Regulatory Alerts2024-10-18 | DOF 5741334Added
Notice 500-05-2024-18517 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code
The Tax Administration Service notifies 22 taxpayers that they are presumed under Article 69-B of the Federal Tax Code for issuing fiscal receipts without possessing the necessary assets, personnel, infrastructure, or material capacity to provide the services or deliver the goods covered. These taxpayers have 15 business days from the effective date of the last notification to submit a written response 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 Service's website.
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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 | ||||
| 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 |
| 2 | CLG1806182B9 | COMERCIALIZADORA L Y G DE PRESTIGIO, S.A. DE C.V. | Campeche, Campeche | Wholesale trade of other construction materials, except wood |
| 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. |
| 4 | EIHF860825H9A | ESPINOZA HERNANDEZ FRANCISCO | Culiacán, Sinaloa | Repair and maintenance of industrial machinery and equipment |
| 5 | EUM180510PG2 | EDIFICACIONES Y URBANIZACIONES MATEZIG, S.A. DE C.V. | Miguel Hidalgo, Mexico City | "other civil engineering constructions or heavy work" |
| 6 | FALA710428SK3 | FAVILA LOPEZ ALICIA | Culiacán, Sinaloa. | Repair and maintenance of industrial machinery and equipment. |
| 7 | GAFR850703TM5 | GARCIA FLORES RODOLFO EDUARDO | Ecatepec de Morelos, State of Mexico | Other wholesale trade intermediaries |
| 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 |
| 9 | HERF9010025K3 | HERNANDEZ RIVERA FRANCISCO JAVIER | Culiacán, Sinaloa | Repair and maintenance of industrial machinery and industry |
| 10 | MEAM7807228Z0 | MENDIETA AGUILAR MARIA MAGDALENA | Nezahualcóyotl, State of Mexico. | Repair and maintenance of industrial machinery and equipment. |
| 11 | MHR190316MM2 | MAQUINARIA E HIDROCARBUROS REYNOSA, S.A. DE C.V. | Reynosa, Tamaulipas | Commercialization of Petroleum Products |
| 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 |
| 13 | PACB6606023A5 | PALOMO CHAVEZ BERTHA ALICIA | Zacatecas, Zacatecas. | Repair and maintenance of industrial machinery and equipment. |
| 14 | QUPC900114UT7 | QUEZADA PEREZ MARIA DEL CARMEN | Magdalena Contreras, Mexico City | Construction of single-family housing |
| 15 | QURD890407RE5 | QUIJANO RAMIREZ DIANA | Culiacán, Sinaloa. | Repair and maintenance of industrial machinery and equipment. |
| 16 | RDE191002623 | RECUPERADORA DETTE, S.A. DE C.V. | Tijuana, Baja California | Management consulting services |
| 17 | SAAG731025G58 | SANCHEZ ALVARADO MARIA GUADALUPE | San Nicolás de los Garza, Nuevo León | Other business support services |
| 18 | SAJD690317JZ2 | SANTOS JARDON DAVID | Culiacán, Sinaloa | Repair and maintenance of industrial machinery and equipment |
| 19 | SETA640424TI6 | SEGOVIA TORRES ALEJANDRA | Saltillo, Coahuila de Zaragoza | Repair and maintenance of industrial machinery and equipment |
| 20 | TORA930106131 | TORRES RAMIREZ ANGEL SANTOS | Tuxpan, Veracruz Ignacio de la Llave. | Repair and maintenance of industrial machinery and equipment. |
| 21 | VEBC890726SK5 | VERA BARROSO JOSE CARMEN | Tlalpan, Mexico City. | Repair and maintenance of industrial machinery and equipment. |
| 22 | VVG140905APA | VERTIZ AND VERTIZ GRUPS SOLUCIONS, S.A. DE C.V. | Miguel Hidalgo, Mexico City | Advertising agency |
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