Notice 500-05-2024-18755 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code

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DOF: 08/11/2024

OFFICE 500-05-2024-18755 through which the global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated

At the margin a logo, which says: Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Audit.

Office: 500-05-2024-18755

Subject:

The global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated.

The Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established by 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 of the Federation 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 effect from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations and reformed by Decree by which various provisions of the Internal Regulations of the Secretariat 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 Customs Agency of Mexico are issued, published in the same official organ on December 21, 2021, in effect 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 by 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 effect 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 attributions and powers indicated in the first and second paragraphs of Article 69-B 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 that cover such receipts.

As a consequence of the above, the aforementioned authorities located the taxpayers in the circumstance of presumption 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 office of presumption, in which the particular facts for which the aforementioned presumption was considered appropriate were detailed.

For the above reason, and in support of the authorities that issued 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 circumstance provided for in the first paragraph of article 69-B of the Federal Tax Code, this is made known to them with the object that they can manifest before the tax authority that notified them the individual office what is convenient for their right 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 the date the last notification takes effect, according to the precedence established in the first paragraph of article 69 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 the terms of article 19 of said Code, through which they manifest what is convenient for their right, 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 they present 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 proofs, documentation and information; or well, in case of providing them, once admitted and valued, the facts indicated in the individual office mentioned in the third paragraph of this office are not disproven, it will proceed in the terms 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, denomination or trade name will be published in the list of taxpayers who have not disproven the facts imputed to them and, therefore, are definitely in the situation referred to in the first paragraph of article 69-B, list that for such effect will be disseminated on the internet page of the Tax Administration Service, and published in the Official Gazette of the Federation; the above, since it is of public interest to stop the billing of nonexistent operations and that society knows who those taxpayers are who carry out this type of operations.

Attentively.

Mexico City, October 21, 2024. - In substitution for the absence of the Central Administrator of Strategic Audit, by the Coordinator of Strategic Audit, of the Administrator of Strategic 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 Audit "7". - Rubric.

Subject:

Annex 1 of office number 500-05-2024-18755 dated October 21, 2024, issued in substitution for the absence of the Central Administrator of Strategic Audit, by C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Audit "7", of the Central Administration of Strategic Audit, of the General Administration of Federal Fiscal Audit, in which, in compliance with what is established in the second paragraph of article 69-B of the Federal Tax Code, it is notified to the taxpayers mentioned in this annex, that they fall under the presumption circumstance 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 500-05-2024-18755 dated October 21, 2024 are listed, indicating the date on which the individual presumption office was notified.

R.F.C.	Name, denomination or trade name of the Taxpayer	Number and date of individual presumption office	Issuing authority of the individual presumption office	Notification means
				Bullpen of the authority
				Date of posting on the bullpens of the Fiscal Authority
1	ACS121231E80<br>ABASTECEDORA COMERCIAL SALVITY, S.A. DE C.V.	500-05-2024-18640 dated September 30, 2024	Central Administration of Strategic Audit	October 07, 2024
2	CPB180720TPA<br>COMERCIALIZADORA DE PRODUCTOS BASHE, S.A. DE C.V.	500-74-05-02-01-2024-787 dated October 03, 2024	Decentralized Administration of Fiscal Audit of Federal District "4"	October 09, 2024
3	IFU020930HQ2<br>INMOBILIARIA LAS FUENTES, S.A. DE C.V.	500-46-00-05-02-2024-17759 dated October 11, 2024	Decentralized Administration of Fiscal Audit of Puebla "2"	October 17, 2024
4	KTO190718ES1<br>KRESPI TOOLZ, S.A. DE C.V.	500-04-00-00-00-2024-21103 dated September 30, 2024	Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination	October 07, 2024
5	LIT1201243T7<br>LIMPIEZAS INDUSTRIALES TAPVA, S.A. DE C.V.	500-05-2024-18639 dated September 30, 2024	Central Administration of Strategic Audit	October 07, 2024
6	LSC140728T18<br>LOLMEX SOLUCIONES COMERCIALES, S.A. DE C.V.	500-05-2024-18672 dated October 04, 2024	Central Administration of Strategic Audit	October 10, 2024
7	OCO070720UY7<br>OFR CONSULTORES, S.A. DE C.V.	500-36-04-02-02-2024-12799 dated September 06, 2024	Decentralized Administration of Fiscal Audit of Mexico "2"	September 12, 2024

Additional data of the taxpayers.

R.F.C.	Name, denomination or trade name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for Procedure
1	ACS121231E80<br>ABASTECEDORA COMERCIAL SALVITY, S.A. DE C.V.	Torreón, Coahuila de Zaragoza	Wholesale trade of fresh fruits and vegetables	Absence of Assets, Absence of Personnel, No Material Capacity
2	CPB180720TPA<br>COMERCIALIZADORA DE PRODUCTOS BASHE, S.A. DE C.V.	Coyoacán, Mexico City.	Wholesale trade of fibers, threads and fabrics.	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
3	IFU020930HQ2<br>INMOBILIARIA LAS FUENTES, S.A. DE C.V.	Puebla, Puebla	Rental of Other real estate	Absence of Assets, Absence of Personnel, No Material Capacity
4	KTO190718ES1<br>KRESPI TOOLZ, S.A. DE C.V.	León, Guanajuato	Repair and maintenance of industrial machinery and equipment and wholesale trade of machinery and equipment for the manufacturing industry	Absence of Assets, Lack of Infrastructure, No Material Capacity
5	LIT1201243T7<br>LIMPIEZAS INDUSTRIALES TAPVA, S.A. DE C.V.	Torreón, Coahuila de Zaragoza	Other cleaning services	Absence of Assets, Absence of Personnel, No Material Capacity
6	LSC140728T18<br>LOLMEX SOLUCIONES COMERCIALES, S.A. DE C.V.	Iztacalco, Mexico City	Other wholesale trade intermediaries	Absence of Assets, Absence of Personnel, No Material Capacity
7	OCO070720UY7<br>OFR CONSULTORES, S.A. DE C.V.	Guadalajara, Jalisco	Electronic processing of information, web page hosting and other related services.	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity

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