Regulatory Alerts2025-02-14 | DOF 5749254Added
Notice 500-05-2024-26230 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Fiscal Audit Central Administration adds 26 taxpayers to the definitive global list of contributors who failed to disprove the issuance of fiscal receipts without assets, personnel, infrastructure, or material capacity. This action finalizes the presumption of fictitious operations for these entities, rendering their issued fiscal receipts void for tax purposes. The list is published on the SAT website and in the Official Gazette of the Federation to inform the public and deter the billing of non-existent operations.
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DOF: 14/02/2025
OFFICE 500-05-2024-26230 through which the definitive global list is communicated in terms of article 69-B, fourth paragraph of the Federal Tax Code.
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
Audit.
OFFICE: 500-05-2024-26230
Subject:
The definitive global list is communicated in terms of article 69-B, fourth paragraph
of the Federal Tax Code.
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 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, 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 force 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, in force from January 01, 2022,
in accordance with what is established in the First Transitory Article of said Decree; Third Article, 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, in force 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 paragraphs, fourth and fifth 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
of the Federation, 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 that cover 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
of the Federation, as well as with numeral 69 of the Regulations of said Code, issued an individual presumption office to each of the
taxpayers mentioned in the referred Annex 1, and in said office the reasons and grounds were indicated by which the
taxpayers were located in the hypothesis mentioned in the first paragraph of article 69-B of the Federal Tax Code of the Federation.
Now, the individual offices indicated in the preceding paragraph were notified to each taxpayer in the terms
specified in Annex 1, section A, of this office, 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 the present
office, 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 with article 135 of the Federal Tax Code of the Federation.
Attending to what is established by the second paragraph of article 69-B of the Federal Tax Code of the Federation, in the offices of presumption
individual the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the
notifications previously made, to make the declarations and provide the evidence they considered pertinent to
disprove the facts made known through the cited offices, warned that if after the granted period they did not provide the documentation and information and/or that which they exhibited, once valued, did not disprove the facts indicated in the offices of merit, it
would proceed by said authorities, in terms of the fourth paragraph of article 69-B of the Federal Tax Code of the Federation, first to
notify them the definitive individual resolution, as well as to publish their names, denominations or corporate names in the list
of taxpayers who did not disprove the facts made known and therefore, would be in definitive form in the situation to which it
refers the first paragraph of said article 69-B of the Federal Tax Code of the Federation.
Once the period indicated in the previous 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 of the Federation, did not appear before the corresponding tax authority,
notwithstanding being duly notified and, therefore, did not present any documentation aimed at disproving the facts given to
know through the cited individual offices, the warning was made effective, and the tax authorities proceeded to issue the
definitive individual resolutions in which it was determined that by not having appeared before the authority they did not disprove the facts
that are imputed to them, and, therefore, that the hypothesis provided for in the first paragraph of this article 69-B of the Code
Fiscal Federal is definitively updated, this for the reasons exposed in said definitive resolutions.
It should be noted that the definitive resolutions indicated in the previous paragraph were duly notified in the terms
indicated in the paragraphs preceding each of the taxpayers indicated in Annex 1, section D of this office.
For the above and, taking into account that the fourth paragraph of article 69-B of the Federal Tax Code of the Federation, indicates
that under no circumstances will the list be published before the thirty business days following the notification of the resolution and that, as of the date, said period has
elapsed since the notification of the resolution and, in addition, the cited 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 of the Federation, which has been initiated against them; therefore, with the purpose of giving
full compliance to Resolutive Third contained in the cited 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 office, in the list of taxpayers who did not disprove the facts that were imputed to them
and therefore, are in definitive form in the situation to which refers the first paragraph of said article 69-B of the
Federal Tax Code of the Federation, 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, to effect, with general effects, that the fiscal receipts issued by said
taxpayers do not produce nor produced any tax effect whatsoever, as declared by the fifth paragraph of article 69-B of the Federal Tax Code of
the Federation; the above, since it is in the public interest to stop the billing of non-existent operations, as well as that the
society knows who are those taxpayers who carry out this type of operations.
Respectfully.
Mexico City, December 20, 2024. - Central Administrator of Strategic Audit, L.C. Rubén Martín López
Rodríguez .- Rubric.
Annex 1 of office number 500-05-2024-26230 dated December 20, 2024, corresponding to taxpayers who DID NOT provide
arguments or evidence to disprove the reason for which they were notified of the presumption office, updating DEFINITIVELY
the
situation referred to in the first paragraph of article 69-B of the Federal Tax Code of the Federation.
Section A.- Notification of the OFFICE OF PRESUMPTION in accordance with the first and second paragraphs of article 69-B of the
Federal Tax Code of the Federation, in relation with article 69 of its Regulations.
R.F.C.
Name, denomination or corporate name
of the Taxpayer
Number and date of
individual office of
presumption
Issuing authority of the office
individual of presumption
Means of notification to the taxpayer
Court of the authority
Personal notification
Notification via Tax Box
Date of posting on
the court of the
Fiscal Authority
Date on which it
took effect the
notification
Date of
notification
Date on which it
took effect the
notification
1
ATE200528C96
ANDROSA TECHNOLOGY, S.A. DE C.V.
500-05-2024-12728 of
date June 06,
2024
Central Administration of
Strategic Audit
June 12, 2024
June 13, 2024
2
BPS211119M31
BRACARI PROMOTORA DE SERVICIOS
INTEGRALES, S.A. DE C.V.
500-05-2024-6922 of
date April 24,
2024
Central Administration of
Strategic Audit
April 24, 2024
May 13, 2024
3
BSE190925CF6
BRECTON SERVICIOS, S.A. DE C.V.
500-05-2024-12729 of
date June 11,
2024
Central Administration of
Strategic Audit
June 17, 2024
June 18, 2024
4
CCC17060161A
CENTRO DE CAPACITACION CAFRH,
S.C.
500-05-2024-12715 of
date May 30,
2024
Central Administration of
Strategic Audit
June 05, 2024
June 06, 2024
5
CENA531208D78
CERVANTES NAVA ALFONSO
500-05-2024-12716 of
date May 30,
2024
Central Administration of
Strategic Audit
June 05, 2024
June 06, 2024
6
CGR1303019X1
COMERCIALIZADORA GOTO
RECICLAJE, S.A. DE C.V.
500-72-07-01-01-2024-
12357 of date February 28,
2024
Decentralized Administration
of Fiscal Audit of Federal District
"2"
March 05, 2024
March 06, 2024
7
CKO160707G49
COMERCIALIZADORA KORMEXLINE,
S.A. DE C.V.
500-47-00-02-05-2023-
6471 of date November 07,
2023
Decentralized Administration
of Fiscal Audit of Querétaro
"1"
November 14,
2023
November 15,
2023
8
CMS161122QP8
CONSTRUCTORA MEIGOL S, S.A. DE
C.V.
500-73-04-10-01-2024-
3112 of date April 17,
2024
Decentralized Administration
of Fiscal Audit of Federal District
"3"
April 23, 2024
April 24, 2024
9
CSR1902281IA
CONSTRUCCION Y SOLUCIONES
RASTEX, S.A. DE C.V.
500-05-2024-12817 of
date June 25,
2024
Central Administration of
Strategic Audit
July 02, 2024
July 03, 2024
10
DEV101216TS4
DINAMICA EMPRESARIAL VISION
DEVCOME, S.A. DE C.V.
500-47-00-02-05-2023-
6470 of date November 07,
2023
Decentralized Administration
of Fiscal Audit of Querétaro
"1"
November 13,
2023
November 14,
2023
11
DHR2105188N9
DISTRIBUIDORA DE HERRAMIENTAS
REDY, S. DE R.L. DE C.V.
500-05-2024-12730 of
date June 11,
2024
Central Administration of
Strategic Audit
June 13, 2024
June 14, 2024
12
DSA171221CM9
DESARROLLADORA DE SERVICIOS
ADMINISTRATIVOS BARBIER, S.A. DE
C.V.
500-05-2024-2356 of
date April 30,
2024
Central Administration of
Strategic Audit
May 07, 2024
May 08, 2024
13
EAC090522E12
EDIFICADORA ALTAS CUMBRES, S.A.
DE C.V.
500-18-00-05-02-2024-
1773 of date May 06,
2024
Decentralized Administration
of Fiscal Audit of Colima "1"
May 10, 2024
May 13, 2024
14
EIN2105186Q1
EDUFAGA INDUSTRIALES, S. DE R.L.
DE C.V.
500-05-2024-12731 of
date June 19,
2024
Central Administration of
Strategic Audit
June 24, 2024
June 25, 2024
15
FLO2002139P8
FLOMEDIC, S.A. DE C.V.
500-05-2024-12816 of
date June 25,
2024
Central Administration of
Strategic Audit
July 02, 2024
July 03, 2024
16
GAM1907105Y5
GRUPO ASIMTECTO MEXICO, S. DE
R.L. DE C.V.
500-05-2024-6944 of
date April 26,
2024
Central Administration of
Strategic Audit
May 03, 2024
May 06, 2024
17
MAR210720IJ4
MARKSHOP, S.A. DE C.V.
500-05-2024-12738 of
date June 19,
2024
Central Administration of
Strategic Audit
June 25, 2024
June 26, 2024
18
OQF2105272F6
OPERADORA QFRT, S. DE R.L. DE C.V.
500-05-2024-12818 of
date June 25,
2024
Central Administration of
Strategic Audit
June 28, 2024
July 01, 2024
19
PCA220103FB0
PROSAP CAPITAL, S.A. DE C.V.
500-05-2024-12739 of
date June 19,
2024
Central Administration of
Strategic Audit
June 25, 2024
June 26, 2024
20
REC210518UA1
RECJUM, S. DE R.L. DE C.V.
500-05-2024-12740 of
date June 19,
2024
Central Administration of
Strategic Audit
June 25, 2024
June 26, 2024
21
SED200914RC6
SOLUCIONES EJECUTIVAS DISARCO,
S.A. DE C.V.
500-05-2024-6937 of
date April 26,
2024
Central Administration of
Strategic Audit
May 03, 2024
May 06, 2024
22
SGI171221QHA
SOLUCIONES GLOBALES EN
INFORMATICA ROURA, S.A. DE C.V.
500-05-2024-2357 of
date May 02,
2024
Central Administration of
Strategic Audit
May 08, 2024
May 09, 2024
23
SIE170810N18
SOLUCIONES INTELIGENTES
ENTORNO PROFESIONAL DE
SERVICIOS, S.A. DE C.V.
500-47-00-02-05-2023-
6472 of date November 07,
2023
Decentralized Administration
of Fiscal Audit of Querétaro
"1"
November 14,
2023
November 15,
2023
24
SIS201106HL9
SOPORTE EN INDUSTRIA SIERRA
NORTE, S.A. DE C.V.
500-05-2024-12806 of
date June 25,
2024
Central Administration of
Strategic Audit
June 26, 2024
June 27, 2024
25
TID130516B20
TRANSPORTANDO IDEAS, S.A. DE C.V.
500-45-00-00-00-2024-
13333 of date February 02,
2024
Decentralized Administration
of Fiscal Audit of Puebla "1"
February 09,
2024
February 12, 2024
26
TLO190808754
TREMBAR LOGISTICON, S.A. DE C.V.
500-04-00-00-00-2024-
14792 of date June 04,
2024
Central Administration of
Verification and Evaluation of
Federal Entities in Matters
of Fiscal Coordination
June 10, 2024
June 11, 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 office of
presumption
Issuing authority of the global office of
presumption
Date of notification on the internet page of the Service
of Tax Administration
Date on which it took effect the
notification
1
ATE200528C96
ANDROSA TECHNOLOGY, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
2
BPS211119M31
BRACARI PROMOTORA DE SERVICIOS INTEGRALES, S.A. DE
C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
3
BSE190925CF6
BRECTON SERVICIOS, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
4
CCC17060161A
CENTRO DE CAPACITACION CAFRH, S.C.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
5
CENA531208D78
CERVANTES NAVA ALFONSO
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
6
CGR1303019X1
COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
7
CKO160707G49
COMERCIALIZADORA KORMEXLINE, S.A. DE C.V.
500-05-2024-6487 of date January 17,
2024
Central Administration of Strategic Audit
January 17, 2024
January 18, 2024
8
CMS161122QP8
CONSTRUCTORA MEIGOL S, S.A. DE C.V.
500-05-2024-12626 of date May 06,
2024
Central Administration of Strategic Audit
May 06, 2024
May 07, 2024
9
CSR1902281IA
CONSTRUCCION Y SOLUCIONES RASTEX, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
10
DEV101216TS4
DINAMICA EMPRESARIAL VISION DEVCOME, S.A. DE C.V.
500-05-2024-6487 of date January 17,
2024
Central Administration of Strategic Audit
January 17, 2024
January 18, 2024
11
DHR2105188N9
DISTRIBUIDORA DE HERRAMIENTAS REDY, S. DE R.L. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
12
DSA171221CM9
DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER,
S.A. DE C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
13
EAC090522E12
EDIFICADORA ALTAS CUMBRES, S.A. DE C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
14
EIN2105186Q1
EDUFAGA INDUSTRIALES, S. DE R.L. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
15
FLO2002139P8
FLOMEDIC, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
16
GAM1907105Y5
GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
17
MAR210720IJ4
MARKSHOP, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
18
OQF2105272F6
OPERADORA QFRT, S. DE R.L. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
19
PCA220103FB0
PROSAP CAPITAL, S.A. DE C.V.
500-05-2024-12739 of date June 19,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
20
REC210518UA1
RECJUM, S. DE R.L. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
21
SED200914RC6
SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
22
SGI171221QHA
SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V.
500-05-2024-12759 of date June 10,
2024
Central Administration of Strategic Audit
June 10, 2024
June 11, 2024
23
SIE170810N18
SOLUCIONES INTELIGENTES ENTORNO PROFESIONAL DE
SERVICIOS, S.A. DE C.V.
500-05-2024-6487 of date January 17,
2024
Central Administration of Strategic Audit
January 17, 2024
January 18, 2024
24
SIS201106HL9
SOPORTE EN INDUSTRIA SIERRA NORTE, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 2024
25
TID130516B20
TRANSPORTANDO IDEAS, S.A. DE C.V.
500-05-2024-6715 of date March 08,
2024
Central Administration of Strategic Audit
March 08, 2024
March 11, 2024
26
TLO190808754
TREMBAR LOGISTICON, S.A. DE C.V.
500-05-2024-13073 of date July 08,
2024
Central Administration of Strategic Audit
July 08, 2024
July 09, 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 office of
presumption
Issuing authority of the global office of
presumption
Date of notification in the Official Gazette of the
Federation
Date on which it took effect the
notification
1
ATE200528C96
ANDROSA TECHNOLOGY, S.A. DE C.V.
500-05-2024-13073 of date July 08
2024
Central Administration of Strategic Audit
August 09, 2024
August 12, 2024
2
BPS211119M31
BRACARI PROMOTORA DE SERVICIOS INTEGRALES, S.A. DE C.V.
500-05-2024-12759 of date June 10
2024
Central Administration of Strategic Audit
July 05, 2024
July 08, 2024
3
BSE190925CF6
BRECTON SERVICIOS, S.A. DE C.V.
500-05-2024-13073 of date July 08
2024
Central Administration of Strategic Audit
August 09, 2024
August 12, 2024
4
CCC17060161A
CENTRO DE CAPACITACION CAFRH, S.C.
500-05-2024-12759 of date June 10
2024
Central Administration of Strategic Audit
July 05, 2024
July 08, 2024
5
CENA531208D78
CERVANTES NAVA ALFONSO
500-05-2024-12759 of date June 10
2024
Central Administration of Strategic Audit
July 05, 2024
July 08, 2024
6
CGR1303019X1
COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V.
500-05-2024-12759 of date June 10
2024
Central Administration of Strategic Audit
July 05, 2024
July 08, 2024
7
CKO160707G49
COMERCIALIZADORA KORMEXLINE, S.A. DE C.V.
500-05-2024-6487 dated January 17, 2024
Central Administration of Strategic Taxation
February 23, 2024 February 26, 2024
8
CMS161122QP8
CONSTRUCTORA MEIGOL S, S.A. DE C.V.
500-05-2024-12626 dated May 06, 2024
Central Administration of Strategic Taxation
June 20, 2024 June 21, 2024
9
CSR1902281IA
CONSTRUCCION Y SOLUCIONES RASTEX, S.A. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
10
DEV101216TS4
DINAMICA EMPRESARIAL VISION DEVCOME, S.A. DE C.V.
500-05-2024-6487 dated January 17, 2024
Central Administration of Strategic Taxation
February 23, 2024 February 26, 2024
11
DHR2105188N9
DISTRIBUIDORA DE HERRAMIENTAS REDY, S. DE R.L. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
12
DSA171221CM9
DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER, S.A. DE C.V.
500-05-2024-12759 dated June 10, 2024
Central Administration of Strategic Taxation
July 05, 2024 July 08, 2024
13
EAC090522E12
EDIFICADORA ALTAS CUMBRES, S.A. DE C.V.
500-05-2024-12759 dated June 10, 2024
Central Administration of Strategic Taxation
July 05, 2024 July 08, 2024
14
EIN2105186Q1
EDUFAGA INDUSTRIALES, S. DE R.L. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
15
FLO2002139P8
FLOMEDIC, S.A. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
16
GAM1907105Y5
GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V.
500-05-2024-12759 dated June 10, 2024
Central Administration of Strategic Taxation
July 05, 2024 July 08, 2024
17
MAR210720IJ4
MARKSHOP, S.A. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
18
OQF2105272F6
OPERADORA QFRT, S. DE R.L. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
19
PCA220103FB0
PROSAP CAPITAL, S.A. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
20
REC210518UA1
RECJUM, S. DE R.L. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
21
SED200914RC6
SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V.
500-05-2024-12759 dated June 10, 2024
Central Administration of Strategic Taxation
July 05, 2024 July 08, 2024
22
SGI171221QHA
SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V.
500-05-2024-12759 dated June 10, 2024
Central Administration of Strategic Taxation
July 05, 2024 July 08, 2024
23
SIE170810N18
SOLUCIONES INTELIGENTES ENTORNO PROFESIONAL DE SERVICIOS, S.A. DE C.V.
500-05-2024-6487 dated January 17, 2024
Central Administration of Strategic Taxation
February 23, 2024 February 26, 2024
24
SIS201106HL9
SOPORTE EN INDUSTRIA SIERRA NORTE, S.A. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
25
TID130516B20
TRANSPORTANDO IDEAS, S.A. DE C.V.
500-05-2024-6715 dated March 08, 2024
Central Administration of Strategic Taxation
May 31, 2024 June 03, 2024
26
TLO190808754
TREMBAR LOGISTICON, S.A. DE C.V.
500-05-2024-13073 dated July 08, 2024
Central Administration of Strategic Taxation
August 09, 2024 August 12, 2024
Section D.- Notification of the definitive resolution letter pursuant to the fourth paragraph of Article 69-B of the Federal Tax Code.
Taxpayer ID
Taxpayer Name, Business Name, or Corporate Name
Resolution Number and Date
Issuing Authority of the Definitive Resolution
Means of Notification to Taxpayer
Authority Bulletin Boards
Personal Notification
Notification via Tax Mailbox
Date of Posting on Tax Authority Bulletin Boards
Date Notification Took Effect
Notification Date
Date Notification Took Effect
Notification Date
Date Notification Took Effect
1
ATE200528C96
ANDROSA TECHNOLOGY, S.A. DE C.V.
500-05-2024-18764 dated October 30, 2024
Central Administration of Strategic Taxation
November 05, 2024 November 06, 2024
2
BPS211119M31
BRACARI PROMOTORA DE SERVICIOS INTEGRALES, S.A. DE C.V.
500-05-2024-18633 dated September 27, 2024
Central Administration of Strategic Taxation
September 27, 2024 October 16, 2024
3
BSE190925CF6
BRECTON SERVICIOS, S.A. DE C.V.
500-05-2024-18765 dated October 30, 2024
Central Administration of Strategic Taxation
November 05, 2024 November 06, 2024
4
CCC17060161A
CENTRO DE CAPACITACION CAFRH, S.C.
500-05-2024-18634 dated September 27, 2024
Central Administration of Strategic Taxation
October 02, 2024 October 03, 2024
5
CENA531208D78
CERVANTES NAVA ALFONSO
500-05-2024-18615 dated September 27, 2024
Central Administration of Strategic Taxation
October 04, 2024 October 07, 2024
6
CGR1303019X1
COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V.
500-72-07-01-04-2024- 13462 dated October 08, 2024
Decentralized Administration of Fiscal Audit of the Federal District "2"
October 14, 2024 October 15, 2024
7
CKO160707G49
COMERCIALIZADORA KORMEXLINE, S.A. DE C.V.
500-47-00-02-05-2024- 2714 dated May 22, 2024
Decentralized Administration of Fiscal Audit of Querétaro "1"
May 28, 2024 May 29, 2024
8
CMS161122QP8
CONSTRUCTORA MEIGOL S, S.A. DE C.V.
500-73-04-10-01-2024- 11075 dated September 27, 2024
Decentralized Administration of Fiscal Audit of the Federal District "3"
October 04, 2024 October 07, 2024
9
CSR1902281IA
CONSTRUCCION Y SOLUCIONES RASTEX, S.A. DE C.V.
500-05-2024-18766 dated October 30, 2024
Central Administration of Strategic Taxation
November 05, 2024 November 06, 2024
10
DEV101216TS4
DINAMICA EMPRESARIAL VISION DEVCOME, S.A. DE C.V.
500-47-00-02-05-2024- 2715 dated May 22, 2024
Decentralized Administration of Fiscal Audit of Querétaro "1"
May 28, 2024 May 29, 2024
11
DHR2105188N9
DISTRIBUIDORA DE HERRAMIENTAS REDY, S. DE R.L. DE C.V.
500-05-2024-18763 dated October 30, 2024
Central Administration of Strategic Taxation
November 01, 2024 November 04, 2024
12
DSA171221CM9
DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER, S.A. DE C.V.
500-05-2024-18635 dated September 27, 2024
Central Administration of Strategic Taxation
October 04, 2024 October 07, 2024
13
EAC090522E12
EDIFICADORA ALTAS CUMBRES, S.A. DE C.V.
500-18-00-05-02-2024- 2102 dated September 04, 2024
Decentralized Administration of Fiscal Audit of Colima "1"
September 10, 2024 September 11, 2024
14
EIN2105186Q1
EDUFAGA INDUSTRIALES, S. DE R.L. DE C.V.
500-05-2024-18767 dated October 30, 2024
Central Administration of Strategic Taxation
November 01, 2024 November 04, 2024
15
FLO2002139P8
FLOMEDIC, S.A. DE C.V.
500-05-2024-18712 dated October 22, 2024
Central Administration of Strategic Taxation
October 28, 2024 October 29, 2024
16
GAM1907105Y5
GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V.
500-05-2024-18674 dated October 07, 2024
Central Administration of Strategic Taxation
October 11, 2024 October 14, 2024
17
MAR210720IJ4
MARKSHOP, S.A. DE C.V.
500-05-2024-18713 dated October 22, 2024
Central Administration of Strategic Taxation
October 23, 2024 October 24, 2024
18
OQF2105272F6
OPERADORA QFRT, S. DE R.L. DE C.V.
500-05-2024-18714 dated October 22, 2024
Central Administration of Strategic Taxation
October 23, 2024 October 24, 2024
19
PCA220103FB0
PROSAP CAPITAL, S.A. DE C.V.
500-05-2024-18715 dated October 22, 2024
Central Administration of Strategic Taxation
October 28, 2024 October 29, 2024
20
REC210518UA1
RECJUM, S. DE R.L. DE C.V.
500-05-2024-18716 dated October 22, 2024
Central Administration of Strategic Taxation
October 23, 2024 October 24, 2024
21
SED200914RC6
SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V.
500-05-2024-18676 dated October 07, 2024
Central Administration of Strategic Taxation
October 11, 2024 October 14, 2024
22
SGI171221QHA
SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V.
500-05-2024-18677 dated October 07, 2024
Central Administration of Strategic Taxation
October 11, 2024 October 14, 2024
23
SIE170810N18
SOLUCIONES INTELIGENTES ENTORNO PROFESIONAL DE SERVICIOS, S.A. DE C.V.
500-47-00-02-05-2024- 2716 dated May 22, 2024
Decentralized Administration of Fiscal Audit of Querétaro "1"
May 28, 2024 May 29, 2024
24
SIS201106HL9
SOPORTE EN INDUSTRIA SIERRA NORTE, S.A. DE C.V.
500-05-2024-18717 dated October 22, 2024
Central Administration of Strategic Taxation
October 28, 2024 October 29, 2024
25
TID130516B20
TRANSPORTANDO IDEAS, S.A. DE C.V.
500-45-00-00-00-2024- 14917 dated August 22, 2024
Decentralized Administration of Fiscal Audit of Puebla "1"
August 27, 2024 August 28, 2024
26
TLO190808754
TREMBAR LOGISTICON, S.A. DE C.V.
500-04-00-00-00-2024- 21254 dated September 30, 2024
Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination
October 07, 2024 October 08, 2024
Section E.- Additional Taxpayer Data.
Taxpayer ID
Taxpayer Name, Business Name, or Corporate Name
Tax Address
Predominant Activity
Reason for Procedure
1
ATE200528C96
ANDROSA TECHNOLOGY, S.A. DE C.V.
San Pedro Garza Garcia, Nuevo León
Software publishing, except via internet
Absence of Assets, Absence of Personnel, Lack of Material Capacity
2
BPS211119M31
BRACARI PROMOTORA DE SERVICIOS INTEGRALES, S.A. DE C.V.
Guadalajara, Jalisco
Accounting and auditing services
Absence of Assets, Absence of Personnel, Lack of Material Capacity
3
BSE190925CF6
BRECTON SERVICIOS, S.A. DE C.V.
Torreón, Coahuila de Zaragoza
Accounting and auditing services
Absence of Assets, Absence of Personnel, Lack of Material Capacity
4
CCC17060161A
CENTRO DE CAPACITACION CAFRH, S.C.
Benito Juárez, Mexico City
Other scientific and technical consulting services.
Absence of Assets, Absence of Personnel, Lack of Material Capacity
5
CENA531208D78
CERVANTES NAVA ALFONSO
Zapotlanejo, Jalisco
Wholesale trade of pharmaceutical products
Absence of Assets, Absence of Personnel, Lack of Material Capacity
6
CGR1303019X1
COMERCIALIZADORA GOTO RECICLAJE, S.A. DE C.V.
Cuauhtémoc, Mexico City
Wholesale trade of containers, paper, and cardboard
Absence of Assets, Absence of Personnel, Lack of Material Capacity
7
CKO160707G49
COMERCIALIZADORA KORMEXLINE, S.A. DE C.V.
El Marques, Querétaro
Wholesale trade of groceries, sausages, clothing, and beer
Absence of Assets, Absence of Personnel, Lack of Infrastructure
8
CMS161122QP8
CONSTRUCTORA MEIGOL S, S.A. DE C.V.
Iztacalco, Mexico City
Construction of commercial, institutional, and service buildings
Absence of Assets, Absence of Personnel, Lack of Infrastructure
9
CSR1902281IA
CONSTRUCCION Y SOLUCIONES RASTEX, S.A. DE C.V.
Monterrey, Nuevo León
Other building finishing work
Absence of Assets, Absence of Personnel, Lack of Material Capacity
10
DEV101216TS4
DINAMICA EMPRESARIAL VISION DEVCOME, S.A. DE C.V.
Huixquilucan, State of Mexico
Management and supervision of construction of real estate, housing, warehouses, and industrial plants
Absence of Assets, Lack of Material Capacity
11
DHR2105188N9
DISTRIBUIDORA DE HERRAMIENTAS REDY, S. DE R.L. DE C.V.
Torreón, Coahuila de Zaragoza
Wholesale sales by commission and consignment
Absence of Assets, Absence of Personnel, Lack of Material Capacity
12
DSA171221CM9
DESARROLLADORA DE SERVICIOS ADMINISTRATIVOS BARBIER, S.A. DE C.V.
Cuauhtémoc, Mexico City
Law firms
Absence of Assets, Absence of Personnel, Lack of Material Capacity
13
EAC090522E12
EDIFICADORA ALTAS CUMBRES, S.A. DE C.V.
Zapopan, Jalisco
Construction of commercial, institutional, and service buildings
Absence of Assets, Absence of Personnel, Lack of Material Capacity
14
EIN2105186Q1
EDUFAGA INDUSTRIALES, S. DE R.L. DE C.V.
Torreón, Coahuila de Zaragoza
Repair and maintenance of industrial machinery and equipment
Absence of Assets, Absence of Personnel, Lack of Material Capacity
15
FLO2002139P8
FLOMEDIC, S.A. DE C.V.
Guadalajara, Jalisco
Wholesale trade of pharmaceutical products
Absence of Assets, Absence of Personnel, Lack of Material Capacity
16
GAM1907105Y5
GRUPO ASIMTECTO MEXICO, S. DE R.L. DE C.V.
Zapopan, Jalisco
Support services for legal procedures
Absence of Assets, Absence of Personnel, Lack of Material Capacity
17
MAR210720IJ4
MARKSHOP, S.A. DE C.V.
Torreón, Coahuila de Zaragoza
Wholesale trade of other general-purpose machinery and equipment
Absence of Assets, Absence of Personnel, Lack of Material Capacity
18
OQF2105272F6
OPERADORA QFRT, S. DE R.L. DE C.V.
Torreón, Coahuila de Zaragoza
Repair and maintenance of other electronic and precision equipment
Absence of Assets, Absence of Personnel, Lack of Material Capacity
19
PCA220103FB0
PROSAP CAPITAL, S.A. DE C.V.
Torreón, Coahuila de Zaragoza
Other professional, scientific, and technical services
Absence of Assets, Absence of Personnel, Lack of Material Capacity
20
REC210518UA1
RECJUM, S. DE R.L. DE C.V.
Torreón, Coahuila de Zaragoza
Management consulting services
Absence of Assets, Absence of Personnel, Lack of Material Capacity
21
SED200914RC6
SOLUCIONES EJECUTIVAS DISARCO, S.A. DE C.V.
San Pedro Garza García, Nuevo León
Accounting and auditing services
Absence of Assets, Absence of Personnel, Lack of Material Capacity
22
SGI171221QHA
SOLUCIONES GLOBALES EN INFORMATICA ROURA, S.A. DE C.V.
Miguel Hidalgo, Mexico City
Computer consulting services
Absence of Assets, Absence of Personnel, Lack of Material Capacity
23
SIE170810N18
SOLUCIONES INTELIGENTES ENTORNO PROFESIONAL DE SERVICIOS, S.A. DE C.V.
Huixquilucan, State of Mexico
Accounting and auditing services
Absence of Assets, Absence of Personnel, Lack of Infrastructure
24
SIS201106HL9
SOPORTE EN INDUSTRIA SIERRA NORTE, S.A. DE C.V.
San Pedro Garza Garcia, Nuevo León
Wholesale trade of machinery and equipment for other services and for commercial activities
Absence of Assets, Absence of Personnel, Lack of Material Capacity
25
TID130516B20
TRANSPORTANDO IDEAS, S.A. DE C.V.
Tehuacán, Puebla
Management consulting services
Absence of Assets, Absence of Personnel, Lack of Infrastructure, Lack of Material Capacity
26
TLO190808754
TREMBAR LOGISTICON, S.A. DE C.V.
Torreón, Coahuila de Zaragoza
Wholesale trade of machinery and equipment for construction and mining
Absence of Assets, Absence of Personnel, Lack of Infrastructure, Lack of Material Capacity
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