Regulatory Alerts2025-02-14 | DOF 5749256Added
Notice 500-05-2025-5663 Communicating the Global List of Taxpayers Presumed to Have Issued Invoices Without Assets, Personnel, Infrastructure, or Material Capacity
The Central Administration of Strategic Audit notifies 14 taxpayers that they are presumed to have issued tax receipts without possessing the assets, personnel, infrastructure, or material capacity to provide the services or deliver the goods covered by those receipts, pursuant to Article 69-B of the Federal Fiscal Code. These taxpayers have 15 business days from the date the last notification takes effect to submit a written statement and supporting documentation to the issuing authorities to disprove the alleged facts. If the presumption is not disproven, the authorities will issue a resolution and publish the taxpayers' names in a list on the Tax Administration Service website and in the Official Gazette of the Federation.
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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 |
| 2 | CUJL9201312C1 | DE LA CRUZ JIMENEZ LUIS MIGUEL | Villahermosa, Tabasco | Salaried employee |
| 3 | DSM180813P99 | DL SERVICES AND MAINTENANCE, S. DE R.L. DE C.V. | Altamira, Tamaulipas. | Wholesale trade of metallic waste |
| 4 | GASM750720HI2 | GARCIA SERRANO MARICELA | Taxco de Alarcón, Guerrero | Goldsmithing and jewelry of metals and precious stones other than gold |
| 5 | IRS151007IN6 | IMPORTACIONES RANCHO SECO, S.A. DE C.V. | Aguascalientes, Aguascalientes | Retail trade in imported product stores of foreign origin |
| 6 | JIPL8811147Q6 | JIMENEZ PEREZ LEONEL GUADALUPE | Matamoros, Tamaulipas | Sale of gasoline and diesel in national territory |
| 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. |
| 8 | MEGJ830822UX1 | MENDOZA GAMBOA JARED QUETZALCOALT | Campeche, Campeche | Road constructions, highways, earthworks, bridges, overpasses and airstrips |
| 9 | NAM1707129K2 | NAMXICO, S.A. DE C.V. | Coatzacoalcos, Veracruz de Ignacio de la llave | Other specialized construction work |
| 10 | NEOE670125PA7 | NEQUIZ OLMEDO ELVIRA | Iztacalco, Ciudad de México | Other wholesale trade intermediaries, other services related to transport, other business support services |
| 11 | QUER970208LFA | QUEVEDO ESTRADA RAUL ANTONIO | Centro, Tabasco | Salaried employee |
| 12 | ROSL770804MQ0 | ROBLES SALAZAR LUZ MARIA | Cuernavaca, Morelos | Wholesale trade of clothing, Wholesale trade of footwear and Business management services. |
| 13 | RVA161201DQA | REINGENIERIA VAZCA, S.A. DE C.V. | Minatitlán, Veracruz de Ignacio de la llave | Other civil engineering constructions or heavy work |
| 14 | SIP190218IF6 | SERVICIOS INTEGRALES Y PROFESIONALES GOROME, S.A. DE C.V. | Xalapa, Veracruz | Other civil engineering constructions or heavy work |
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