Regulatory Alerts2025-11-21 | DOF 5773606Added
Notice 500-05-2025-31634 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Fiscal Audit Administration of the SAT adds eight taxpayers to the definitive global list of contributors who failed to rebut facts indicating they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action finalizes the status of these entities under Article 69-B of the Federal Tax Code, rendering their issued fiscal receipts fiscally void. The publication serves to deter the invoicing of non-existent operations and informs the public regarding these specific taxpayers.
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DOF: 21/11/2025
OFFICE 500-05-2025-31634 communicating the definitive 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 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: 500-05-2025-31634
Subject:
Communicating definitive global list in terms of Article 69-B, fourth paragraph
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 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 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 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 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, in force from January 01,
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 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 the provisions of the
First Transitory Article of said Agreement; as well as 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,
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 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 office to each of the
taxpayers mentioned in the aforementioned Annex 1, and in said office the reasons and grounds were indicated 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 website 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 to Article 135 of the Federal Tax Code.
Attending what is provided 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 period of fifteen business days counted from the last of the
notifications previously made, to make the statements and provide the evidence they considered pertinent to
disprove the facts made known through the aforementioned offices, warned that if the granted period elapsed without providing the documentation and information and/or that exhibited, once evaluated, 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, first to
notify them the definitive individual resolution, as well as the publication of their names, denominations or trade names in the list
of taxpayers who did not disprove the facts made known and therefore, they would be in definitive form in the situation to which it
refers the first paragraph of the cited Article 69-B of the Federal Tax Code.
Once the period indicated in the previous 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 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 disprove 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 manifested and evidence
provided by those taxpayers the aforementioned authorities considered that those taxpayers did not disprove the facts that they
were imputed in the individual offices of presumption already indicated, the same resolved what was appropriate and proceeded to the issuance of
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 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 fourth paragraph of Article 69-B of the Federal Tax Code indicates
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, with the purpose of giving
full compliance to Resolutive Third contained in the aforementioned definitive resolutions, this Central Administration of Fiscalization
Strategic, 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 disprove the facts that were imputed to them
and therefore, they are in definitive form in the situation referred to in the first paragraph of the cited Article 69-B of the
Federal Tax Code, for 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 Federation, to effect, 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 invoicing of non-existent operations, as well as that society knows
who those taxpayers are who carry out this type of operations.
Respectfully.
Mexico City, September 25, 2025.- Central Administrator of Strategic Fiscalization,
L.C. Rubén Martín López
Rodríguez.- Rubric.
Annex 1 of office number 500-05-2025-31634 dated September 25, 2025, corresponding to taxpayers who DID provide
arguments and/or evidence, 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 the OFFICE OF PRESUMPTION 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
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 files
Personal notification
Notification via Tax Box
Date of fixation in
the files 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
ACT150408MA8
ADVISORS AND
CONSULTANTS
OF
TORRES,
S.A. DE C.V.
500-05-2025-6028 of
date March 07,
2025
Central Administration
of Strategic Fiscalization
March 07,
2025
March 10,
2025
2
FEC1810017V7
MANUFACTURING OF
CONCRETE STRUCTURES
JGC, S.A. DE
C.V.
500-05-2025-5969 of
date March 05,
2025
Central Administration
of Strategic Fiscalization
March 10,
2025
March 11,
2025
3
GNO130712C41
GRUPO NOTIVIN, S.A. DE
C.V.
500-05-2025-5627 of
date January 13,
2025
Central Administration
of Strategic Fiscalization
January 17,
2025
January 20,
2025
4
HEOH790913RJ4
HERNANDEZ ORTIZ
HECTOR
500-05-2025-5801 of
date January 31,
2025
Central Administration
of Strategic Fiscalization
February 07,
2025
February 10,
2025
5
LPR200508961
LRP PRODUCE, S.A. DE
C.V.
500-46-00-05-02-2024-
19268 of date November 01,
2024
Decentralized Administration
of Fiscal Audit of
Puebla "2"
November 05,
2024
November 06,
2024
6
PEMA741120398
PEREZ MORENO ABEL
500-05-2025-5749 of
date January 30,
2025
Central Administration
of Strategic Fiscalization
January 31,
2025
February 04,
2025
7
REL210112KP4
RELLTONCH, S.C.
500-73-07-15-01-2025-
3031 of date March 05,
2025
Decentralized Administration
of Fiscal Audit of
Federal District "3"
March 06,
2025
March 07,
2025
8
SCB160224CAA
SUPPLIES AND
CONSTRUCTIONS
BIMARVI,
S.A. DE C.V.
500-05-2024-18780 of
date October 30,
2024
Central Administration
of Strategic Fiscalization
November 05,
2024
November 06,
2024
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 Service
of Tax Administration
Date on which
the notification took effect
1
ACT150408MA8
ADVISORS AND CONSULTANTS
OF TORRES, S.A. DE C.V.
500-05-2025-10972 of date April 01,
2025
Central Administration of
Strategic Fiscalization
April 01, 2025
April 02, 2025
2
FEC1810017V7
MANUFACTURING OF
CONCRETE STRUCTURES
JGC,
S.A. DE C.V.
500-05-2025-10972 of date April 01,
2025
Central Administration of
Strategic Fiscalization
April 01, 2025
April 02, 2025
3
GNO130712C41
GRUPO NOTIVIN,
S.A. DE C.V.
500-05-2025-5882 of date February 12,
2025
Central Administration of
Strategic Fiscalization
February 12, 2025
February 13,
2025
4
HEOH790913RJ4
HERNANDEZ ORTIZ HECTOR
500-05-2025-5882 of date February 12,
2025
Central Administration of
Strategic Fiscalization
February 12, 2025
February 13,
2025
5
LPR200508961
LRP PRODUCE,
S.A. DE C.V.
500-05-2024-25842 of date November 11,
2024
Central Administration of
Strategic Fiscalization
November 11, 2024
November 12,
2024
6
PEMA741120398
PEREZ MORENO ABEL
500-05-2025-5882 of date February 12,
2025
Central Administration of
Strategic Fiscalization
February 12, 2025
February 13,
2025
7
REL210112KP4
RELLTONCH, S.C.
500-05-2025-10972 of date April 01,
2025
Central Administration of
Strategic Fiscalization
April 01, 2025
April 02, 2025
8
SCB160224CAA
SUPPLIES AND
CONSTRUCTIONS BIMARVI,
S.A. DE C.V.
500-05-2024-25842 of date November 11,
2024
Central Administration of
Strategic Fiscalization
November 11, 2024
November 12,
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 on which
the notification took effect
1
ACT150408MA8
ADVISORS AND CONSULTANTS OF
TORRES, S.A. DE C.V.
500-05-2025-10972 of date April 01,
2025
Central Administration of
Strategic Fiscalization
April 25, 2025
April 28, 2025
2
FEC1810017V7
MANUFACTURING OF CONCRETE STRUCTURES
JGC,
S.A. DE C.V.
500-05-2025-10972 of date April 01,
2025
Central Administration of
Strategic Fiscalization
April 25, 2025
April 28, 2025
3
GNO130712C41
GRUPO NOTIVIN,
S.A. DE C.V.
500-05-2025-5882 of date February 12,
2025
Central Administration of
Strategic Fiscalization
April 04, 2025
April 07, 2025
4
HEOH790913RJ4
HERNANDEZ ORTIZ HECTOR
500-05-2025-5882 of date February 12,
2025
Central Administration of
Strategic Fiscalization
April 04, 2025
April 07, 2025
5
LPR200508961
LRP PRODUCE, S.A. DE C.V.
500-05-2024-25842 of date November 11,
2024
Central Administration of
Strategic Fiscalization
January 24, 2025
January 27, 2025
6
PEMA741120398
PEREZ MORENO ABEL
500-05-2025-5882 of date February 12,
2025
Central Administration of
Strategic Fiscalization
April 04, 2025
April 07, 2025
7
REL210112KP4
RELLTONCH, S.C.
500-05-2025-10972 of date April 01,
2025
Central Administration of
Strategic Fiscalization
April 25, 2025
April 28, 2025
8
SCB160224CAA
SUPPLIES AND
CONSTRUCTIONS BIMARVI, S.A. DE
C.V.
500-05-2024-25842 of date November 11,
2024
Central Administration of
Strategic Fiscalization
January 24, 2025
January 27, 2025
Section D.- Notification of the OFFICE OF DEFINITIVE RESOLUTION in accordance with 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 files
Personal notification
Notification via Tax Box
Date of fixation in
the files 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
ACT150408MA8
ADVISORS AND
CONSULTANTS OF
TORRES, S.A. DE C.V.
500-05-2025-20340
of date August 04,
2025
Central Administration
of Strategic Fiscalization
August 08,
2025
August 11,
2025
2
FEC1810017V7
MANUFACTURING OF
CONCRETE STRUCTURES
JGC, S.A. DE
C.V.
500-05-2025-20339
of date August 04,
2025
Central Administration
of Strategic Fiscalization
August 07,
2025
August 08,
2025
3
GNO130712C41
GRUPO NOTIVIN, S.A. DE
C.V.
500-05-2025-20255
of date July 09,
2025
Central Administration
of Strategic Fiscalization
July 15,
2025
July 16,
2025
4
HEOH790913RJ4
HERNANDEZ ORTIZ
HECTOR
500-05-2025-24202
of date July 03,
2025
Central Administration
of Strategic Fiscalization
July 09,
2025
July 10,
2025
5
LPR200508961
LRP PRODUCE, S.A. DE
C.V.
500-46-00-04-02-
2025-7571 of date
April 15, 2025
Decentralized Administration
of Fiscal Audit of
Puebla "2"
April 23,
2025
April 24,
2025
6
PEMA741120398
PEREZ MORENO ABEL
500-05-2025-24203
of date July 03,
2025
Central Administration
of Strategic Fiscalization
July 09,
2025
July 10,
2025
7
REL210112KP4
RELLTONCH, S.C.
500-73-07-15-01-
2025-7054 of date
August 01, 2025
Decentralized Administration
of Fiscal Audit of
Federal District "3"
August 04,
2025
August 05,
2025
8
SCB160224CAA
SUPPLIES AND
CONSTRUCTIONS
BIMARVI, S.A. DE C.V.
500-05-2025-10785
of date April 22,
2025
Central Administration
of Strategic Fiscalization
April 28,
2025
April 29,
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
ACT150408MA8
ADVISORS AND CONSULTANTS OF
TORRES, S.A. DE C.V.
CUAUHTÉMOC, MEXICO CITY
CONSULTANCY SERVICES IN
ADMINISTRATION
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
2
FEC1810017V7
MANUFACTURING OF CONCRETE STRUCTURES
JGC, S.A. DE C.V.
VERACRUZ, VERACRUZ DE
IGNACIO DE LA LLAVE
MANUFACTURING OF METAL STRUCTURES
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
3
GNO130712C41
GRUPO NOTIVIN, S.A. DE C.V.
TLALPAN, MEXICO CITY
OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
4
HEOH790913RJ4
HERNANDEZ ORTIZ HECTOR
VALLE DE CHALCO
SOLIDARITY, STATE OF
MEXICO
WHOLESALE TRADE OF CEMENT,
BLOCK AND GRAVEL
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
5
LPR200508961
LRP PRODUCE, S.A. DE C.V.
PUEBLA, HEROICA PUEBLA
DE ZARAGOZA
SERVICES FOR PREPARATION OF
FOOD FOR SPECIAL OCCASIONS,
CONSTRUCTION OF SINGLE-FAMILY HOUSING,
OVERLAND TRANSPORT OF
MATERIALS FOR CONSTRUCTION
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
6
PEMA741120398
PEREZ MORENO ABEL
VERACRUZ, VERACRUZ DE
IGNACIO DE LA LLAVE
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL AND SERVICE BUILDINGS
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
7
REL210112KP4
RELLTONCH, S.C.
BENITO JUÁREZ, MEXICO CITY
CONSULTANCY SERVICES IN
ADMINISTRATION
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE
8
SCB160224CAA
SUPPLIES AND CONSTRUCTIONS
BIMARVI, S.A. DE C.V.
COSOLEACAQUE, VERACRUZ
OF IGNACIO DE LA LLAVE
WHOLESALE TRADE OF MACHINERY
AND EQUIPMENT FOR CONSTRUCTION AND
MINING
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
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