Notice 500-05-2024-18517 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code — SHCP — MX

DOF: 18/10/2024

OFFICE 500-05-2024-18517 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 Auditing.

Office: 500-05-2024-18517

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 Auditing, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in 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 Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, amended 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, 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 Official Gazette of the Federation 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, 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 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 of 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 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 when 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 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 meet the requirements established in Articles 18, 18-A, and 19 of the Federal Tax Code.

Likewise, they are warned that if, after the granted period has elapsed, they do not provide 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 carried out 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, 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 Official Gazette of the Federation; this is so, since it is in the public interest to stop the invoicing of non-existent operations and that society knows who those taxpayers are who carry out this type of operations.

Sincerely.

Mexico City, September 09, 2024. - In substitution for the absence of the Central Administrator of Strategic Auditing, by the Coordinator of Strategic Auditing, 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, signs: C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Auditing "7".- Rubric.

Subject:

Annex 1 of office number 500-05-2024-18517 dated September 09, 2024, issued in substitution for the absence of the Central Administrator of Strategic Auditing, by C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Auditing "7", of the Central Administration of Strategic Auditing, 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, who fall under the presumption scenario provided for in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code.

Below, in the following table, the taxpayers referred to in office number 500-05-2024-18517 dated September 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 method to the taxpayer
				Court of the authority	Personal notification	Notification via Tax Box
				Date of posting on the courts 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	AAMJ780501U77	ALVAREZ MORAN JANET	500-05-2024-18336 dated August 01, 2024	Central Administration of Strategic Auditing	August 08, 2024	August 09, 2024
2	CLG1806182B9	COMERCIALIZADORA L Y G DE PRESTIGIO, S.A. DE C.V.	500-14-00-03-02-2024-2346 dated August 14, 2024	Decentralized Administration of Fiscal Audit of Campeche "1"	August 20, 2024	August 21, 2024
3	DTR150904246	DP TRUCKING, S.A. DE C.V.	500-04-00-00-00-2024-18202 dated August 02, 2024	Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination	August 08, 2024	August 09, 2024
4	EIHF860825H9A	ESPINOZA HERNANDEZ FRANCISCO	500-05-2024-18456 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
5	EUM180510PG2	EDIFICACIONES Y URBANIZACIONES MATEZIG, S.A. DE C.V.	500-27-00-08-02-2024-05950 dated August 26, 2024	Decentralized Administration of Fiscal Audit of Guerrero "1"	August 30, 2024	September 02, 2024
6	FALA710428SK3	FAVILA LOPEZ ALICIA	500-05-2024-18461 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
7	GAFR850703TM5	GARCIA FLORES RODOLFO EDUARDO	500-05-2024-18337 dated August 01, 2024	Central Administration of Strategic Auditing	August 02, 2024	August 20, 2024
8	GOMR951227IT9	GONZALEZ MARTINEZ ROSALINDA	500-18-00-05-01-2024-2064 dated August 02, 2024	Decentralized Administration of Fiscal Audit of Colima "1"	August 08, 2024	August 09, 2024
9	HERF9010025K3	HERNANDEZ RIVERA FRANCISCO JAVIER	500-05-2024-18498 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
10	MEAM7807228Z0	MENDIETA AGUILAR MARIA MAGDALENA	500-05-2024-18494 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
11	MHR190316MM2	MAQUINARIA E HIDROCARBUROS REYNOSA, S.A. DE C.V.	500-61-00-05-00-2024-08627 dated June 26, 2024	Decentralized Administration of Fiscal Audit of Tamaulipas "4"	July 02, 2024	July 03, 2024
12	MURR740307NM7	MURILLO RAMIREZ RICARDO	500-04-00-00-00-2024-14873 dated July 03, 2024	Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination	August 16, 2024	September 03, 2024
13	PACB6606023A5	PALOMO CHAVEZ BERTHA ALICIA	500-05-2024-18462 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
14	QUPC900114UT7	QUEZADA PEREZ MARIA DEL CARMEN	500-05-2024-18458 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
15	QURD890407RE5	QUIJANO RAMIREZ DIANA	500-05-2024-18460 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
16	RDE191002623	RECUPERADORA DETTE, S.A. DE C.V.	500-05-2024-18373 dated August 20, 2024	Central Administration of Strategic Auditing	August 26, 2024	August 27, 2024
17	SAAG731025G58	SANCHEZ ALVARADO MARIA GUADALUPE	500-42-00-05-02-2024-03270 dated June 27, 2024	Decentralized Administration of Fiscal Audit of Nuevo León "2"	July 03, 2024	July 04, 2024
18	SAJD690317JZ2	SANTOS JARDON DAVID	500-05-2024-18459 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
19	SETA640424TI6	SEGOVIA TORRES ALEJANDRA	500-05-2024-18457 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
20	TORA930106131	TORRES RAMIREZ ANGEL SANTOS	500-05-2024-18496 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
21	VEBC890726SK5	VERA BARROSO JOSE CARMEN	500-05-2024-18495 dated August 30, 2024	Central Administration of Strategic Auditing	September 05, 2024	September 06, 2024
22	VVG140905APA	VERTIZ AND VERTIZ GRUPS SOLUCIONS, S.A. DE C.V.	500-40-00-03-01-2024-1414 dated August 14, 2024	Decentralized Administration of Fiscal Audit of Nayarit "1"	August 20, 2024	August 21, 2024

Additional data of the taxpayers.

R.F.C.	Name, trade name or corporate name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for the Procedure
1	AAMJ780501U77	ALVAREZ MORAN JANET	Ecatepec de Morelos, State of Mexico	Repair and maintenance of industrial machinery and equipment	Absence of Assets, Absence of Personnel, No Material Capacity
2	CLG1806182B9	COMERCIALIZADORA L Y G DE PRESTIGIO, S.A. DE C.V.	Campeche, Campeche	Wholesale trade of other construction materials, except wood	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
3	DTR150904246	DP TRUCKING, S.A. DE C.V.	San Luis Potosí, San Luis Potosí.	Other wholesale trade intermediaries, wholesale trade of machinery and equipment for other services and for commercial activities, repair and maintenance of industrial machinery and equipment.	Absence of Assets, Lack of Infrastructure, No Material Capacity
4	EIHF860825H9A	ESPINOZA HERNANDEZ FRANCISCO	Culiacán, Sinaloa	Repair and maintenance of industrial machinery and equipment	Absence of Assets, Absence of Personnel, No Material Capacity
5	EUM180510PG2	EDIFICACIONES Y URBANIZACIONES MATEZIG, S.A. DE C.V.	Miguel Hidalgo, Mexico City	"other civil engineering constructions or heavy work"	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
6	FALA710428SK3	FAVILA LOPEZ ALICIA	Culiacán, Sinaloa.	Repair and maintenance of industrial machinery and equipment.	Absence of Assets, Absence of Personnel, No Material Capacity
7	GAFR850703TM5	GARCIA FLORES RODOLFO EDUARDO	Ecatepec de Morelos, State of Mexico	Other wholesale trade intermediaries	Absence of Assets, Absence of Personnel, No Material Capacity
8	GOMR951227IT9	GONZALEZ MARTINEZ ROSALINDA	Manzanillo, Colima	Wholesale trade of cement, brick, and gravel, Wholesale trade of other construction materials, except wood, Other specialized construction work, Other long-distance general freight transport, Other local general freight transport	Absence of Assets, Absence of Personnel, No Material Capacity
9	HERF9010025K3	HERNANDEZ RIVERA FRANCISCO JAVIER	Culiacán, Sinaloa	Repair and maintenance of industrial machinery and industry	Absence of Assets, Absence of Personnel, No Material Capacity
10	MEAM7807228Z0	MENDIETA AGUILAR MARIA MAGDALENA	Nezahualcóyotl, State of Mexico.	Repair and maintenance of industrial machinery and equipment.	Absence of Assets, Absence of Personnel, No Material Capacity
11	MHR190316MM2	MAQUINARIA E HIDROCARBUROS REYNOSA, S.A. DE C.V.	Reynosa, Tamaulipas	Commercialization of Petroleum Products	Absence of Assets, Absence of Personnel, No Material Capacity
12	MURR740307NM7	MURILLO RAMIREZ RICARDO	Tlaquepaque, Jalisco	Retail trade of used cars and trucks and integrated trade of cars and used trucks, purchase, sale, and consignment of cars and trucks	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
13	PACB6606023A5	PALOMO CHAVEZ BERTHA ALICIA	Zacatecas, Zacatecas.	Repair and maintenance of industrial machinery and equipment.	Absence of Assets, Absence of Personnel, No Material Capacity
14	QUPC900114UT7	QUEZADA PEREZ MARIA DEL CARMEN	Magdalena Contreras, Mexico City	Construction of single-family housing	Absence of Assets, Absence of Personnel, No Material Capacity
15	QURD890407RE5	QUIJANO RAMIREZ DIANA	Culiacán, Sinaloa.	Repair and maintenance of industrial machinery and equipment.	Absence of Assets, Absence of Personnel, No Material Capacity
16	RDE191002623	RECUPERADORA DETTE, S.A. DE C.V.	Tijuana, Baja California	Management consulting services	Absence of Assets, Absence of Personnel, No Material Capacity
17	SAAG731025G58	SANCHEZ ALVARADO MARIA GUADALUPE	San Nicolás de los Garza, Nuevo León	Other business support services	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
18	SAJD690317JZ2	SANTOS JARDON DAVID	Culiacán, Sinaloa	Repair and maintenance of industrial machinery and equipment	Absence of Assets, Absence of Personnel, No Material Capacity
19	SETA640424TI6	SEGOVIA TORRES ALEJANDRA	Saltillo, Coahuila de Zaragoza	Repair and maintenance of industrial machinery and equipment	Absence of Assets, Absence of Personnel, No Material Capacity
20	TORA930106131	TORRES RAMIREZ ANGEL SANTOS	Tuxpan, Veracruz Ignacio de la Llave.	Repair and maintenance of industrial machinery and equipment.	Absence of Assets, Absence of Personnel, No Material Capacity
21	VEBC890726SK5	VERA BARROSO JOSE CARMEN	Tlalpan, Mexico City.	Repair and maintenance of industrial machinery and equipment.	Absence of Assets, Absence of Personnel, No Material Capacity
22	VVG140905APA	VERTIZ AND VERTIZ GRUPS SOLUCIONS, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Advertising agency	Absence of Assets, Absence of Personnel

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