Notice 500-05-2025-20321 Communicating the Final Global List Under Article 69-B of the Federal Tax Code

If the document appears incomplete on the right margin, it is because it contains tables that exceed the default width. If this is the case, click here to view it correctly.

DOF: 12/09/2025

OFFICE 500-05-2025-20321 communicating the final global list 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: 500-05-2025-20321

Subject:

Communicating final global list 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 provided for 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 of

the Federation on June 12, 2003; 1, 2, paragraphs first, section B,

fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation with article

22

paragraphs first, 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

conformity with what is provided for 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, effective from January 01

2022, in conformity with what is provided for in the First Transitory Article of

said Decree; Third Article, 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, effective from July 23, 2016, in conformity with what is provided for in the First Transitory Article of

said Agreement; as well as in articles 33, last paragraph, 63, and 69-B paragraphs first, fourth and fifth of the Fiscal Code of

the Federation, notifies the following:

As a result of the exercise of the attributions and powers indicated in article 69-B, paragraphs first and second 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 the cited 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.

Detected such situation, the tax authority, in order to comply with article 69-B, paragraph second, of the Federal Tax

Code, as well as numeral 69 of the Regulations of said Code, issued individual presumption office to each one of the

taxpayers mentioned in the cited Annex 1, and in said office

it indicated the reasons and grounds for

which the taxpayers were located in the hypothesis referred to in the first paragraph of article 69-B of the Federal Tax

Code.

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,

section B and C, of this 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 the

article 135 of the Federal Tax Code.

Attending what is provided for by the second paragraph of article 69-B of the Federal Tax Code, in the offices of

individual presumption the tax authorities granted each taxpayer a term of fifteen business days counted from

the last of the notifications previously made, so that they could make the manifestations and provide the proofs

that they considered pertinent to disprove the facts given known through the cited offices, warned that if

after the granted term they did not provide

the documentation and information and/or that they exhibited, once valued, did not

disprove the facts indicated in the merit offices, it would proceed by said authorities in terms of the

fourth paragraph of article 69-B of the Federal Tax Code, first to notify them the individual definitive resolution,

as well as the publication of their names, denominations or trade names in the list of taxpayers who

did not disprove the facts given known and therefore, they would be in definitive form in the situation referred to the

first paragraph of said article 69-B of the Federal Tax Code.

Once the term indicated in the previous paragraph has passed, and in virtue that those taxpayers during the term

established in the second paragraph of article 69-B of the Federal Tax Code, in exercise of the right provided for in

said legal provision, presented, through the means indicated in the individual resolutions themselves, diverse

information, documentation and arguments in order to disprove the facts given 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 manifested and

proofs provided by those taxpayers the referred authorities considered that those taxpayers did not

disprove the facts that were attributed 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 disprove said facts; resolutions that were duly notified in the terms

indicated in the paragraphs preceding each one of the taxpayers indicated in Annex 1, section D, of

this present office.

For the aforementioned and, taking into account that the fourth paragraph of article 69-B of the Federal Tax

Code, indicates that under no circumstances will the list be published before thirty business days after the notification

of the resolution and that, at the date said term has elapsed since the notification of the resolution and, also 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 , that 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 Administration

General of Federal Fiscal Audit of the Tax Administration Service, in support of the tax authorities indicated

in Annex 1 of this present, proceeds to add the names, denominations or trade names of the taxpayers

indicated in Annex 1 of this present office, in the list of taxpayers who did not disprove the facts that were attributed to them

and therefore, they are in definitive form in the situation referred to in the first paragraph of said article

69-B of the Federal Tax Code , for the reasons and grounds indicated in the definitive resolutions notified

to each one 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 considering, with general effects, that the

fiscal receipts issued by said taxpayers did not produce nor produced any fiscal effect whatsoever, such as it is

declared by the fifth paragraph of article 69-B of the Federal Tax Code; the above, inasmuch as it is of public interest

that the billing of non-existent operations be stopped, as well as that society knows who those

taxpayers who carry out this type of operations are.

Sincerely.

Mexico City, July 17, 2025. - Central Administrator of Strategic Audit , L.C. Rubén Martín López

Rodríguez .- Rubric.

.

Annex 1 of office number 500-05-2025-20321 dated July 17, 2025, corresponding to taxpayers who DID

provide arguments and/or proofs, but DID NOT disprove the reason for which the presumption office was notified to them,

updating DEFINITIVELY the situation referred to in the first paragraph of article 69-B of the Federal Tax Code

Section A.- Notification of PRESUMPTION OFFICE according to paragraphs first and second of article

69-B of the Federal Tax Code, in relation with 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 records

Personal notification

Notification by Tax Box

Date of

fixing in the

records of the

Fiscal Authority

Date when

notification took effect

Date of

notification

Date when

notification took effect

Date of

notification

Date when

notification took effect

1

DSM180813P99

DL SERVICES AND

MAINTENANCE, S. DE

R.L. DE C.V.

500-62-00-06-01-

2024-3174 dated

December 11

2024

Administration

Deconcentrated of

Fiscal Audit of

Tamaulipas "5"

December 13

2024

December 16

2024

2

VERR770415KQ9

VELAZQUEZ RIZO

RODRIGO

500-36-07-01-03-

2024-17028 dated

December 04

2024

Administration

Deconcentrated of

Fiscal Audit of

Mexico "2"

December 04

2024

December 05

2024

Section B.- Notification on the Internet page 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

internet page of the Service

of Tax Administration

Date when notification took effect

1

DSM180813P99

DL SERVICES AND

MAINTENANCE, S. DE R.L. DE C.V.

500-05-2025-5663 dated January 13

2025

Central Administration of

Strategic Audit

January 13, 2025

January 14, 2025

2

VERR770415KQ9

VELAZQUEZ RIZO RODRIGO

500-05-2024-26177 dated December 13

2024

Central Administration of

Strategic Audit

December 13, 2024

December 16, 2024

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

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 Federation

Date when notification took effect

1

DSM180813P99

DL SERVICES AND

MAINTENANCE, S. DE R.L. DE C.V.

500-05-2025-5663 dated January 13

2025

Central Administration of

Strategic Audit

February 14, 2025

February 17, 2025

2

VERR770415KQ9

VELAZQUEZ RIZO RODRIGO

500-05-2024-26177 dated December 13

2024

Central Administration of

Strategic Audit

January 24, 2025

January 27, 2025

Section D.- Notification of the definitive RESOLUTION office according to the fourth paragraph of article 69-B of the

Federal Tax Code.

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 records

Personal notification

Notification by Tax Box

Date of

fixing in

the records

of the

Fiscal Authority

Date when

notification took effect

Date of

notification

Date when

notification took effect

Date of

notification

Date when

notification took effect

1

DSM180813P99

DL SERVICES AND

MAINTENANCE, S.

DE R.L. DE

C.V.

500-62-00-06-01-

2025-1247 dated

April 16, 2025

Administration

Deconcentrated

of Fiscal Audit

of Tamaulipas "5"

April 24, 2025

April 25, 2025

2

VERR770415KQ9

VELAZQUEZ RIZO

RODRIGO

500-36-07-01-03-

2025-4626 dated

April 08, 2025

Administration

Deconcentrated

of Fiscal Audit

of Mexico "2"

April 08, 2025

April 09, 2025

Section E.- Additional data of the taxpayers.

R.F.C.

Name, denomination or trade

name of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

1

DSM180813P99

DL SERVICES AND

MAINTENANCE, S. DE R.L. DE

C.V.

ALTAMIRA, TAMAULIPAS

WHOLESALE TRADE OF METALLIC WASTE

ABSENCE OF ASSETS, ABSENCE OF

PERSONNEL, LACK OF INFRASTRUCTURE,

WITHOUT MATERIAL CAPACITY

2

VERR770415KQ9

VELAZQUEZ RIZO RODRIGO

ECATEPEC DE MORELOS,

STATE OF MEXICO

MANAGEMENT OF NON-HAZARDOUS WASTE AND

REMEDIATION SERVICES FOR DAMAGED AREAS

BY NON-HAZARDOUS WASTE

ABSENCE OF ASSETS, ABSENCE OF

PERSONNEL, LACK OF INFRASTRUCTURE,

WITHOUT MATERIAL CAPACITY

---

In the document you are viewing there may be text, characters or objects that do not display correctly due to conversion to HTML format, so we recommend always taking as reference the digitized image of the DOF or the PDF file of the edition. The content, form and scope of published documents are the strict responsibility of their issuer.

CONSULT

BY DATE

Do Lu Ma Mi Ju Vi Sá

INDICATORS

Exchange Rate and Rates as of 08/23/2026

UDIS

8.805888

See more

SURVEYS

Did you like the new look of the Official Gazette of the Federation website?

No

Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our service menu

Electronic address: dof.gob.mx

111

LEGAL NOTICE | SOME RIGHTS RESERVED © 2026