Regulatory Alerts2025-01-24 | DOF 5747741Added
Notice 500-05-2024-25871 Communicating the Definitive Global List Under Article 69-B, Paragraph 3 of the Federal Tax Code in Force Until July 24, 2018
The Strategic Fiscal Audit Central Administration of the Tax Administration Service publishes the definitive global list of taxpayers who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action applies to the taxpayer DAGATZA OPERADORA DE PRODUCTOS Y SERVICIOS, S.A. DE C.V., whose definitive resolution was notified on August 6, 2024, and who did not appear before the authority or provide evidence within the fifteen-day period. Consequently, fiscal receipts issued by this entity are declared to have no fiscal effect, and their names are published in the Official Gazette and on the SAT website.
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DOF: 24/01/2025
OFFICIAL DOCUMENT 500-05-2024-25871 communicating the definitive global list under Article 69-B, paragraph three of the Federal Tax Code in force until July 24, 2018
At the margin, a logo stating: Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Audit.
OFFICIAL DOCUMENT: 500-05-2024-25871
Subject:
Communicating the definitive global list under
Article 69-B, paragraph three of the Federal Tax Code
in force until July 24, 2018.
The Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on the provisions of 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, reformed 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 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, effective from November 22, 2015, in accordance with the provisions of the first paragraph of the First Transitory Article of said Regulations and reformed by Decree reforming 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 the provisions of the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement by which various powers are delegated to 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 the provisions of the First Transitory Article of said Agreement; as well as Articles 33, last paragraph, 63 of the Federal Tax Code in force and 69-B, first, third, and fourth paragraphs of the Federal Tax Code in force until July 24, 2018, in relation to the Second Transitory Article of the "DECREE by which Article 69-B of the Federal Tax Code is reformed", published in the Official Gazette of the Federation on June 25, 2018 and Transitory Article Twenty-Fourth, fraction II) of the Fiscal Miscellany Resolution for 2024, published in the Official Gazette of the Federation on December 29, 2023, communicates the following:
As a result of the exercise of the powers and authorities indicated in Article 69-B, first and second paragraphs of the Federal Tax Code in force until July 24, 2018, the tax authorities cited in Annex 1, which is an integral part of this official document, 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.
Having detected such a situation, the tax authority, in order to comply with Article 69-B, second paragraph of the Federal Tax Code in force until July 24, 2018, as well as numeral 69 of the Regulations of said Code, issued an individual presumption notice to each of the taxpayers mentioned in the aforementioned Annex 1, and in said notice, the reasons and grounds were indicated by which the taxpayers fell into the hypothesis mentioned in the first paragraph of Article 69-B of the Federal Tax Code in force until July 24, 2018.
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 official document, 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 official document, 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 to the provisions of the second paragraph of Article 69-B of the Federal Tax Code in force until July 24, 2018, 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 statements and provide the evidence they considered pertinent to rebut 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 evaluated, did not rebut the facts indicated in the notices in question, it would proceed by said authorities, in terms of the third paragraph of Article 69-B of the Federal Tax Code in force until July 24, 2018, first to notify them of the definitive individual resolution, as well as to publish their names, denominations, or corporate names in the list of taxpayers who did not rebut the facts made known and therefore, would be definitively in the situation referred to in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code in force until July 24, 2018.
Once the period indicated in the preceding 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 in force until July 24, 2018, did not appear before the corresponding tax authority, despite being duly notified, and therefore did not present any documentation aimed at rebutting 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 rebut the facts imputed to them, and therefore, the hypothesis provided for in the first paragraph of this Article 69-B of the Federal Tax Code in force until July 24, 2018, is definitively fulfilled, for the reasons exposed in said definitive resolutions.
It should be noted that the definitive resolutions indicated in the preceding paragraph were duly notified in the terms indicated in the paragraphs preceding each of the taxpayers indicated in Annex 1, section D of this official document.
For the above stated and, taking into account that the third paragraph of Article 69-B of the Federal Tax Code, in force until July 24, 2018, states 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, in force until July 24, 2018, which has been initiated against them; therefore, in order to fully comply with the Third Dispositive contained in the aforementioned definitive resolutions, this Central Administration of Strategic 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 the present, proceeds to add the names, denominations, or corporate names of the taxpayers indicated in Annex 1 of this official document, in the list of taxpayers who did not rebut the facts imputed to them and therefore, are definitively in the situation referred to in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code in force until July 24, 2018, for the reasons 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 in force until July 24, 2018; the above, since it is in the public interest to stop the invoicing 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, November 19, 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.
Annex 1 of official document number 500-05-2024-25871 dated November 19, 2024, corresponding to taxpayers who DID NOT provide arguments or evidence to rebut the reason for which they were notified of the presumption notice, definitively updating the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code.
Section A.- Notification of the PRESUMPTION NOTICE in accordance with 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 corporate name of the Taxpayer
Number and date of individual presumption notice
Issuing authority of the individual presumption notice
Means of notification to the taxpayer
Court records of the authority
Personal notification
Notification via Tax Box
Date of fixing in the court records 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
DOP141125F24
DAGATZA OPERADORA DE PRODUCTOS Y SERVICIOS, S.A. DE C.V. // In compliance with the judgment of November 9, 2020, rendered by the Second Regional North-East Chamber of the Federal Administrative Justice Court within the Nullity Trial 548/18- 11-02-1
500-47-00-02-05-05- 2017-005785 of date February 28, 2017
Administration Concentrated Audit Fiscal of Querétaro "1"
September 20, 2023
September 21, 2023
Section B.- Notification on the Internet page of the Tax Administration Service
R.F.C.
Name, denomination, or corporate name of the Taxpayer
Number and date of global presumption notice
Issuing authority of the global presumption notice
Date of notification on the internet page of the Tax Administration Service
Date on which the notification took effect
1
DOP141125F24
DAGATZA OPERADORA DE PRODUCTOS Y SERVICIOS, S.A. DE C.V.
500-05-2017-38633 dated October 31 of 2017
Central Administration of Strategic Audit
October 31, 2017
November 1, 2017
Section C.- Notification in the Official Gazette of the Federation.
R.F.C.
Name, denomination, or corporate name of the Taxpayer
Number and date of global presumption notice
Issuing authority of the global presumption notice
Date of notification in the Official Gazette of the Federation
Date on which the notification took effect
1
DOP141125F24
DAGATZA OPERADORA DE PRODUCTOS Y SERVICIOS, S.A. DE C.V.
500-05-2017-38633 dated October 31 of 2017
Central Administration of Strategic Audit
November 15, 2017
November 16, 2017
Section D.- Notification of the DEFINITIVE RESOLUTION notice in accordance with the third paragraph of Article 69-B of the Federal Tax Code.
R.F.C.
Name, denomination, or corporate name of the Taxpayer
Number and date of definitive resolution
Issuing authority of the definitive resolution
Means of notification to the taxpayer
Court records of the authority
Personal notification
Notification via Tax Box
Date of fixing in the court records 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
DOP141125F24
DAGATZA OPERADORA DE PRODUCTOS Y SERVICIOS, S.A. DE C.V.
500-47-00-02-00- 2023-3858 dated August 6, 2024
Administration Concentrated Audit Fiscal of Querétaro "1"
August 12, 2024
August 13, 2024
Section E.- Additional data of the taxpayers.
R.F.C.
Name, denomination, or corporate name of the Taxpayer
Fiscal Address
Predominant Activity
Reason for the Procedure
1
DOP141125F24
DAGATZA OPERADORA DE PRODUCTOS Y SERVICIOS, S.A. DE C.V.
Jaltenco, State of Mexico
Other wholesale trade intermediaries
Absence of Assets, Absence of Personnel
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