Notice 500-05-2024-26177 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code

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DOF: 24/01/2025

OFFICE 500-05-2024-26177 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 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 Fiscalization.

OFFICE: 500-05-2024-26177

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 Fiscalization, 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 and second paragraphs, 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, 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 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 effect 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 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 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 covered by such receipts.

As a consequence of the above, the aforementioned authorities placed 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 presumption office, in which the particular facts for which the referred 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 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 Tax Code. This is made known to them with the object that they may 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 Tax Code, each of the taxpayers mentioned in said Annex 1 of this office will have a term of 15 business days, counted from the date the last of the notifications takes effect, according to the precedence established in article 69, first paragraph of the Regulations of the Federal Tax Code, in correlation to 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 statement 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 written statement 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 written statement 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 term expires without providing the respective proofs, documentation, and information; or, 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 take place in 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 corporate name will be published in the list of taxpayers who have not disproven the facts imputed to them and, therefore, are definitively 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 Gazette of the Federation; the foregoing, since it is in the public interest to stop the billing of nonexistent operations and that society knows who those taxpayers are who carry out this type of operations.

Respectfully.

Mexico City, December 13, 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.

Subject:

Annex 1 of office number 500-05-2024-26177 dated December 13, 2024, issued by C.P. Nayeli Margarita Ramos Hernández in her capacity as Administrator of Strategic Fiscalization "7", in substitution for the absence of the Central Administrator 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 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 500-05-2024-26177 dated December 13, 2024 are listed, indicating the date on which the individual presumption office was notified.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of individual presumption office	Issuing authority of the individual presumption office	Notification means
				Estrados of the Authority
				Date of posting on the Estrados of the Fiscal Authority
1	AAMR880312AV1	AYALA MARTINEZ RAYMUNDO	500-27-00-08-02-2024-08365 dated September 19, 2024	Disaggregated Administration of Fiscal Audit of Guerrero "1"
2	ACM150126KT4	ARRENDAMIENTO Y COMERCIALIZACION EN MOVIMIENTO, S.A. DE C.V.	500-36-05-03-03-2024-16995 dated December 03, 2024	Disaggregated Administration of Fiscal Audit of Mexico "2"
3	AET201113369	ARCH ECOSYSTEMS TECH, S.A. DE C.V.	500-05-2024-25965 dated December 04, 2024	Central Administration of Strategic Fiscalization
4	AIM160829TU9	AREY IMPORTACIONES, S.A. DE C.V.	500-45-00-02-00-2024-15474 dated December 03, 2024	Disaggregated Administration of Fiscal Audit of Puebla "1"
5	BAOJ9405108X0	BARRERA OCAÑA JENNIFER	500-05-2024-25959 dated December 04, 2024	Central Administration of Strategic Fiscalization
6	CDO180212M14	CONSTRU DORIC, S.A. DE C.V.	500-40-00-05-01-2024-13435 dated November 28, 2024	Disaggregated Administration of Fiscal Audit of Nayarit "1"
7	CMA181030KS8	CONSTRUCCIONES MALLET, S.A. DE C.V.	500-45-00-02-00-2024-15731 dated December 03, 2024	Disaggregated Administration of Fiscal Audit of Puebla "1"
8	CPM1508313A0	CONSTRUCTORA DEL PACIFICO MUMU, S.A. DE C.V.	500-18-00-05-01-2024-2156 dated November 11, 2024	Disaggregated Administration of Fiscal Audit of Colima "1"
9	CRE070418CX4	PRIVATE EQUITY CP, S.A.P.I. DE C.V.	500-74-06-01-02-2024-2551 dated November 28, 2024	Disaggregated Administration of Fiscal Audit of Federal District "4"
10	CSE190410P55	COMERCIO Y SERVICIOS EDUBI, S.A. DE C.V.	500-45-00-02-00-2024-15730 dated December 03, 2024	Disaggregated Administration of Fiscal Audit of Puebla "1"
11	CUAJ010619FJ5	DE LA CRUZ ALVARADO JASMIN	500-05-2024-25954 dated December 03, 2024	Central Administration of Strategic Fiscalization
12	CUVE810101KA9	CRUZ VELAZQUEZ EMANUEL	500-14-00-03-02-2024-7634 dated December 04, 2024	Disaggregated Administration of Fiscal Audit of Campeche "1"
13	DIRR811203DD6	DIAZ RAMIREZ RODRIGO	500-46-00-05-02-2024-19273 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Puebla "2"
14	EAM100226E96	EUREKA ASESORIA EN MARKETING, S.A DE C.V.	500-36-07-01-03-2024-16582 dated November 25, 2024	Disaggregated Administration of Fiscal Audit of Mexico "2"
15	EIMA8801304G5	ESPINOSA MARTINEZ ANABEL	500-05-2024-25962 dated December 05, 2024	Central Administration of Strategic Fiscalization
16	GALL670923T6A	GALLEGOS LIRA LINO	500-62-00-04-01-2024-3000 dated November 29, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "5"
17	GPE170222NZ7	GRUPO PETROTAMPS, S.A. DE C.V.	500-05-2024-25902 dated November 29, 2024	Central Administration of Strategic Fiscalization
18	GRC161101223	GRUPO MRI CANCUN, S. DE R.L. DE C.V.	500-49-00-03-01-2024-010140 dated November 21, 2024	Disaggregated Administration of Fiscal Audit of Quintana Roo "2"
19	HETD901029A93	HERNANDEZ TOMAS DAVID	500-05-2024-25957 dated December 04, 2024	Central Administration of Strategic Fiscalization
20	HETG761213GL6	HERNANDEZ TORRES GUILLERMO	500-27-00-08-02-2024-08475 dated November 12, 2024	Disaggregated Administration of Fiscal Audit of Guerrero "1"
21	IAMG900125MU0	ISLAS MUÑOZ GIOVANNI	500-62-00-06-01-2024-2999 dated November 28, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "5"
22	ICO181012ER6	INGERSA CONSTRUCCIONES, S.A. DE C.V.	500-05-2024-25901 dated November 29, 2024	Central Administration of Strategic Fiscalization
23	JCO1401236E4	JEANS COLECTION, S.A. DE C.V.	500-45-00-02-00-2024-15728 dated December 03, 2024	Disaggregated Administration of Fiscal Audit of Puebla "1"
24	MAGA770705DY7	MARTINEZ GOMEZ ANTONIA	500-27-00-08-02-2024-08486 dated November 26, 2024	Disaggregated Administration of Fiscal Audit of Guerrero "1"
25	MASN810616A97	MARTINEZ SANTIAGO NORMA	500-46-00-05-02-2024-19271 dated November 01, 2024	Disaggregated Administration of Fiscal Audit of Puebla "2"
26	MPK190219IS8	MADISON PK, S.A. DE C.V.	500-74-03-02-02-2024-10965 dated November 19, 2024	Disaggregated Administration of Fiscal Audit of Federal District "4"
27	MTS210428S23	MART 365, S.A. DE C.V.	500-49-00-03-01-2024-010143 dated November 27, 2024	Disaggregated Administration of Fiscal Audit of Quintana Roo "2"
28	NEN180928GN4	NEXCO ENERGY, S.A. DE C.V.	500-05-2024-25899 dated November 29, 2024	Central Administration of Strategic Fiscalization
29	OOGC8804216K2	OROPEZA GARCIA CARLOS ALBERTO	500-05-2024-25955 dated December 03, 2024	Central Administration of Strategic Fiscalization
30	PEGF750320935	PEREZ GARCIA FLOR DE LIZ	500-05-2024-25960 dated December 05, 2024	Central Administration of Strategic Fiscalization
31	PEOE930421KX7	PEREZ ORTEGA EZEQUIEL	500-05-2024-25956 dated December 03, 2024	Central Administration of Strategic Fiscalization
32	PMT1802197Z8	PETROSERVICIOS MARITIMOS Y TERRESTRES, S.A. DE C.V.	500-14-00-03-02-2024-5129 dated November 21, 2024	Disaggregated Administration of Fiscal Audit of Campeche "1"
33	SMD170612LC6	SCHULTZ MD, S.A. DE C.V.	500-05-2024-25963 dated December 04, 2024	Central Administration of Strategic Fiscalization
34	SSD180416GS8	UPFIELD MEXICO 2, S. DE R.L. DE C.V.	500-05-2024-25964 dated December 05, 2024	Central Administration of Strategic Fiscalization
35	VERR770415KQ9	VELAZQUEZ RIZO RODRIGO	500-36-07-01-03-2024-17028 dated December 04, 2024	Disaggregated Administration of Fiscal Audit of Mexico "2"
36	YUCA870221IF1	YUDICHE CONTRERAS ALAN	500-62-00-06-02-2024-3001 dated November 29, 2024	Disaggregated Administration of Fiscal Audit of Tamaulipas "5"
37	ZERM8508017R3	ZETINA RUIZ MARIANA DEL CARMEN	500-05-2024-25961 dated December 04, 2024	Central Administration of Strategic Fiscalization

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	AAMR880312AV1	AYALA MARTINEZ RAYMUNDO	Taxco de Alarcón, Guerrero	Wholesale trade of jewelry articles and other clothing accessories and Retail trade of watches, fine jewelry and decorative articles of precious materials
2	ACM150126KT4	ARRENDAMIENTO Y COMERCIALIZACION EN MOVIMIENTO, S.A. DE C.V.	Naucalpan de Juárez, State of Mexico	Sale in national territory of other fossil fuels
3	AET201113369	ARCH ECOSYSTEMS TECH, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Wholesale trade of clothing
4	AIM160829TU9	AREY IMPORTACIONES, S.A. DE C.V.	Tehuacán, Puebla	Wholesale trade of fibers, threads and fabrics
5	BAOJ9405108X0	BARRERA OCAÑA JENNIFER	Centro, Tabasco	Wholesale trade of machinery and equipment for construction and mining
6	CDO180212M14	CONSTRU DORIC, S.A. DE C.V.	Guadalajara, Jalisco	Rental of trucks without driver
7	CMA181030KS8	CONSTRUCCIONES MALLET, S.A. DE C.V.	Puebla, Puebla	Wholesale trade of cement, brick and gravel
8	CPM1508313A0	CONSTRUCTORA DEL PACIFICO MUMU, S.A. DE C.V.	Colima, Colima	Wholesale trade of computing; Other civil engineering constructions, Construction of commercial, institutional and service buildings, Single-family housing, ETC
9	CRE070418CX4	PRIVATE EQUITY CP, S.A.P.I. DE C.V.	Cuauhtémoc, Mexico City	Other business support services
10	CSE190410P55	COMERCIO Y SERVICIOS EDUBI, S.A. DE C.V.	Puebla, Puebla	Other professional, scientific and technical services, Other wholesale trade intermediaries
11	CUAJ010619FJ5	DE LA CRUZ ALVARADO JASMIN	Centro, Tabasco.	Wholesale trade of other construction materials, except wood
12	CUVE810101KA9	CRUZ VELAZQUEZ EMANUEL	Campeche, Campeche	Masonry work
13	DIRR811203DD6	DIAZ RAMIREZ RODRIGO	Puebla, Puebla	Other wholesale trade intermediaries; support services for carrying out legal procedures; wholesale trade of other construction materials, except wood
14	EAM100226E96	EUREKA ASESORIA EN MARKETING, S.A DE C.V.	Tlalnepantla de Baez, State of Mexico	Manufacture of other wood products and Retail trade of computers and their accessories
15	EIMA8801304G5	ESPINOSA MARTINEZ ANABEL	Villahermosa, Tabasco	Construction of works for treatment, distribution and supply of water and drainage
16	GALL670923T6A	GALLEGOS LIRA LINO	Altamira, Tamaulipas	Wholesale trade of other waste materials, Wholesale trade of metallic waste, Wholesale trade of plastic waste, Wholesale trade of paper and cardboard waste.
17	GPE170222NZ7	GRUPO PETROTAMPS, S.A. DE C.V.	Reynosa, Tamaulipas.	Hydrocarbon Commercialization
18	GRC161101223	GRUPO MRI CANCUN, S. DE R.L. DE C.V.	Benito Juárez, Quintana Roo	Administration consulting service, accounting and audit service and law firms.
19	HETD901029A93	HERNANDEZ TOMAS DAVID	Nacajuca, Tabasco.	Wholesale trade of other construction materials, except wood
20	HETG761213GL6	HERNANDEZ TORRES GUILLERMO	Taxco de Alarcón, Guerrero	Wholesale trade of jewelry articles and other clothing accessories
21	IAMG900125MU0	ISLAS MUÑOZ GIOVANNI	Ciudad Madero, Tamaulipas	Handling of non-hazardous waste and remediation services to areas damaged by non-hazardous waste, Rental of tables, chairs, tableware and similar, Other cleaning services, Tourist marinas, Rental of Other real estate
22	ICO181012ER6	INGERSA CONSTRUCCIONES, S.A. DE C.V.	Coatzacoalcos, Veracruz de Ignacio de la Llave	Other civil engineering constructions or heavy work
23	JCO1401236E4	JEANS COLECTION, S.A. DE C.V.	Tehuacán, Puebla	Confection of other clothing from textile materials, Wholesale trade of other textile products, Other manufacturing industries.
24	MAGA770705DY7	MARTINEZ GOMEZ ANTONIA	Taxco de Alarcón, Guerrero	Goldsmithing and jewelry of metals and precious stones other than gold and Goldsmithing, jewelry, pieces

Artistic and ornamental gold items

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

25

MASN810616A97

MARTINEZ SANTIAGO NORMA

San Pedro Cholula,

Puebla

Wholesale trade of stationery articles for school and office use; wholesale trade of other construction materials, except wood; other business support services; graphic design; other wholesale trade intermediaries

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

26

MPK190219IS8

MADISON PK, S.A. DE C.V.

Coyoacán, Mexico City

Administrative Consulting Services

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

27

MTS210428S23

MART 365, S.A. DE C.V.

Benito Juárez, Quintana

Roo

Other services related to accounting, accounting and auditing services, administrative consulting services

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

28

NEN180928GN4

NEXCO ENERGY, S.A. DE C.V.

San Luis Potosí, San Luis

Potosí.

Trade in fossil fuels

Absence of Assets, Absence of

Personnel, No Material Capacity

29

OOGC8804216K2

OROPEZA GARCIA CARLOS

ALBERTO

Centro, Tabasco.

Wholesale trade of other machinery and general use equipment

Absence of Assets, Absence of

Personnel, No Material Capacity

30

PEGF750320935

PEREZ GARCIA FLOR DE LIZ

Villahermosa, Tabasco

Wholesale trade of cement, brick, and gravel

Absence of Assets, Absence of

Personnel, No Material Capacity

31

PEOE930421KX7

PEREZ ORTEGA EZEQUIEL.

Centro, Tabasco.

Breeding and fattening of cows, cattle, or steers for sale

Absence of Assets, Absence of

Personnel, No Material Capacity

32

PMT1802197Z8

PETROSERVICIOS MARITIMOS Y

TERRESTRES, S.A. DE C.V.

Campeche, Campeche

Other professional, scientific, and technical services

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

33

SMD170612LC6

SCHULTZ MD, S.A. DE C.V.

Naucalpan de Juárez,

State of Mexico

Other scientific and technical consulting services

Absence of Assets, Absence of

Personnel, No Material Capacity

34

SSD180416GS8

UPFIELD MEXICO 2, S. DE R.L. DE

C.V.

Huixquilucan de

Degollado, State of

Mexico.

Production of edible vegetable oils and fats

Absence of Assets, Absence of

Personnel, No Material Capacity

35

VERR770415KQ9

VELAZQUEZ RIZO RODRIGO

Ecatepec de Morelos,

State of Mexico

Management of non-hazardous waste and remediation services for areas damaged by non-hazardous waste 100%

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

36

YUCA870221IF1

YUDICHE CONTRERAS ALAN

Tampico, Tamaulipas

Construction of commercial, institutional, and service buildings, Construction of maritime, riverine, and subaquatic works, Other civil engineering constructions or heavy works.

Absence of Assets, Absence of

Personnel, Lack of Infrastructure, No

Material Capacity

37

ZERM8508017R3

ZETINA RUIZ MARIANA DEL CARMEN

Nacajuca, Tabasco

Advertising agencies

Absence of Assets, Absence of

Personnel, No Material Capacity

---

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