Office 500-05-2023-15469 Communicating the Global List of Presumption of Taxpayers Located in the Assumption Provided in the First Paragraph of Article 69-B of the Federal Fiscal Code

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DOF: 29/06/2023

OFFICE 500-05-2023-15469 communicating the global list of presumption of taxpayers who were located in the assumption provided in the first paragraph of Article 69-B of the Federal Fiscal Code

In the margin a seal with the National Shield, reading: United Mexican States.- TREASURY.- Secretariat of Treasury and Public Credit.- Tax Administration Service.- General Administration of Federal Tax Audit.- Central Administration of Strategic Audit.

Office: 500-05-2023-15469

Subject:

The global list of presumption of taxpayers who were located in the assumption provided in the first paragraph of Article 69-B of the Federal Fiscal Code is communicated.

The Central Administration of Strategic Audit, attached to the General Administration of Federal Tax 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, sections VII, XII and XVIII and 8, section 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, paragraph first, 13, fraction VI, 23, section E, fraction I, in relation to 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, in force as of November 22, 2015, in accordance with the provisions of the First Transitory Article of said Regulations and reformed by Decree reforming and adding various provisions of the Internal Regulations of the Secretariat of Treasury and Public Credit and of the Internal Regulations of the Tax Administration Service, and issuing the Internal Regulations of the National Customs Agency of Mexico, published in the same official body on December 21, 2021, in force as of 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 whereby various attributes are delegated to the Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, in force as of July 23, 2016, in accordance with the provisions of the First Transitory Article of said Agreement; as well as in articles 33, last paragraph, 63, and 69-B, paragraphs first and second of the Federal Fiscal Code, notifies the following:

Derived from the exercise of the attributes and powers indicated in article 69-B, paragraphs first and second of the Federal Fiscal Code, the tax authorities cited in Annex 1 which is an integral part of this office, detected that the taxpayers indicated in said Annex 1 issued tax receipts without having the assets, personnel, infrastructure or material capacity to provide the services or produce, market or deliver the goods covered by such receipts.

As a consequence of the above, the aforementioned authorities located the taxpayers in the presumption assumption provided in the first paragraph of article 69-B of the Federal Fiscal Code, so in that sense they notified each one of them the individual presumption office, in which the particular facts for which the referred presumption was considered appropriate were detailed.

In view of the above, and in support of the issuing authorities of the presumption offices already mentioned, based on the second paragraph of article 69-B of the Federal Fiscal Code, the taxpayers mentioned in said Annex 1 of this office are informed that they are in the assumption provided in the first paragraph of article 69-B of the Federal Fiscal Code, the above is brought to their knowledge so that they may express before the tax authority that notified them the individual office what is convenient to their right and provide, before said authorities, the documentation and information they consider pertinent to discredit the facts that led the authority to notify them.

Therefore, it is indicated that in accordance with the provisions of article 69-B, second paragraph, of the Federal Fiscal Code, each of the taxpayers mentioned in said Annex 1 of this office will have a period of 15 business days, counted from the time the last of the notifications takes effect, according to the prelation established in article 69, first paragraph of the Regulations of the Federal Fiscal Code, in correlation to article 135 of the Federal Fiscal Code, in order to present directly before the offices of the issuing authorities of the individual office indicated in Annex 1 of this office, free writing in original and two copies, signed by the taxpayer or their legal representative in the terms of article 19 of said Code, through which they express what is convenient to their right, attaching to said writing the documentation and information they consider pertinent to discredit the facts detailed in the individual office already mentioned.

The documentation and information presented through the aforementioned writing must comply with 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 evidence, documentation and respective information; or, if providing them, once admitted and valued, the facts indicated in the individual office mentioned in the third paragraph of this office are not discredited, proceedings will be carried out in the terms provided by the fourth paragraph of article 69-B of the Federal Fiscal 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 discredited the facts imputed to them and, therefore, are definitively in the situation referred to in the first paragraph of article 69-B, list which for such effect is disseminated on the internet page of the Tax Administration Service, and published in the Official Gazette of the Federation; the above, since it is of public interest that the invoicing of non-existent operations be stopped and that society knows who are those taxpayers who carry out this type of operations.

Sincerely,

Mexico City, June 2, 2023.- Central Administrator of Strategic Audit, C.P. José Alfredo Pérez Astorga .- Signature.

Subject:

Annex 1 of office number 500-05-2023-15469 dated June 2, 2023 issued by C.P. José Alfredo Pérez Astorga in his capacity as Central Administrator of Strategic Audit, of the General Administration of Federal Tax Audit, in which in compliance with the provisions of article 69-B, second paragraph of the Federal Fiscal Code, the taxpayers mentioned in this annex are notified that they are located in the presumption assumption provided in the first paragraph of said article 69-B of the Federal Fiscal Code.

Next, in the following table the taxpayers referred to in office number 500-05-2023-15469 dated June 2, 2023 are listed, indicating the date on which the individual presumption office was notified.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of individual presumption office	Issuing Authority of individual presumption office	Means of notification to taxpayer: Notice Boards of the Authority (Date of posting)	Means of notification to taxpayer: Notice Boards of the Authority (Date effects took place)	Means of notification to taxpayer: Personal Notification (Date of notification)	Means of notification to taxpayer: Personal Notification (Date effects took place)	Means of notification to taxpayer: Tax Mailbox Notification (Date of notification)	Means of notification to taxpayer: Tax Mailbox Notification (Date effects took place)
1 CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V. // In compliance with the judgment dated June 10, 2021, issued by the First Regional Chamber of the Gulf, of the Federal Court of Administrative Justice, in the Nullity Trial 2125/19-13-01-8.	500-64-00-03-02-2018-012837 dated November 6, 2018	Decentralized Administration of Fiscal Audit of Veracruz "1"	May 29, 2023	May 30, 2023
2 IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V. // In compliance with the judgment dated May 2, 2022, issued by the Regional Chamber of Tabasco and Auxiliary, of the Federal Court of Administrative Justice, in the Nullity Trial 610/20-26-01-3.	500-57-00-04-01-2023-001677 dated May 18, 2023	Decentralized Administration of Fiscal Audit of Tabasco "1"	May 25, 2023	May 26, 2023
3 SDA091110DY5	SERVICIOS Y DESARROLLOS EN ARMONÍA, S.A. DE C.V. // In compliance with the judgment dated October 5, 2021, issued by the Third Metropolitan Regional Chamber of the Federal Court of Administrative Justice, within the Nullity Trial 3430/19-17-03-4	500-36-06-03-02-2022-1969 dated February 14, 2022	Decentralized Administration of Fiscal Audit of Mexico "2"	February 21, 2022	March 09, 2022
4 VID140814UA3	VIDADEL, S.C. // In compliance with the judgment dated May 18, 2021, issued by the First Section of the Superior Chamber, of the Federal Court of Administrative Justice, in the Nullity Trial 14551/18-17-09-4/606/19-S1-03-04.	500-73-07-15-02-2023-4860 dated May 8, 2023	Decentralized Administration of Fiscal Audit of the Federal District "3"	May 10, 2023	May 26, 2023

Additional data of the taxpayers.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for Procedure
1 CVE160329RB9	CHILES VERACRUZANOS, S.P.R. DE R.L. DE C.V.	Xalapa, Veracruz	Planting, cultivation and harvest of chili pepper.	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
2 IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V.	Centro, Tabasco	Other professional, scientific and technical services.	Absence of assets, Absence of personnel, Without material capacity
3 SDA091110DY5	SERVICIOS Y DESARROLLOS EN ARMONÍA, S.A. DE C.V.	Miguel Hidalgo, Mexico City	Window and office cleaning services.	Absence of assets, Absence of personnel, Without material capacity
4 VID140814UA3	VIDADEL, S.C.	Cuauhtémoc, Mexico City	Accounting and auditing services.	Absence of assets, Absence of personnel, Lack of infrastructure

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