Notice 500-05-2025-10774 Communicating the Definitive Global List under Article 69-B, Paragraph 3 of the Federal Tax Code in Force Until July 24, 2018

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DOF: 25/04/2025

OFFICE 500-05-2025-10774 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 seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of

Treasury and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit

Strategic Fiscalization Central Administration.

OFFICE: 500-05-2025-10774

Subject:

The definitive global list is communicated under Article

69-B, paragraph three of the Federal Tax Code

in force until July 24, 2018.

The Strategic Fiscalization Central Administration, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on the provisions of 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

Federación on December 15, 1995, reformed by Decree published in the same Official Gazette of the

Federación 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 to Article 22 first paragraphs,

fraction VIII, and last, number 5, of the Internal Regulations of the Tax Administration Service published

in the Official Gazette of the Federación on August 24, 2015, in force from November 22, 2015, in

conformity with the provisions of 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 Treasury 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 conformity with the provisions of 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 Federación on June 23,

2016, in force from July 23, 2016, in conformity with the provisions of the First Transitory Article

of said Agreement; as well as in Articles 33, last paragraph, 63, of the Federal Tax Code

in force and 69-B, paragraphs first, third and fourth 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 Federación on June 25,

2018 and Transitory Article Twenty-Fourth, fraction I) of the Fiscal Miscellany Resolution for 2025,

published in the Official Gazette of the Federación on December 30, 2024, notifies the following:

As a result of the exercise of the powers and faculties indicated in Article 69-B, paragraphs first and

second 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 office, 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

that cover such receipts.

Having detected such a situation, the tax authority in order to comply with Article 69-B, paragraph second, of the

Federal Tax Code in force until July 24, 2018, as well as with number 69 of the Regulations

of said Code, issued an individual presumption office to each of the taxpayers mentioned in the

cited Annex 1, and in said office the reasons and grounds were indicated by which the taxpayers

were located in the hypothesis referred to in the first paragraph of Article 69-B of the Federal Tax Code of the

Federación in force until July 24, 2018.

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 part

integral of it.

On the other hand, the global presumption list was notified on the website of the

Tax Administration Service; and through publication in the Official Gazette of the Federación (DOF) in the terms

specified in Annex 1, sections B and C, of this office, which is an integral part of it, the above

in conformity with the precedence established in Article 69, first paragraph of the Regulations of the Federal Tax

Code in force, in correlation with 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 offices the tax authorities granted

to each taxpayer a period of fifteen business days counted from the last of the notifications before

effective, to make the statements and provide the evidence they considered pertinent

to rebut the facts made known through the aforementioned offices, warned that if the

granted period elapsed without providing the documentation and information and/or the that exhibited, once valued, did not

rebut the facts indicated in the offices of merit, 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 the definitive individual resolution, as well as to publish their names,

denominations or trade names in the list of taxpayers who did not rebut the facts given

to know and therefore, would be in definitive form in the situation referred to in the first paragraph of the

cited 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 virtue 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, in exercise of the right provided for in the cited legal provision, presented, through

the means indicated in the individual resolutions themselves, various information, documentation and

arguments in order to rebut the facts made known in the individual offices indicated

above, and said authorities proceeded to the admission and valuation of the same.

As a result of the valuation mentioned in the preceding paragraph, and in virtue that with the arguments

expressed and evidence provided by those taxpayers the aforementioned authorities considered that

those taxpayers did not rebut the facts imputed to them in the individual offices of presumption

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.

For the above and, taking into account that the third paragraph of Article 69-B 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 Federación on June 25, 2018, states that in no case will the list be published

before the thirty business days following the notification of the resolution and that, at the date has elapsed said

period 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, that has been initiated against them; therefore, with the purpose of giving full

compliance to Resolutive Third contained in the aforementioned definitive resolutions, this Administration

Central 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 trade names of the taxpayers

indicated in Annex 1 of this office, in the list of taxpayers who did not rebut the facts

imputed to them and therefore, are in definitive form in the situation referred to in the first

paragraph of the cited Article 69-B of the Federal Tax Code in force until July 24, 2018, by the

reasons and grounds indicated in the definitive resolutions notified to each of them, list that

will be published on the website of the Tax Administration Service (www.sat.gob.mx)

as well as in

the Official Gazette of the Federación, in order to consider, with general effects, that the fiscal receipts

issued by said taxpayers do not produce nor did they produce any fiscal effect, such as it is

declared by the fourth paragraph of Article 69-B of the Federal Tax Code in force until July 24,

2018; the above, since it is of public interest that the billing of operations

be stopped nonexistent, as well as that society knows who those taxpayers are who carry out this

type of operations.

Respectfully.

Mexico City, March 19, 2025. - In substitution for the absence of the Central Administrator of

Strategic Fiscalization, of the Coordinator of Strategic Fiscalization, of the Administrator of Fiscalization

Strategic "1", "2", "3", "4", "5" and "6", based on Articles 4, fourth paragraph, and 22, last paragraph,

number 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 number 500-05-2025-10774 dated March 19, 2025, corresponding to

taxpayers who DID provide arguments and/or evidence, but DID NOT rebut 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

Section A.- Notification of the PRESUMPTION OFFICE in accordance with paragraphs first and second

of Article 69-B of the Federal Tax Code, in relation to Article 69 of its Regulations.

R.F.C.

Name, denomination

or trade name of the

Taxpayer

Number and date of

individual office of

presumption

Issuing authority of the

individual office of

presumption

Means of notification to the taxpayer

Authority's bench

Personal notification

Notification via Tax Box

Date of posting on

the benches 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

PAU121218K18

PROCEDIMIENTOS

ADMINISTRATIVOS

UNIVERSALES, S.A. DE

C.V.

500-49-00-06-01-

2017-004432 of

date June 01,

2017

Administration

Decentralized of

Fiscal Audit of

Quintana Roo "2"

June 02,

2017

June 05,

2017

Section B.- Notification on the website of the Tax Administration Service.

R.F.C.

Name, denomination or trade 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 website of the

Tax Administration Service

Date on which the notification

took effect

1

PAU121218K18

PROCEDIMIENTOS ADMINISTRATIVOS

UNIVERSALES, S.A. DE C.V.

500-05-2017-16234 of date June 30

of 2017

Central Administration of

Strategic Fiscalization

July 03, 2017

July 04, 2017

Section C.- Notification in the Official Gazette of the Federación.

R.F.C.

Name, denomination or trade 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 Federación

Date on which the notification

took effect

1

PAU121218K18

PROCEDIMIENTOS ADMINISTRATIVOS

UNIVERSALES, S.A. DE C.V.

500-05-2017-16234 of date June 30

of 2017

Central Administration of

Strategic Fiscalization

July 13, 2017

July 14, 2017

Section D.- Notification of the definitive RESOLUTION office in accordance with the third paragraph of

Article 69-B of the Federal Tax Code in force until July 24, 2018.

R.F.C.

Name, denomination or trade name

of the Taxpayer

Number and date

of definitive

resolution

Issuing authority

of the

definitive

resolution

Means of notification to the taxpayer

Authority's bench

Personal notification

Notification via Tax Box

Date of posting on

the benches 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

PAU121218K18

PROCEDIMIENTOS

ADMINISTRATIVOS UNIVERSALES,

S.A. DE C.V. // In compliance with the

sentence of date March 03, 2023,

issued by the First Regional Metropolitan

Sala of the Federal Tribunal of

Administrative Justice, within the Trial

of Nullity 25928/21-17-01-3

500-49-00-06-01-

2024-0007039 of

date June 03

of 2024

Administration

Decentralized of

Fiscal Audit of

Quintana Roo "2"

June 07,

2024

June 10,

2024

Section E.- Additional data of taxpayers.

R.F.C.

Name, denomination or trade name of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

1

PAU121218K18

PROCEDIMIENTOS ADMINISTRATIVOS UNIVERSALES, S.A.

DE C.V.

Cuauhtémoc, Mexico City

Business Administration Services

Absence of Assets, Absence of Personnel, Lack of

Infrastructure

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