, issued in substitution for the absence of the Central Administrator of Strategic Taxation, by C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Taxation "7", of the Central Administration of Strategic Taxation, 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, the taxpayers mentioned in this annex are notified that they 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 500-05-2024-18379 dated August 09, 2024 are listed, indicating the date on which the individual presumption office was notified.
| R.F.C. | Name, trade name or corporate name of the Taxpayer | Number and date of individual presumption office | Issuing authority of the individual presumption office | Notification means to the taxpayer | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Court of the Authority | Personal Notification | Notification via Tax Box | ||||||||
| Date of posting on the courts of the Fiscal Authority | 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 | ACT190802S67 | ACHTECK, S.A. DE C.V. | 500-05-2024-18302 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 2 | APR180704I79 | ADMI PREES, S. DE R.L. DE C.V. | 500-05-2024-13018 dated July 03, 2024 | Central Administration of Strategic Taxation | 03 July 2024 | 02 August 2024 | ||||
| 3 | BGS1007028L6 | BEST GLOBAL SOLUCIONES SEGURIDAD PRIVADA, S.A. | 500-42-00-03-00-2024-03211 dated June 25, 2024 | Disaggregated Administration of Fiscal Audit of Nuevo León "2" | 01 July 2024 | 02 July 2024 | ||||
| 4 | CCO1501143N6 | CONSULTORIA CONIA, S.A. DE C.V. | 500-05-2024-18335 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 5 | CCO160421MH8 | CONTRUCTORA 108 C, S.A. DE C.V. | 500-05-2024-18318 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 6 | CNU190228AE5 | CONSTRUCTORA NUTA, S.A. DE C.V. | 500-05-2024-18317 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 7 | CTA190519J87 | CONSTRUCTORA TAHDHIB, S.A. DE C.V. | 500-05-2024-18315 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 8 | CTO180315JR7 | COMERCIALIZADORA TELOS DE OCCIDENTE, S.A. DE C.V. | 500-05-2024-18296 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 9 | CVE1710054D7 | COMERCIALIZADORA VEMX, S.A. DE C.V. | 500-42-00-05-01-2024-03188 dated June 19, 2024 | Disaggregated Administration of Fiscal Audit of Nuevo León "2" | 25 June 2024 | 26 June 2024 | ||||
| 10 | DEX2104202K6 | DUSO EXPER, S.A. DE C.V. | 500-72-07-01-02-2024-12537 dated March 27, 2024 | Disaggregated Administration of Fiscal Audit of Federal District "2" | 25 April 2024 | 14 May 2024 | ||||
| 11 | EHO141024FEA | EVENTI HR ORGANIZACION Y LOGISTICA, S.A. DE C.V. | 500-05-2024-18297 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 12 | FAS2302177S5 | FASBENDER, S.A. DE C.V. | 500-32-00-03-04-2024-5271 dated August 01, 2024 | Disaggregated Administration of Fiscal Audit of Jalisco "3" | 02 August 2024 | 05 August 2024 | ||||
| 13 | FDI130104AJ4 | FREDCO DI, S.A. DE C.V. | 500-05-2024-18298 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 14 | GCS120705A84 | GRUPO CONSTRUCTOR SONSIO, S.A. DE C.V. | 500-05-2024-18319 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 15 | HEPN910822DM1 | NORMA ANGELICA HERNANDEZ PEREZ | 500-05-2024-18299 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 16 | IAI120628FP1 | INFRAESTRUCTURA & IMAGEN CONSTRUCCIONES, S.A. DE C.V. | 500-05-2024-18301 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 17 | MED1603291D9 | MEDUTEC, S.A. DE C.V. | 500-42-00-05-03-2024-03285 dated June 25, 2024 | Disaggregated Administration of Fiscal Audit of Nuevo León "2" | 01 July 2024 | 02 July 2024 | ||||
| 18 | OME171213DZ0 | OSMON DE MÉXICO, S.A. DE C.V. | 500-64-00-03-02-2024-001275 dated May 31, 2024 | Disaggregated Administration of Fiscal Audit of Veracruz "1" | 07 June 2024 | 10 June 2024 | ||||
| 19 | PCJ160805EB5 | PRODUCTOS COMERCIALES JUPITER, S.A. DE C.V. | 500-05-2024-13804 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 20 | PSC151205US3 | PAPER SCREEN, S.A. DE C.V. | 500-05-2024-12979 dated July 03, 2024 | Central Administration of Strategic Taxation | 05 July 2024 | 08 July 2024 | ||||
| 21 | RARV760210A57 | VERÓNICA RAMIREZ RAMIREZ | 500-05-2024-18300 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 22 | SAH140327HLA | SOURCES & HUMAN RESOURCES, S. DE R.L. DE C.V. | 500-05-2024-18305 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 23 | TMA210203GY2 | TRANSPORTES MAKITO, S.A. DE C.V. | 500-05-2024-18316 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 | ||||
| 24 | XPR1512049FA | XIE PRODUCCIONES, S.A. DE C.V. | 500-05-2024-12835 dated July 03, 2024 | Central Administration of Strategic Taxation | 05 July 2024 | 08 July 2024 | ||||
| 25 | XSO200204259 | XICTEL SOLUCIONES, S.A. DE C.V. | 500-05-2024-18303 dated July 31, 2024 | Central Administration of Strategic Taxation | 06 August 2024 | 07 August 2024 |
Additional data of the taxpayers.
| R.F.C. | Name, trade name or corporate name of the Taxpayer | Fiscal Address | Predominant Activity | Reason for Procedure | |
|---|---|---|---|---|---|
| 1 | ACT190802S67 | ACHTECK, S.A. DE C.V. | Cuauhtémoc, Mexico City. | Other wholesale trade intermediaries. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 2 | APR180704I79 | ADMI PREES, S. DE R.L. DE C.V. | Tijuana, Baja California | Business administration services. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 3 | BGS1007028L6 | BEST GLOBAL SOLUCIONES SEGURIDAD PRIVADA, S.A. | Monterrey, Nuevo León | Protection and custody services through monitoring of security systems and Investigation and protection and custody services, except through monitoring. | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity. |
| 4 | CCO1501143N6 | CONSULTORIA CONIA, S.A. DE C.V. | Guadalajara, Jalisco | Other wholesale trade intermediaries. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 5 | CCO160421MH8 | CONTRUCTORA 108 C, S.A. DE C.V. | Miguel Hidalgo, Mexico City | Construction of single-family housing. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 6 | CNU190228AE5 | CONSTRUCTORA NUTA, S.A. DE C.V. | Monterrey, Nuevo León | Other finishing work in buildings. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 7 | CTA190519J87 | CONSTRUCTORA TAHDHIB, S.A. DE C.V. | Querétaro, Querétaro. | Construction of commercial, institutional and service buildings. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 8 | CTO180315JR7 | COMERCIALIZADORA TELOS DE OCCIDENTE, S.A. DE C.V. | Guadalajara, Jalisco. | Wholesale trade of jewelry articles and other clothing accessories. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 9 | CVE1710054D7 | COMERCIALIZADORA VEMX, S.A. DE C.V. | San Nicolas de los Garza, Nuevo León. | Other Wholesale Trade Intermediaries. | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity. |
| 10 | DEX2104202K6 | DUSO EXPER, S.A. DE C.V. | Cuauhtémoc, Mexico City. | Other wholesale trade intermediaries. | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity. |
| 11 | EHO141024FEA | EVENTI HR ORGANIZACION Y LOGISTICA, S.A. DE C.V. | Tlalnepantla de Baz, State of Mexico. | Management consulting services. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 12 | FAS2302177S5 | FASBENDER, S.A. DE C.V. | Zapopan, Jalisco | Wholesale trade of furniture, medical and laboratory equipment and instruments. | Absence of Assets, Absence of Personnel, Lack of Infrastructure. |
| 13 | FDI130104AJ4 | FREDCO DI, S.A. DE C.V. | Xalapa, Veracruz Ignacio de la Llave. | Intermediate technology platforms on which goods are alienated and services are provided through the Internet, computer applications and similar. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 14 | GCS120705A84 | GRUPO CONSTRUCTOR SONSIO, S.A. DE C.V. | Coyoacán, Mexico City. | Construction of commercial, institutional and service buildings. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 15 | HEPN910822DM1 | NORMA ANGELICA HERNANDEZ PEREZ | Tlalpan, Mexico City | Repair and maintenance of industrial machinery and equipment. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 16 | IAI120628FP1 | INFRAESTRUCTURA & IMAGEN CONSTRUCCIONES, S.A. DE C.V. | San Pedro Tlaquepaque, Jalisco | Construction of urbanization works. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 17 | MED1603291D9 | MEDUTEC, S.A. DE C.V. | San Nicolas de los Garza, Nuevo León. | Construction of industrial sheds and plants. | Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity. |
| 18 | OME171213DZ0 | OSMON DE MÉXICO, S.A. DE C.V. | Xochimilco, Mexico City | Wholesale trade of cement, brick, gravel, Wholesale trade of other construction materials, except wood, Retail trade of hardware and general merchandise and Wholesale trade of metal materials. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 19 | PCJ160805EB5 | PRODUCTOS COMERCIALES JUPITER, S.A. DE C.V. | Benito Juárez, Mexico City | Other wholesale trade intermediaries. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 20 | PSC151205US3 | PAPER SCREEN, S.A. DE C.V. | Cuauhtémoc, Mexico City | Other Wholesale Trade Intermediaries. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 21 | RARV760210A57 | VERÓNICA RAMIREZ RAMIREZ | Ecatepec de Morelos, State of Mexico | Repair and maintenance of industrial machinery and equipment. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 22 | SAH140327HLA | SOURCES & HUMAN RESOURCES, S. DE R.L. DE C.V. | Naucalpan de Juárez, State of Mexico. | Management consulting services. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 23 | TMA210203GY2 | TRANSPORTES MAKITO, S.A. DE C.V. | Salvador Alvarado, Sinaloa. | Other local general cargo auto transport. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 24 | XPR1512049FA | XIE PRODUCCIONES, S.A. DE C.V. | Cuauhtémoc, Mexico City | Other recreational services provided by the private sector. | Absence of Assets, Absence of Personnel, No Material Capacity. |
| 25 | XSO200204259 | XICTEL SOLUCIONES, S.A. DE C.V. | Álvaro Obregón, Mexico City. | Management consulting services. | Absence of Assets, Absence of Personnel, No Material Capacity. |
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