Notice 500-05-2025-6121 Communicating the Global List of Taxpayers Presumed Under Article 69-B of the Federal Tax Code

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DOF: 25/04/2025

OFFICIAL NOTICE 500-05-2025-6121 through which the global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated.

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.

OFFICIAL NOTICE: 500-05-2025-6121

Subject:

The global list of taxpayers presumed to fall under the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code is communicated.

The Central Administration of Strategic Fiscalization, 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 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; 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, effective from November 22, 2015, in accordance with what is established 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 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 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 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 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 official notice, 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.

As a consequence of the above, the aforementioned authorities placed the taxpayers in the circumstance of presumption provided for in the first paragraph of Article 69-B of the Federal Tax Code, for which reason they notified each of them the individual notice of presumption, in which the particular facts for which the aforementioned presumption was considered appropriate were detailed.

For the above reason, and in support of the authorities issuing the aforementioned presumption notices, based on the second paragraph of Article 69-B of the Federal Tax Code, it is informed to the taxpayers mentioned in the aforementioned Annex 1 of this official notice that they are in the circumstance provided for in the first paragraph of Article 69-B of the Federal Tax Code. This is made known to them so that they may manifest before the tax authority that notified them 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 by Article 69-B, second paragraph, of the Federal Tax Code, each of the taxpayers mentioned in the aforementioned Annex 1 of this official 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 Tax Code, in correlation with Article 135 of the Federal Tax Code, in order to present directly before the offices of the authorities issuing the individual notice indicated in Annex 1 of this official notice, a free-form document 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 document the documentation and information they consider pertinent to disprove the facts detailed in the aforementioned individual notice.

The documentation and information they present through the aforementioned document must meet the requirements established in Articles 18, 18-A, and 19 of the Federal Tax Code.

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

Respectfully.

Mexico City, March 12, 2025. - In substitution for the absence of the Central Administrator of Strategic Fiscalization, by the Coordinator of Strategic Fiscalization, of the Administrator of Strategic Fiscalization "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 Fiscalization "7". - Rubric.

Subject:

Annex 1 of official notice number 500-05-2025-6121 dated March 12, 2025, issued by C.P. Nayeli Margarita Ramos Hernández in her capacity as Administrator of Strategic Fiscalization "7", in substitution for the absence of the Central Administrator of Strategic Fiscalization, 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 Tax 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 Tax Code.

Below, in the following table, the taxpayers referred to in official notice number 500-05-2025-6121 dated March 12, 2025, are listed, indicating the date on which the individual notice of presumption was notified.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of individual notice of presumption	Issuing authority of the individual notice of presumption	Notification means to the taxpayer
				Estrados de la autoridad
				Fecha de fijación en los estrados de la Autoridad Fiscal
1	ACO200622ID9	ARMX CONSTRUCTORA, S.A. C.V.	500-70-00-06-01-2025-3889 de fecha 28 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Zacatecas "1"
2	ADC110225M12	ADCODEC, S.C.	500-36-04-01-02-2025-2031 de fecha 11 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de México "2"
3	APG130712R29	ASESORES PROFESIONALES GIZZA, S.A. DE C.V.	500-05-2025-5967 de fecha 04 de marzo de 2025	Administración Central de Fiscalización Estratégica
4	CAN200622GC2	CONSTRUCCIONES AUTONOMAS NYPD, S.A. C.V.	500-70-00-04-02-2025-2837 de fecha 21 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Zacatecas "1"
5	CCB181112BC0	COMERCIALIZADORA Y CONSTRUCTORA BOOZAC, S.A. C.V.	500-70-00-00-07-2025-2829 de fecha 21 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Zacatecas "1"
6	CCD130801NP7	COMERCIALIZADORA, CONSTRUCTORA Y DISTRIBUIDORA SHEIK, S.A. DE C.V.	500-45-00-02-00-2025-11275 de fecha 04 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Puebla "1"
7	CCO2006223CA	COMERCIALIZADORA COMERTEX, S.A. C.V.	500-70-00-05-01-2025-2827 de fecha 20 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Zacatecas "1"
8	CESG861209QE2	CETZAL SERRANO GERARDO MANUEL	500-69-00-02-02-2025-3065 de fecha 26 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Yucatán "1"
9	CHO170605TF6	CONSTRUAGREGADOS HOPELCHEN, S.A. DE C.V.	500-05-2025-5808 de fecha 13 de febrero de 2025	Administración Central de Fiscalización Estratégica
10	CTR210903RS5	CONSTRUCTORA TRUTH, S. DE R.L. DE C.V.	500-70-00-05-02-2025-3898 de fecha 04 de marzo de 2025	Administración Desconcentrada de Auditoría Fiscal de Zacatecas "1"
11	CTS140929175	COMER 360, S.A. DE C.V.	500-39-00-02-02-2025-0654 de fecha 25 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Morelos "1"
12	CZA160810JV1	COMERCIAL ZACXS, S.A. DE C.V.	500-74-05-01-02-2025-2962 de fecha 12 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Distrito Federal "4"
13	DAG170621QG9	DAGICO, S.A. DE C.V.	500-45-00-02-00-2025-11274 de fecha 04 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Puebla "1"
14	EAG160412J75	EKOCONSTRUCCIONES DE AGUASCALIENTES, S.A. DE C.V.	500-08-00-04-02-2025-3916 de fecha 24 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Aguascalientes "1"
15	FOQM731016UX2	FLORES QUIJANO MARCELO EDUARDO	500-50-00-01-01-2025-1489 de fecha 05 de marzo de 2025	Administración Desconcentrada de Auditoría Fiscal de San Luis Potosí "1"
16	GGR210908CA1	GRUPO GROTTOLE, S.A. DE C.V.	500-39-00-02-02-2025-0652 de fecha 26 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Morelos "1"
17	GLI1606221Z6	GRUPO LINNKEY, S.A. DE C.V.	500-04-00-00-00-2025-3862 de fecha 05 de febrero de 2025	Administración Central de Verificación y Evaluación de Entidades Federativas en Materia de Coordinación Fiscal
18	ING180302664	INGFAR, S.A. DE C.V.	500-36-06-02-02-2025-2287 de fecha 17 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de México "2"
19	MAL220406AV2	MALZEMINERI, S.A. DE C.V.	500-46-00-04-02-2025-5408 de fecha 13 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Puebla "2"
20	MAVJ811104NC5	MARTINEZ VELAZQUEZ JUANA	500-39-00-02-02-2025-0655 de fecha 25 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Morelos "1"
21	MOMC870919NI0	MOCTEZUMA MUÑOZ CESAR ADRIAN	500-36-04-02-02-2024-16617 de fecha 27 de noviembre de 2024	Administración Desconcentrada de Auditoría Fiscal de México "2"
22	MVE091117DE8	LA MAQUINA VERDE, S.A. DE C.V.	500-05-2025-5968 de fecha 04 de marzo de 2025	Administración Central de Fiscalización Estratégica
23	PAO180302IS0	PROYECTOS ARQUITECTONICOS Y OBRA ANZURES, S.A. DE C.V.	500-05-2025-5970 de fecha 05 de marzo de 2025	Administración Central de Fiscalización Estratégica
24	PIC170915M93	PROYECTOS DE INGENIERIA CIVIL LA LINEA, S.A. DE C.V.	500-20-00-03-02-2025-0280 de fecha 26 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Chiapas "2"
25	SAF210219KV6	SAFTLA, S.A. DE C.V.	500-46-00-04-02-2025-5371 de fecha 13 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Puebla "2"
26	TCO210818LT6	TOROTE C&O, S.A. DE C.V.	500-12-00-02-00-2025-02259 de fecha 26 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Baja California Sur "1"
27	TDE200716DK6	TRANSIGEN DESARROLLOS EMPRESARIALES, S.A. DE C.V.	500-45-00-02-00-2025-11273 de fecha 04 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Puebla "1"
28	TEL2002248F5	TELEVIRTUAL, S.A. DE C.V.	500-05-2025-5796 de fecha 31 de enero de 2025	Administración Central de Fiscalización Estratégica
29	VABJ931209DJ5	VALDEZ BRITO JESUS ANDRES ANTONIO	500-69-00-02-02-2025-2577 de fecha 19 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Yucatán "1"
30	VDI180928ID4	VVA DIVERSOS, S.A. DE C.V.	500-27-00-08-02-2025-00847 de fecha 21 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Guerrero "1"
31	VIL180111M11	VISION INTEGRAL DE LOGISTICA ADMINISTRATIVA, S.C.	500-39-00-02-02-2025-0653 de fecha 25 de febrero de 2025	Administración Desconcentrada de Auditoría Fiscal de Morelos "1"
32	YTP211125LL7	YENDEX TP, S.A. DE C.V.	500-74-04-02-01-2025-2451 de fecha 08 de enero de 2025	Administración Desconcentrada de Auditoría Fiscal de Distrito Federal "4"

Additional data of the taxpayers.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for the Procedure
1	ACO200622ID9	ARMX CONSTRUCTORA, S.A. C.V.	Guadalupe, Zacatecas	Construction of Urbanization Works.
2	ADC110225M12	ADCODEC, S.C.	Naucalpan de Juarez, State of Mexico	Architecture services.
3	APG130712R29	ASESORES PROFESIONALES GIZZA, S.A. DE C.V.	Cuauhtémoc, Mexico City.	Other professional, scientific and technical services
4	CAN200622GC2	CONSTRUCCIONES AUTONOMAS NYPD, S.A. C.V.	Guadalupe, Zacatecas	Construction of urbanization works and others.
5	CCB181112BC0	COMERCIALIZADORA Y CONSTRUCTORA BOOZAC, S.A. C.V.	Guadalupe, Zacatecas	Construction of highways, expressways, gravel roads, bridges, overpasses and heliports, and others.
6	CCD130801NP7	COMERCIALIZADORA, CONSTRUCTORA Y DISTRIBUIDORA SHEIK, S.A. DE C.V.	Puebla, Puebla	Wholesale trade of clothing.
7	CCO2006223CA	COMERCIALIZADORA COMERTEX, S.A. C.V.	Guadalupe, Zacateca	Wholesale trade of machinery and equipment for construction and mining, and others.
8	CESG861209QE2	CETZAL SERRANO GERARDO MANUEL	Campeche, Campeche	Salaried employee.
9	CHO170605TF6	CONSTRUAGREGADOS HOPELCHEN, S.A. DE C.V.	Centro, Tabasco	Administration and supervision of construction of other civil engineering works or heavy works.
10	CTR210903RS5	CONSTRUCTORA TRUTH, S. DE R.L. DE C.V.	Guadalupe, Zacatecas	Construction of commercial, institutional and service buildings.
11	CTS140929175	COMER 360, S.A. DE C.V.	Cuernavaca, Morelos	Other wholesale trade intermediaries, Other business support services.
12	CZA160810JV1	COMERCIAL ZACXS, S.A. DE C.V.	Cuauhtémoc, Mexico City.	Wholesale trade of soft drinks, hydrating and rehydrating beverages made with cane sugar and other sweeteners delivering invoice. Other wholesale trade intermediaries.
13	DAG170621QG9	DAGICO, S.A. DE C.V.	Puebla, Puebla.	Wholesale trade of computer equipment and accessories.
14	EAG160412J75	EKOCONSTRUCCIONES DE AGUASCALIENTES, S.A. DE C.V.	Aguascalientes, Aguascalientes	Construction of buildings, highways, expressways, urbanization, single-family housing.
15	FOQM731016UX2	FLORES QUIJANO MARCELO EDUARDO	Ciudad Valles, San Luis Potosí	Administration and supervision of construction of civil engineering works or heavy works; rental of machinery for construction, mining and forestry activities, Construction of plants and industrial sheds; rental of equipment for lifting, moving and arranging materials and Rental of transport equipment, except land.
16	GGR210908CA1	GRUPO GROTTOLE, S.A. DE C.V.	Cuernavaca, Morelos	Wholesale trade of furniture, medical and laboratory equipment and instruments, Wholesale trade of groceries, Wholesale trade of paint (Except aerosol) And others.
17	GLI1606221Z6	GRUPO LINNKEY, S.A. DE C.V.	Tlaxcala, Tlaxcala	Management consulting services.
18	ING180302664	INGFAR, S.A. DE C.V.	Naucalpan de Juárez, State of Mexico	Architecture services.
19	MAL220406AV2	MALZEMINERI, S.A. DE C.V.	Puebla, Puebla	Wholesale trade of fibers, threads and fabrics.
20	MAVJ811104NC5	MARTINEZ VELAZQUEZ JUANA	Tepoztlán, Morelos	Retail trade in hardware stores and variety stores, Retail trade of glass and mirrors, aluminum framing, acrylic and polycarbonate domes, glass skylights.
21	MOMC870919NI0	MOCTEZUMA MUÑOZ CESAR ADRIAN	Ecatepec de Morelos, State of Mexico	Cellular Telephony.
22	MVE091117DE8	LA MAQUINA VERDE, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Exhibition of cinematic films, videos and other audiovisual materials.
23	PAO180302IS0	PROYECTOS ARQUITECTONICOS Y OBRA ANZURES, S.A. DE C.V.	Cuauhtémoc, Mexico City	Other civil engineering or heavy works constructions.
24	PIC170915M93	PROYECTOS DE INGENIERIA CIVIL LA LINEA, SA DE CV	Tapachula, Chiapas	Construction of commercial, institutional and service buildings.
25	SAF210219KV6	SAFTLA, S.A. DE C.V.	Puebla, Puebla	Administration and supervision of construction of commercial, institutional and service buildings; advertising agencies; management consulting services.
26	TCO210818LT6	TOROTE C&O, S.A. DE C.V.	La Paz, Baja California Sur	Other civil engineering or heavy works constructions
27	TDE200716DK6	TRANSIGEN DESARROLLOS EMPRESARIALES, S.A. DE C.V.	Puebla, Puebla	Other civil engineering or heavy works constructions.
28	TEL2002248F5	TELEVIRTUAL, S.A. DE C.V.	San Nicolás de Los Garza, Nuevo León.	Management consulting services

Personal, Without Material Capacity

29

VABJ931209DJ5

VALDEZ BRITO JESUS ANDRES ANTONIO

Merida, Yucatan

Wholesale trade of metallic waste.

Absence of Assets, Absence of

Personnel, Lack of Infrastructure,

Without Material Capacity

30

VDI180928ID4

VVA DIVERSOS, S.A. DE C.V.

Acapulco de Juarez,

Guerrero.

services, alienate or commercialize goods to carry out their

economic activities consisting of: "real estate administration services", "accounting and

audit services", "wholesale trade of stationery articles for

school and office use", "organization of excursions and tourist packages for travel agencies".

Absence of Assets, Absence of

Personnel, Lack of Infrastructure,

Without Material Capacity

31

VIL180111M11

VISION INTEGRAL DE LOGISTICA ADMINISTRATIVA, S.C.

Cuernavaca, Morelos

Consulting services in administration and Cleaning services

for real estate.

Absence of Assets, Absence of

Personnel, Without Material Capacity

32

YTP211125LL7

YENDEX TP, S.A. DE C.V.

Naucalpan de Juarez,

State of Mexico

Planting, cultivation and harvesting of other crops, Other services

related to agriculture and Consulting services in

administration.

Absence of Assets, Absence of

Personnel, Lack of Infrastructure,

Without Material Capacity

---

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