Notice 500-05-2025-5663 Communicating the Global List of Taxpayers Presumed to Have Issued Invoices Without Assets, Personnel, Infrastructure, or Material Capacity

DOF: 14/02/2025

OFFICE 500-05-2025-5663 communicating the global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal 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 Audit.

OFFICE: 500-05-2025-5663

Subject:

Communicating the global list of taxpayers presumed to have fallen

under the circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal

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 in Article 16, first paragraph, of the Political Constitution of the United Mexican States; Articles 1, 7, fractions VII, XII and XVIII, and 8, fraction III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, amended by Decree published in the same Official Gazette on June 12, 2003; Articles 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 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 force from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations and amended by Decree amending 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 Customs Agency of Mexico are issued, published in the same official organ on December 21, 2021, in force 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 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 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 Fiscal 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 Fiscal Code, the tax authorities cited in Annex 1, which is an integral part of this notice, detected that the taxpayers indicated in the aforementioned Annex 1 issued tax 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 presumption circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal Code, for which reason they notified each of them the individual presumption notice, in which the particular facts for which the aforementioned presumption was considered appropriate were detailed.

For this reason, and in support of the authorities issuing the aforementioned presumption notices, based on the second paragraph of Article 69-B of the Federal Fiscal Code, it is informed to the taxpayers mentioned in the aforementioned Annex 1 of this notice that they are in the circumstance provided for in the first paragraph of Article 69-B of the Federal Fiscal Code. This is made known to them so that they can manifest before the tax authority that notified them of the individual notice 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 in Article 69-B, second paragraph, of the Federal Fiscal Code, each of the taxpayers mentioned in the aforementioned Annex 1 of this notice will have a period of 15 business days, counted from when the last of the notifications takes effect, according to the precedence established in Article 69, first paragraph of the Regulations of the Federal Fiscal Code, in correlation with Article 135 of the Federal Fiscal Code, in order to present directly before the offices of the authorities issuing the individual notice indicated in Annex 1 of this notice, a free written statement in original and two copies, signed by the taxpayer or their legal representative in accordance with 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 notice.

The documentation and information presented through the aforementioned written statement must meet the requirements established in Articles 18, 18-A, and 19 of the Federal Fiscal Code.

Likewise, they are warned that if the granted period expires without providing the respective evidence, documentation, and information; or if, in the case of providing them, once admitted and evaluated, the facts indicated in the individual notice mentioned in the third paragraph of this notice are not disproven, proceedings will be carried out in accordance with what is provided in the fourth paragraph of Article 69-B of the Federal Fiscal Code, in which case the resolution will be notified and the name, trade name, 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, a list that for this purpose will be disseminated on the website of the Tax Administration Service, and published in the Official Gazette of the Federation; this being so, since it is in the public interest to stop the invoicing of non-existent operations and for society to know who those taxpayers are who carry out this type of operations.

Respectfully.

Mexico City, January 13, 2025. - In substitution for the absence of the Central Administrator of Strategic Audit, by the Coordinator of Strategic Audit, the Administrator of Strategic Audit "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 Audit "7". - Rubric.

Subject:

Annex 1 of office number 500-05-2025-5663 dated January 13, 2025, issued by C.P. Nayeli Margarita Ramos Hernández in her capacity as Administrator of Strategic Audit "7", in substitution for the absence of the Central Administrator of Strategic Audit, 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 Fiscal Code, the taxpayers mentioned in this annex are notified that they fall under the presumption circumstance provided for in the first paragraph of the aforementioned Article 69-B of the Federal Fiscal Code.

Below, in the following table, the taxpayers referred to in office number 500-05-2025-5663 dated January 13, 2025, are listed, indicating the date on which the individual presumption notice was notified.

R.F.C.	Name, trade name or corporate name of the Taxpayer	Number and date of individual presumption notice	Authority issuing the individual presumption notice	Means of notification to the taxpayer	Date of posting on the authority's bulletin board	Date when notification took effect	Date of notification	Date when notification took effect	Date of notification	Date when notification took effect
				Court bulletin board	Personal notification	Tax mailbox
1	CPK1907109U3	COMERCIALIZADOR DE PRODUCTOS KIMIG, S.DE R.L. DE C.V.	500-04-00-00-00-2024-27006 dated December 12, 2024	Central Administration for Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination	December 19, 2024	December 20, 2024
2	CUJL9201312C1	DE LA CRUZ JIMENEZ LUIS MIGUEL	500-05-2024-25953 dated December 3, 2024	Central Administration of Strategic Audit	December 4, 2024	December 20, 2024
3	DSM180813P99	DL SERVICES AND MAINTENANCE, S. DE R.L. DE C.V.	500-62-00-06-01-2024-3174 dated December 11, 2024	Decentralized Administration of Fiscal Audit of Tamaulipas "5"	December 13, 2024	December 16, 2024
4	GASM750720HI2	GARCIA SERRANO MARICELA	500-27-00-08-02-2024-08485 dated November 22, 2024	Decentralized Administration of Fiscal Audit of Guerrero "1"	December 4, 2024	December 20, 2024
5	IRS151007IN6	IMPORTACIONES RANCHO SECO, S.A. DE C.V.	500-08-00-03-03-2024-24257 dated December 13, 2024	Decentralized Administration of Fiscal Audit of Aguascalientes "1"	December 19, 2024	December 20, 2024
6	JIPL8811147Q6	JIMENEZ PEREZ LEONEL GUADALUPE	500-61-00-05-00-2024-17997 dated December 17, 2024	Decentralized Administration of Fiscal Audit of Tamaulipas "4"	January 2, 2025	January 3, 2025
7	KOO121001MM5	KOONITX, S.A. DE C.V.	500-62-00-04-02-2024-3178 dated December 11, 2024	Decentralized Administration of Fiscal Audit of Tamaulipas "5"	December 17, 2024	December 18, 2024
8	MEGJ830822UX1	MENDOZA GAMBOA JARED QUETZALCOALT	500-14-00-03-02-2024-7637 dated December 9, 2024	Decentralized Administration of Fiscal Audit of Campeche "1"	December 13, 2024	December 16, 2024
9	NAM1707129K2	NAMXICO, S.A. DE C.V.	500-67-00-06-02-2024-0422 dated December 4, 2024	Decentralized Administration of Fiscal Audit of Veracruz "4"	December 10, 2024	December 11, 2024
10	NEOE670125PA7	NEQUIZ OLMEDO ELVIRA	500-72-06-01-01-2024-33975 dated December 11, 2024	Decentralized Administration of Fiscal Audit of Federal District "2"	December 17, 2024	December 18, 2024
11	QUER970208LFA	QUEVEDO ESTRADA RAUL ANTONIO	500-05-2024-25958 dated December 4, 2024	Central Administration of Strategic Audit	December 4, 2024	December 20, 2024
12	ROSL770804MQ0	ROBLES SALAZAR LUZ MARIA	500-39-00-02-02-2024-3009 dated December 6, 2024	Decentralized Administration of Fiscal Audit of Morelos "1"	December 12, 2024	December 13, 2024
13	RVA161201DQA	REINGENIERIA VAZCA, S.A. DE C.V.	500-67-00-05-01-2024-2255 dated December 13, 2024	Decentralized Administration of Fiscal Audit of Veracruz "4"	December 19, 2024	December 20, 2024
14	SIP190218IF6	SERVICIOS INTEGRALES Y PROFESIONALES GOROME, S.A. DE C.V.	500-64-00-03-02-2024-002120 dated December 17, 2024	Decentralized Administration of Fiscal Audit of Veracruz "1"	January 2, 2025	January 3, 2025

Additional data of the taxpayers.

R.F.C.	Name, trade name or corporate name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for Procedure
1	CPK1907109U3	COMERCIALIZADOR DE PRODUCTOS KIMIG, S.DE R.L. DE C.V.	Leon, Guanajuato	Fabrication of other chemical products	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
2	CUJL9201312C1	DE LA CRUZ JIMENEZ LUIS MIGUEL	Villahermosa, Tabasco	Salaried employee	Absence of Assets, Absence of Personnel, No Material Capacity
3	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, No Material Capacity
4	GASM750720HI2	GARCIA SERRANO MARICELA	Taxco de Alarcón, Guerrero	Goldsmithing and jewelry of metals and precious stones other than gold	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
5	IRS151007IN6	IMPORTACIONES RANCHO SECO, S.A. DE C.V.	Aguascalientes, Aguascalientes	Retail trade in imported product stores of foreign origin	Absence of Assets, Absence of Personnel, No Material Capacity
6	JIPL8811147Q6	JIMENEZ PEREZ LEONEL GUADALUPE	Matamoros, Tamaulipas	Sale of gasoline and diesel in national territory	Absence of Assets, Absence of Personnel, No Material Capacity
7	KOO121001MM5	KOONITX, S.A. DE C.V.	Monterrey, Nuevo león.	Fabrication of other paper and cardboard products, Wholesale trade of paper and cardboard waste, Fabrication of cardboard containers, Wholesale trade of containers, paper and cardboard, Wholesale trade of wood.	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
8	MEGJ830822UX1	MENDOZA GAMBOA JARED QUETZALCOALT	Campeche, Campeche	Road constructions, highways, earthworks, bridges, overpasses and airstrips	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
9	NAM1707129K2	NAMXICO, S.A. DE C.V.	Coatzacoalcos, Veracruz de Ignacio de la llave	Other specialized construction work	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
10	NEOE670125PA7	NEQUIZ OLMEDO ELVIRA	Iztacalco, Ciudad de México	Other wholesale trade intermediaries, other services related to transport, other business support services	Absence of Assets, Absence of Personnel, No Material Capacity
11	QUER970208LFA	QUEVEDO ESTRADA RAUL ANTONIO	Centro, Tabasco	Salaried employee	Absence of Assets, Absence of Personnel, No Material Capacity
12	ROSL770804MQ0	ROBLES SALAZAR LUZ MARIA	Cuernavaca, Morelos	Wholesale trade of clothing, Wholesale trade of footwear and Business management services.	Absence of Assets, Absence of Personnel, No Material Capacity
13	RVA161201DQA	REINGENIERIA VAZCA, S.A. DE C.V.	Minatitlán, Veracruz de Ignacio de la llave	Other civil engineering constructions or heavy work	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity
14	SIP190218IF6	SERVICIOS INTEGRALES Y PROFESIONALES GOROME, S.A. DE C.V.	Xalapa, Veracruz	Other civil engineering constructions or heavy work	Absence of Assets, Absence of Personnel, Lack of Infrastructure, No Material Capacity

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