Regulatory Alerts2025-01-24 | DOF 5747742Added
Notice 500-05-2024-25914 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Fiscalization Administration of the SAT adds eight taxpayers to the definitive global list of contributors who failed to rebut facts regarding the issuance of fiscal receipts without assets, personnel, infrastructure, or material capacity. This action renders the fiscal receipts issued by these entities fiscally void for all purposes under Article 69-B of the Federal Tax Code. The affected entities are ALGIZ DESARROLLOS Y CONSTRUCCION, S.A. DE C.V., ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V., BAU Y OLIO, S.A. DE C.V., CORPORATIVO COAISE, S.A. DE C.V., DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V., LINYSUB NUEVA GENERACION, S.A. DE C.V., ROMANUTII SORRENTINO CONSULTORES, S.A. DE C.V., and YOZTEC, S.A. DE C.V.
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DOF: 24/01/2025
OFFICE ORDER 500-05-2024-25914 communicating the definitive global list under Article 69-B, paragraph four 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 Fiscalization.
OFFICE ORDER: 500-05-2024-25914
Subject:
Communicating the definitive global list under Article 69-B, paragraph four of the Federal Tax Code.
The Central Administration of Strategic Fiscalization, 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 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; 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 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 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 the provisions of the First Transitory Article of said Agreement; as well as 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 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 order, 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.
Having detected such a situation, the tax authority, in order to comply with Article 69-B, second paragraph, 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 the aforementioned Annex 1, and in said notice, the reasons and grounds were indicated for which the taxpayers fell under the hypothesis referred to 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 order, which is an integral part of it.
On the other hand, the global presumption list 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 order, 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 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 known through the aforementioned notices, warned that if, after the granted period had elapsed, 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, the authorities would proceed in terms of the fourth paragraph of Article 69-B of the Federal Tax Code, 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 known and therefore, would be in a definitive situation referred to in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code.
Once the period indicated in the previous paragraph had 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 exercise of the right provided for in the aforementioned legal provision, presented, through the means indicated in the individual resolutions themselves, various information, documentation, and arguments in order to rebut the facts known in the aforementioned individual notices, and said authorities proceeded to the admission and evaluation of them.
As a result of the evaluation mentioned in the preceding paragraph, and in view of the fact that with the arguments manifested and evidence provided by those taxpayers, the aforementioned authorities considered that those taxpayers did not rebut the facts imputed to them in the individual presumption notices already indicated, the same resolved what was appropriate and proceeded to the issuance of the definitive resolutions in which the reasons, motives, and grounds were indicated for why they did not rebut said facts; resolutions that were duly notified in the terms indicated in the preceding paragraphs to each of the taxpayers indicated in Annex 1, section D, of this office order.
For the aforementioned reasons, and taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code 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, which has been initiated against them; therefore, in order to fully comply with Resolutive Third contained in the aforementioned definitive resolutions, this Central Administration of Strategic Fiscalization, 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 office order, in the list of taxpayers who did not rebut the facts imputed to them and therefore, are in a definitive situation referred to in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code, for the reasons and grounds indicated in the definitive resolutions notified to each of them, a 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 do not produce nor produced any fiscal effect whatsoever, 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, November 27, 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, signs:
C.P.
Nayeli Margarita Ramos Hernández, Administrator of Strategic Fiscalization "7". - Rubric.
Annex 1 of office order number 500-05-2024-25914 dated November 27, 2024, corresponding to taxpayers who DID provide arguments and/or evidence, but DID NOT rebut the reason for which the presumption notice was notified to them, 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 OFFICE ORDER 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 office order | Issuing authority of the individual presumption office order | Notification means to the taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Authority's Bench | Personal Notification | Tax Box Notification | |||||||
| Date of posting on the Authority's Bench | 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 | ADC160411AD2 | ALGIZ DESARROLLOS Y CONSTRUCCION, S.A. DE C.V. | 500-74-05-04-02-2024-1661 dated January 11, 2024 | Disaggregated Administration of Fiscal Audit of the Federal District "4" | 17 January 2024 | 18 January 2024 | |||
| 2 | ASL200723P24 | ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V. | 500-51-00-01-01-2024-39260 dated June 27, 2024 | Disaggregated Administration of Fiscal Audit of Sinaloa "1" | 03 July 2024 | 04 July 2024 | |||
| 3 | BOL200401DY1 | BAU Y OLIO, S.A. DE C.V. | 500-05-2024-6700 dated March 05, 2024 | Central Administration of Strategic Fiscalization | 11 March 2024 | 12 March 2024 | |||
| 4 | CCO071022PW0 | CORPORATIVO COAISE, S.A. DE C.V. | 500-27-00-09-01-2020-10498 dated September 04, 2020 | Disaggregated Administration of Fiscal Audit of Guerrero "1" | 04 September 2020 | 07 September 2020 | |||
| 5 | DMO200617ML7 | DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | 500-05-2024-6809 dated April 01, 2024 | Central Administration of Strategic Fiscalization | 05 April 2024 | 08 April 2024 | |||
| 6 | LNG200520FK9 | LINYSUB NUEVA GENERACION, S.A. DE C.V. | 500-05-2024-6665 dated February 26, 2024 | Central Administration of Strategic Fiscalization | 01 March 2024 | 04 March 2024 | |||
| 7 | RSC191218Q78 | ROMANUTII SORRENTINO CONSULTORES, S.A. DE C.V. | 500-05-2024-6555 dated February 02, 2024 | Central Administration of Strategic Fiscalization | 09 February 2024 | 12 February 2024 | |||
| 8 | YOZ130826MZ4 | YOZTEC, S.A. DE C.V. | 500-72-07-01-03-2024-12342 dated March 04, 2024 | Disaggregated Administration of Fiscal Audit of the Federal District "2" | 08 March 2024 | 11 March 2024 |
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 office order | Issuing authority of the global presumption office order | Date of notification on the internet page of the Tax Administration Service | Date on which notification took effect |
|---|---|---|---|---|---|
| 1 | ADC160411AD2 | ALGIZ DESARROLLOS Y CONSTRUCCION, S.A. DE C.V. | 500-05-2024-6581 dated February 09, 2024 | Central Administration of Strategic Fiscalization | 09 February 2024 |
| 2 | ASL200723P24 | ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscalization | 08 July 2024 |
| 3 | BOL200401DY1 | BAU Y OLIO, S.A. DE C.V. | 500-05-2024-6840 dated April 05, 2024 | Central Administration of Strategic Fiscalization | 05 April 2024 |
| 4 | CCO071022PW0 | CORPORATIVO COAISE, S.A. DE C.V. | 500-05-2020-23556 dated October 05, 2020 | Central Administration of Strategic Fiscalization | 05 October 2020 |
| 5 | DMO200617ML7 | DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | 500-05-2024-12626 dated May 06, 2024 | Central Administration of Strategic Fiscalization | 06 May 2024 |
| 6 | LNG200520FK9 | LINYSUB NUEVA GENERACION, S.A. DE C.V. | 500-05-2024-6715 dated March 08, 2024 | Central Administration of Strategic Fiscalization | 08 March 2024 |
| 7 | RSC191218Q78 | ROMANUTII SORRENTINO CONSULTORES, S.A. DE C.V. | 500-05-2024-6715 dated March 08, 2024 | Central Administration of Strategic Fiscalization | 08 March 2024 |
| 8 | YOZ130826MZ4 | YOZTEC, S.A. DE C.V. | 500-05-2024-12626 dated May 06, 2024 | Central Administration of Strategic Fiscalization | 06 May 2024 |
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 office order | Issuing authority of the global presumption office order | Date of notification in the Official Gazette of the Federation | Date on which notification took effect |
|---|---|---|---|---|---|
| 1 | ADC160411AD2 | ALGIZ DESARROLLOS Y CONSTRUCCION, S.A. DE C.V. | 500-05-2024-6581 dated February 09, 2024 | Central Administration of Strategic Fiscalization | 31 May 2024 |
| 2 | ASL200723P24 | ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscalization | 09 August 2024 |
| 3 | BOL200401DY1 | BAU Y OLIO, S.A. DE C.V. | 500-05-2024-6840 dated April 05, 2024 | Central Administration of Strategic Fiscalization | 31 May 2024 |
| 4 | CCO071022PW0 | CORPORATIVO COAISE, S.A. DE C.V. | 500-05-2020-23556 dated October 05, 2020 | Central Administration of Strategic Fiscalization | 19 October 2020 |
| 5 | DMO200617ML7 | DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | 500-05-2024-12626 dated May 06, 2024 | Central Administration of Strategic Fiscalization | 20 June 2024 |
| 6 | LNG200520FK9 | LINYSUB NUEVA GENERACION, S.A. DE C.V. | 500-05-2024-6715 dated March 08, 2024 | Central Administration of Strategic Fiscalization | 31 May 2024 |
| 7 | RSC191218Q78 | ROMANUTII SORRENTINO CONSULTORES, S.A. DE C.V. | 500-05-2024-6715 dated March 08, 2024 | Central Administration of Strategic Fiscalization | 31 May 2024 |
| 8 | YOZ130826MZ4 | YOZTEC, S.A. DE C.V. | 500-05-2024-12626 dated May 06, 2024 | Central Administration of Strategic Fiscalization | 20 June 2024 |
Section D.- Notification of the OFFICE ORDER OF DEFINITIVE RESOLUTION in accordance with the fourth 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 | Notification means to the taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Authority's Bench | Personal Notification | Tax Box Notification | |||||||
| Date of posting on the Authority's Bench | 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 | ADC160411AD2 | ALGIZ DESARROLLOS Y CONSTRUCCION, S.A. DE C.V. | 500-74-05-04-02-2024-1862 dated September 02, 2024 | Disaggregated Administration of Fiscal Audit of the Federal District "4" | 06 September 2024 | 09 September 2024 | |||
| 2 | ASL200723P24 | ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V. | 500-51-00-01-01-2024-57695 dated September 27, 2024 | Disaggregated Administration of Fiscal Audit of Sinaloa "1" | 03 October 2024 | 04 October 2024 | |||
| 3 | BOL200401DY1 | BAU Y OLIO, S.A. DE C.V. | 500-05-2024-18553 dated September 13, 2024 | Central Administration of Strategic Fiscalization | 20 September 2024 | 23 September 2024 | |||
| 4 | CCO071022PW0 | CORPORATIVO COAISE, S.A. DE C.V. | 500-27-00-09-02-2021-1954 dated February 19, 2021 | Disaggregated Administration of Fiscal Audit of Guerrero "1" | 19 February 2021 | 22 February 2021 | |||
| 5 | DMO200617ML7 | DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | 500-05-2024-18671 dated October 04, 2024 | Central Administration of Strategic Fiscalization | 10 October 2024 | 11 October 2024 | |||
| 6 | LNG200520FK9 | LINYSUB NUEVA GENERACION, S.A. DE C.V. | 500-05-2024-18552 dated September 12, 2024 | Central Administration of Strategic Fiscalization | 19 September 2024 | 20 September 2024 | |||
| 7 | RSC191218Q78 | ROMANUTII SORRENTINO CONSULTORES, S.A. DE C.V. | 500-05-2024-18512 dated September 06, 2024 | Central Administration of Strategic Fiscalization | 12 September 2024 | 13 September 2024 | |||
| 8 | YOZ130826MZ4 | YOZTEC, S.A. DE C.V. | 500-72-07-01-02-2024-13384 dated September 19, 2024 | Disaggregated Administration of Fiscal Audit of the Federal District "2" | 25 September 2024 | 26 September 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 | ADC160411AD2 | ALGIZ DESARROLLOS Y CONSTRUCCION, S.A. DE C.V. | Benito Juárez, Mexico City | Construction of multifamily housing |
| 2 | ASL200723P24 | ASESORIA Y SERVICIOS LERVIZA, S.A. DE C.V. | Miguel Hidalgo, Mexico City | Wholesale trade of cement, brick, and gravel |
| 3 | BOL200401DY1 | BAU Y OLIO, S.A. DE C.V. | Naucalpan de Juárez, State of Mexico | Support services for legal procedures |
| 4 | CCO071022PW0 | CORPORATIVO COAISE, S.A. DE C.V. | Acapulco de Juárez, Guerrero | Private sector hospitals dedicated to other medical specialties requiring a medical degree according to laws |
| 5 | DMO200617ML7 | DISTRIBUIDORA MEDICA ONCOPHARMAX, S.A. DE C.V. | Zapopan, Jalisco | Wholesale trade of furniture, equipment, and medical and laboratory instruments |
| 6 | LNG200520FK9 | LINYSUB NUEVA GENERACION, S.A. DE C.V. | Naucalpan de Juárez, State of Mexico | Management consulting services |
| 7 | RSC191218Q78 | ROMANUTII SORRENTINO CONSULTORES, S.A. DE C.V. | Benito Juárez, Quintana Roo | Food preparation services for special occasions |
| 8 | YOZ130826MZ4 | YOZTEC, S.A. DE C.V. | Iztapalapa, Mexico City | Business administration services |
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