Notice 500-05-2024-18557 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code

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DOF: 18/10/2024

OFFICE 500-05-2024-18557 through which the definitive global list is communicated under Article 69-B, paragraph four of the Federal Tax Code

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 Tax Audit.

Office: 500-05-2024-18557

Subject:

The definitive global list is communicated under Article 69-B, paragraph four of the Federal Tax Code.

The Central Administration of Strategic Tax 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 Federation on December 15, 1995, reformed by Decree published in the same Official Gazette on June 12, 2003; 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 paragraphs, 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 force from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations and reformed through 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 Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, in force from January 01, 2022, in accordance with what is established in the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement through which various attributions are delegated to the Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, in force 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, fourth and fifth paragraphs of the Federal Tax Code notifies the following:

As a result of the exercise of the attributions and powers 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 that cover such receipts.

Having detected such a situation, the tax authority, in order to comply with article 69-B, paragraph two 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 motives and grounds were indicated for which the taxpayers were located in the hypothesis mentioned 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 what is established by 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 manifestations and provide the proofs they considered pertinent to disprove 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 disprove 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 the publication of their names, denominations or business names in the list of taxpayers who did not disprove the facts made known and therefore, would be in definitive form in the 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, did not appear before the corresponding tax authority, despite being duly notified and, therefore, did not present any documentation aimed at disproving the facts made known through the aforementioned individual notices, the warning became effective, and the tax authorities proceeded to issue the definitive individual resolutions in which it was determined that by not appearing before the authority they did not disprove the facts imputed to them, and, therefore, that the hypothesis provided for in the first paragraph of this article 69-B of the Federal Tax Code is definitively updated, for the reasons exposed in said definitive resolutions.

It should be noted that the definitive resolutions indicated in the previous paragraph were duly notified in the terms indicated in the paragraphs preceding each of the taxpayers indicated in Annex 1, section D of this office.

For the above and, taking into account that the fourth paragraph of article 69-B of the Federal Tax Code indicates 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, that has been initiated against them; therefore, with the aim of fully complying with Resolutive Third contained in the aforementioned definitive resolutions, this Central Administration of Strategic Tax 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 business names of the taxpayers indicated in Annex 1 of this office, in the list of taxpayers who did not disprove the facts imputed to them and therefore, are in definitive form in the situation referred to in the first paragraph of said article 69-B of the Federal Tax Code, for the motives and grounds indicated in the definitive resolutions notified to each of them.

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, in order 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 in the 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, September 17, 2024. - In substitution for the absence of the Central Administrator of Strategic Tax Audit, from the Coordinator of Strategic Tax Audit, from the Administrator of Strategic Tax Audit "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 Tax Audit "7".- Rubric.

Annex 1 of office number 500-05-2024-18557 dated September 17, 2024, corresponding to taxpayers who DID NOT provide arguments or proofs to disprove the reason for which they were notified of the presumption office, updating DEFINITIVELY the situation referred to in the first paragraph of article 69-B of the Federal Tax Code.

Section A.- Notification of the OFFICE OF PRESUMPTION according to 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 business name of the Taxpayer	Number and date of individual presumption office	Issuing Authority of the individual presumption office	Notification Medium to the Taxpayer
				Authority Estrados		Personal Notification		Tax Box Notification
				Date of fixing in the Estrados of the Fiscal 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	ACO1709274V5	AUGUSTA CONTINENTAL, S.A. DE C.V.	500-74-03-01-02-2023-12655 dated December 12, 2023	Disaggregated Administration of Fiscal Audit of Federal District "4"	03 January 2024	04 January 2024
2	CEFN600129TI6	CERVANTES FARIAS NESTOR	500-37-00-07-02-2022-6635 dated April 01, 2022	Disaggregated Administration of Fiscal Audit of Michoacán "1"	13 April 2022	03 May 2022
3	GURK810706S69	GUERRERO RODRIGUEZ KARINA MELISSA	500-61-00-04-00-2024-01765 dated January 29, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "4"	02 February 2024	06 February 2024
4	HSA141106QL4	HERCO SOLUCIONES ADMINISTRATIVAS, S.A. DE C.V.	500-08-00-05-00-2022-1143 dated January 07, 2022	Disaggregated Administration of Fiscal Audit of Aguascalientes "1"	13 January 2022	14 January 2022

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

R.F.C.	Name, denomination or business name of the Taxpayer	Number and date of global presumption office	Issuing Authority of the global presumption office	Date of notification on the Internet page of the Tax Administration Service	Date on which the notification took effect
1	ACO1709274V5	AUGUSTA CONTINENTAL, S.A. DE C.V.	500-05-2024-6487 dated January 17, 2024	Central Administration of Strategic Tax Audit	17 January 2024
2	CEFN600129TI6	CERVANTES FARIAS NESTOR	500-05-2024-6487 dated January 17, 2024	Central Administration of Strategic Tax Audit	17 January 2024
3	GURK810706S69	GUERRERO RODRIGUEZ KARINA MELISSA	500-05-2024-6581 dated February 09, 2024	Central Administration of Strategic Tax Audit	09 February 2024
4	HSA141106QL4	HERCO SOLUCIONES ADMINISTRATIVAS, S.A. DE C.V.	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Tax Audit	02 December 2022

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

R.F.C.	Name, denomination or business name of the Taxpayer	Number and date of global presumption office	Issuing Authority of the global presumption office	Date of notification in the Official Gazette of the Federation	Date on which the notification took effect
1	ACO1709274V5	AUGUSTA CONTINENTAL, S.A. DE C.V.	500-05-2024-6487 dated January 17, 2024	Central Administration of Strategic Tax Audit	23 February 2024
2	CEFN600129TI6	CERVANTES FARIAS NESTOR	500-05-2024-6487 dated January 17, 2024	Central Administration of Strategic Tax Audit	23 February 2024
3	GURK810706S69	GUERRERO RODRIGUEZ KARINA MELISSA	500-05-2024-6581 dated February 09, 2024	Central Administration of Strategic Tax Audit	31 May 2024
4	HSA141106QL4	HERCO SOLUCIONES ADMINISTRATIVAS, S.A. DE C.V.	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Tax Audit	18 January 2023

Section D.- Notification of the OFFICE OF DEFINITIVE RESOLUTION according to the fourth paragraph of article 69-B of the Federal Tax Code.

R.F.C.	Name, denomination or business name of the Taxpayer	Number and date of definitive resolution	Issuing Authority of the definitive resolution	Notification Medium to the Taxpayer
				Authority Estrados		Personal Notification		Tax Box Notification
				Date of fixing in the Estrados of the Fiscal 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	ACO1709274V5	AUGUSTA CONTINENTAL, S.A. DE C.V.	500-74-03-01-02-2024-02815 dated May 28, 2024	Disaggregated Administration of Fiscal Audit of Federal District "4"	03 June 2024	04 June 2024
2	CEFN600129TI6	CERVANTES FARIAS NESTOR	500-37-00-07-02-2024-20546 dated April 24, 2024	Disaggregated Administration of Fiscal Audit of Michoacán "1"	29 April 2024	16 May 2024
3	GURK810706S69	GUERRERO RODRIGUEZ KARINA MELISSA	500-61-00-04-00-2024-09240 dated July 09, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "4"	29 July 2024	30 July 2024
4	HSA141106QL4	HERCO SOLUCIONES ADMINISTRATIVAS, S.A. DE C.V.	500-08-00-05-00-2023-4439 dated March 17, 2023	Disaggregated Administration of Fiscal Audit of Aguascalientes "1"	24 March 2023	27 March 2023

Section E.- Additional data of the taxpayers.

R.F.C.	Name, denomination or business name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for the Procedure
1	ACO1709274V5	AUGUSTA CONTINENTAL, S.A. DE C.V.	Benito Juarez, Mexico City.	Administrative management consulting services.
2	CEFN600129TI6	CERVANTES FARIAS NESTOR	Salvador Escalante, Michoacán de Ocampo	Wholesale trade of other waste materials
3	GURK810706S69	GUERRERO RODRIGUEZ KARINA MELISSA	Reynosa, Tamaulipas	Sale in national territory of gasoline and diesel
4	HSA141106QL4	HERCO SOLUCIONES ADMINISTRATIVAS, S.A. DE C.V.	Guadalajara, Jalisco	Other Services related to accounting, administrative consulting services and other scientific and technical consulting services.

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