Notice 500-05-2024-25842 Communicating the Global List of Taxpayers Presumed to Fall Under Article 69-B, Paragraph One of the Federal Fiscal Code

DOF: 24/01/2025

OFFICE 500-05-2024-25842 communicating the global list of taxpayers presumed to fall under the circumstance provided for in Article 69-B, first paragraph of the Federal Fiscal Code.

A logo appears at the margin, saying: Tax Administration Service.- General Administration of Federal Audit.

Central Administration of Strategic Fiscalization.

OFFICE: 500-05-2024-25842

Subject:

Global list of taxpayers presumed to fall under the circumstance provided for in Article 69-B, first paragraph of the Federal Fiscal Code is communicated.

The Central Administration of Strategic Fiscalization, attached to the General Administration of Federal 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 Journal of the Federation on December 15, 1995, reformed by Decree published in the same Official Journal on June 12, 2003; 1, 2, first paragraphs, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation with Article 22 paragraphs first, fraction VIII, and last, numeral 5, of the Internal Regulations of the Tax Administration Service published in the Official Journal 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 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, 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 attributions are delegated to the Public Servants of the Tax Administration Service, published in the Official Journal 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 Fiscal 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 Fiscal 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 covered by such receipts.

As a consequence of the above, the aforementioned authorities placed the taxpayers in the presumption circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal Code, therefore in this sense they notified each one of them the individual presumption office, in which the particular facts for which the referred 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 Fiscal Code, it is informed to the taxpayers mentioned in said Annex 1 of this office, that they are in the circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal 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 by Article 69-B, second paragraph, of the Federal Fiscal Code, each of the taxpayers mentioned in said Annex 1 of this office will have a term 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 Fiscal Code, in correlation with Article 135 of the Federal Fiscal 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 writing in original and two copies, signed by the taxpayer or their legal representative in terms of Article 19 of said Code, through which they manifest what is convenient for their rights, attaching to said writing 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 writing must comply with the requirements established in Articles 18, 18-A and 19 of the Federal Fiscal Code.

Likewise, they are warned that if the granted term 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, proceedings will be taken in terms provided for in the fourth paragraph of Article 69-B of the Federal Fiscal 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 which for such effect will be disseminated on the internet page of the Tax Administration Service, and published in the Official Journal of the Federation; the foregoing, 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.

Respectfully.

Mexico City, November 11, 2024.- In substitution for the absence of the Central Administrator of Strategic Fiscalization, by the Coordinator of Strategic Fiscalization, of the Administrator of Strategic Fiscalization "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, signature: C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Fiscalization "7".- Rubric.

Subject:

Annex 1 of office number 500-05-2024-25842 dated November 11, 2024, issued in substitution for the absence of the Central Administrator of Strategic Fiscalization, by CPA Nayeli Margarita Ramos Hernández, Administrator of Strategic Fiscalization "7", of the Central Administration of Strategic Fiscalization, 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 Fiscal 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 Fiscal Code.

Below, in the following table, the taxpayers referenced in office number 500-05-2024-25842 dated November 11, 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	Means of notification to the taxpayer
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	Estrados of the authority	Personal Notification	Notification via Tax Box
				Date of posting on Estrados 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	AESF720120QH2	ANGEL SANCHEZ FLORA	500-05-2024-18734 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
2	AUCL980826SD4	AZUCENO DE LA CALLEJA LUIS DAVID	500-05-2024-18735 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
3	CACI831222927	CHAGALA COTO ISABEL.	500-05-2024-18724 dated October 18, 2024	Central Administration of Strategic Fiscalization	October 24, 2024	October 25, 2024
4	CATJ6211268L0	CABRERA TRONCOSO J GUADALUPE	500-18-00-06-02-2024-992 dated October 09, 2024	Disaggregated Administration of Fiscal Audit of Colima "1"	October 15, 2024	October 31, 2024
5	CJO190515IQ3	COMERCIALIZADORA JOBE, S.A. DE C.V.	500-27-00-08-02-2024-08381 dated October 09, 2024	Disaggregated Administration of Fiscal Audit of Guerrero "1"	October 15, 2024	October 16, 2024
6	CPT101125S54	COMERCIALIZADORA DE PRODUCTOS DE TRANSFORMACION ECOLOGICA, S.A. DE C.V.	500-36-05-03-01-2024-14619 dated October 15, 2024	Disaggregated Administration of Fiscal Audit of Mexico "2"	October 21, 2024	October 22, 2024
7	DIS2109083Q9	DOBEL INGENIERIAS Y SERVICIO, S.A. DE C.V.	500-54-00-02-01-2024-3556 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Sonora "1"	November 04, 2024	November 05, 2024
8	FOBM891231TQ4	FLORES BRETON MARISOL	500-46-00-05-02-2024-19272 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Puebla "2"	November 07, 2024	November 08, 2024
9	GAMX6902059U9	GARCIA MORENO XOCHITL GUADALUPE	500-46-00-05-02-2024-19269 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Puebla "2"	November 07, 2024	November 08, 2024
10	GEMO831214E50	GERARDO MUÑOZ OSCAR	500-46-00-05-02-2024-19270 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Puebla "2"	November 07, 2024	November 08, 2024
11	GOBF770501M70	GONZALEZ BOBADILLA JOSE FELIPE	500-05-2024-18725 dated October 18, 2024	Central Administration of Strategic Fiscalization	October 24, 2024	October 25, 2024
12	GOGA771110RN5	GONZAGA RODRIGUEZ GONZALEZ ANA ELENA	500-05-2024-18729 dated October 24, 2024	Central Administration of Strategic Fiscalization	October 30, 2024	October 31, 2024
13	GORA950507ER6	GONZALEZ RIVERA ALVARO IVAN	500-05-2024-18756 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
14	GUFI851011747	GUERRERO FENTANES IVAN KARLO	500-05-2024-18779 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
15	JAMB950908KJA	JACOBO MENDEZ BRENDA	500-05-2024-18731 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
16	JITJ651225SG9	JIMENEZ TORRES MA. JESUS	500-05-2024-18732 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
17	LPR200508961	LRP PRODUCE, S.A. DE C.V.	500-46-00-05-02-2024-19268 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Puebla "2"	November 05, 2024	November 06, 2024
18	NARD800806132	NAVARRO ROMERO DANIEL	500-58-00-05-01-2024-1986 dated October 24, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "1"	October 30, 2024	October 31, 2024
19	PEGF800627B28	PEREZ GONZALEZ FABIOLA	500-05-2024-18730 dated October 24, 2024	Central Administration of Strategic Fiscalization	October 30, 2024	October 31, 2024
20	PEPE630927BA0	PEREZ PEREZ MARIA ESTELA	500-05-2024-18726 dated October 18, 2024	Central Administration of Strategic Fiscalization	October 24, 2024	October 25, 2024
21	PRM0408127D2	PRINCIPAL RENTALS DE MEXICO, S.A. DE C.V.	500-72-06-01-01-2024-29356 dated October 23, 2024	Disaggregated Administration of Fiscal Audit of Distrito Federal "2"	October 29, 2024	October 30, 2024
22	QUSE871116KA9	QUINTERO SEGOVIA ERICK EDMUNDO	500-05-2024-18733 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
23	ROMA940205JJ8	RODRIGUEZ MENDIETA ARELY ANDREA	500-05-2024-18723 dated October 18, 2024	Central Administration of Strategic Fiscalization	October 24, 2024	October 25, 2024
24	SCB160224CAA	SUMINISTROS Y CONSTRUCCIONES BIMARVI, S.A. DE C.V.	500-05-2024-18780 dated October 30, 2024	Central Administration of Strategic Fiscalization	November 05, 2024	November 06, 2024
25	TAR150828L32	TRAMITADORA ADUANAL DE REYNOSA, S.A. DE C.V.	500-61-00-04-00-2024-12633 dated September 27, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "4"	October 02, 2024	October 03, 2024
26	VEFM750608VA9	VELASQUEZ FERNANDEZ MARCO ANTONIO	500-04-03-00-00-2024-21387 dated October 14, 2024	Central Administration of Verification and Evaluation of Federative Entities in Matters of Fiscal Coordination	October 17, 2024	October 18, 2024

Additional data of the taxpayers.

R.F.C.	Name, denomination or trade name of the Taxpayer	Fiscal Address	Preponderant Activity	Reason for Procedure
1	AESF720120QH2	ANGEL SANCHEZ FLORA	Mazatlán, Sinaloa.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
2	AUCL980826SD4	AZUCENO DE LA CALLEJA LUIS DAVID	Tlalpan, Mexico City	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
3	CACI831222927	CHAGALA COTO ISABEL.	Mazatlán, Sinaloa.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
4	CATJ6211268L0	CABRERA TRONCOSO J GUADALUPE	León, Guanajuato	Wholesale trade of other construction materials, except wood, Wholesale trade of chemicals for industrial use, Wholesale trade of containers, paper and cardboard among others	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
5	CJO190515IQ3	COMERCIALIZADORA JOBE, S.A. DE C.V.	Acapulco de Juárez, Guerrero	Wholesale trade of other construction materials, except wood and wholesale trade of cement, brick and gravel.	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
6	CPT101125S54	COMERCIALIZADORA DE PRODUCTOS DE TRANSFORMACION ECOLOGICA, S.A. DE C.V.	Tlalnepantla de Baz, State of Mexico.	Sale in national territory of other fuels	Absence of assets, Absence of personnel, No material capacity.
7	DIS2109083Q9	DOBEL INGENIERIAS Y SERVICIO, S.A. DE C.V.	Hermosillo, Sonora	Construction of commercial, institutional and service buildings	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
8	FOBM891231TQ4	FLORES BRETON MARISOL	Puebla, Puebla	Manufacturing of energy distribution equipment and appliances	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
9	GAMX6902059U9	GARCIA MORENO XOCHITL GUADALUPE	Cuautlancingo, Puebla	Salaried worker	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
10	GEMO831214E50	GERARDO MUÑOZ OSCAR	Puebla, Puebla	Salaried worker	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
11	GOBF770501M70	GONZALEZ BOBADILLA JOSE FELIPE	Mazatlán, Sinaloa.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
12	GOGA771110RN5	GONZAGA RODRIGUEZ GONZALEZ ANA ELENA	Gustavo A. Madero, Mexico City.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
13	GORA950507ER6	GONZALEZ RIVERA ALVARO IVAN	Frontera, Coahuila de Zaragoza.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
14	GUFI851011747	GUERRERO FENTANES IVAN KARLO	Tlalpan, Mexico City.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
15	JAMB950908KJA	JACOBO MENDEZ BRENDA	Nicolás Romero, State of Mexico.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
16	JITJ651225SG9	JIMENEZ TORRES MA. JESUS	Tlalpan, Mexico City	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
17	LPR200508961	LRP PRODUCE, S.A. DE C.V.	Puebla, Puebla	Sand and gravel mining for construction	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
18	NARD800806132	NAVARRO ROMERO DANIEL	Victoria, Tamaulipas	Construction of urbanization works	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
19	PEGF800627B28	PEREZ GONZALEZ FABIOLA	Mazatlán, Sinaloa.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
20	PEPE630927BA0	PEREZ PEREZ MARIA ESTELA	Mazatlán, Sinaloa.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
21	PRM0408127D2	PRINCIPAL RENTALS DE MEXICO, S.A. DE C.V.	Cuauhtémoc, Mexico City	Cellular telephony	Absence of assets, Absence of personnel, No material capacity.
22	QUSE871116KA9	QUINTERO SEGOVIA ERICK EDMUNDO	Culiacán, Sinaloa	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
23	ROMA940205JJ8	RODRIGUEZ MENDIETA ARELY ANDREA	Nezahualcóyotl, State of Mexico.	Repair and maintenance of industrial machinery and equipment	Absence of assets, Absence of personnel, No material capacity.
24	SCB160224CAA	SUMINISTROS Y CONSTRUCCIONES BIMARVI, S.A. DE C.V.	Benito Juárez, Mexico City.	Wholesale trade of machinery and equipment for construction and mining	Absence of assets, Absence of personnel, No material capacity.
25	TAR150828L32	TRAMITADORA ADUANAL DE REYNOSA, S.A. DE C.V.	Reynosa, Tamaulipas	Commercialization of Hydrocarbons	Absence of assets, Absence of personnel, Lack of Infrastructure, No material capacity.
26	VEFM750608VA9	VELASQUEZ FERNANDEZ MARCO ANTONIO	Celaya Guanajuato	Manufacture of metal structures	Absence of assets, Absence of personnel, No material capacity.

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