Office 500-05-2023-21570 Communicating the Definitive Global List Pursuant to Article 69-B, Fourth Paragraph of the Federal Fiscal Code

DOF: 12/01/2023

OFFICIAL LETTER 500-05-2023-21570 communicating the definitive global list pursuant to Article 69-B, fourth paragraph of the Federal Fiscal Code

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

Official Letter 500-05-2023-21570

Subject:

The definitive global list is communicated in

terms of Article 69-B, fourth paragraph

of the Federal Fiscal Code.

The Central Administration of Strategic Enforcement, 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 Federal Official Gazette on December 15, 1995, reformed by Decree published in the same Federal Official Gazette on June 12, 2003; 1, 2, first paragraphs, Section B, section III, subsection e), and second, 5, first paragraph, 13, section VI, 23, Section E, section I, in relation to Article 22 first paragraphs, section VIII, and last, numeral 5, of the Internal Regulations of the Tax Administration Service published in the Federal Official Gazette on August 24, 2015, in force from 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 the Treasury 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 body 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, section I, subsection a), of the Agreement by which various powers are delegated to the Public Servants of the Tax Administration Service, published in the Federal Official Gazette 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 in Articles 33, last paragraph, 63, and 69-B first, fourth and fifth paragraphs of the Federal Fiscal Code, notifies the following:

Derived from 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 official letter, detected that the taxpayers indicated in the cited 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.

Once such situation was detected, the tax authority, in order to comply with Article 69-B, second paragraph, of the Federal Fiscal Code, as well as numeral 69 of the Regulations of the cited Code, issued an individual presumption office to each of the taxpayers mentioned in the cited 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 Fiscal Code.

Now then, the individual offices indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, Section A, of this official letter, which is an integral part of it.

On the other hand, the global presumption list was notified on the internet page of the Tax Administration Service; and through publication in the Federal Official Gazette (DOF) in the terms specified in annex 1, Section B and C, of this official letter, which is an integral part of it, the foregoing in accordance with the precedence established in Article 69, first paragraph of the Regulations of the Federal Fiscal Code in force, in relation to Article 135 of the Federal Fiscal Code.

Attending to the provisions of the second paragraph of Article 69-B of the Federal Fiscal Code, in the individual presumption offices the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the notifications previously made, so that they would make statements and provide the evidence they considered pertinent to disprove the facts made known through the cited offices, warned that if after the granted period they did not provide the documentation and information and/or that which they exhibited, once valued, did not disprove the facts indicated in the offices of merit, proceedings would be carried out by said authorities in terms of the fourth paragraph of Article 69-B of the Federal Fiscal Code, first to notify them of the definitive individual resolution, as well as the publication of their names, denominations or corporate names in the list of taxpayers who did not disprove the facts made known and therefore, would be definitively in the situation referred to in the first paragraph of the cited Article 69-B of the Federal Fiscal Code.

Once the period indicated in the preceding paragraph had elapsed, and by virtue of the fact that those taxpayers during the period established in the second paragraph of Article 69-B of the Federal Fiscal Code, in exercise of the right provided in the cited legal precept, presented, through the means indicated in the own individual resolutions, diverse 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.

Derived from the valuation mentioned in the preceding paragraph, and by virtue of the fact that with the arguments manifested and evidence provided by those taxpayers the referred authorities considered that those taxpayers did not disprove the facts that were imputed to them in the individual presumption offices already indicated, the same resolved the conducive and proceeded to the issuance of the definitive resolutions in which the reasons, motives and grounds of why they did not disprove said facts were indicated; resolutions that were duly notified in the terms indicated in the paragraphs preceding to each of the taxpayers indicated in Annex 1, Section D, of this official letter.

For the foregoing exposed and, taking into account that the fourth paragraph of Article 69-B of the Federal Fiscal Code, indicates that in no case will the list be published before thirty business days after the notification of the resolution and that, to date said period has elapsed since the notification of the resolution and, furthermore the cited 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 Fiscal Code, that has been initiated against them; therefore, with the purpose of giving full compliance to the Third Resolution contained in the cited definitive resolutions, this Central Administration of Strategic Enforcement, attached to the General Administration of Federal Tax 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 corporate names of the taxpayers indicated in Annex 1 of this official letter, in the list of taxpayers who did not disprove the facts that were imputed to them and therefore, are definitively in the situation referred to in the first paragraph of the cited Article 69-B of the Federal Fiscal Code, for the reasons and grounds indicated in the definitive resolutions notified to each of them, list that will be published on the internet page of the Tax Administration Service ( www.sat.gob.mx ) as well as in the Federal Official Gazette, in order to consider, with general effects, that the tax receipts issued by said taxpayers do not produce nor produced any tax effect, just as the fifth paragraph of Article 69-B of the Federal Fiscal Code declares; the foregoing, since it is of public interest that the billing of non-existent operations be stopped, as well as that society knows who are those taxpayers that carry out this type of operations.

Sincerely

Mexico City, October 26, 2023. - In substitution for the absence of the Central Administrator of Strategic Enforcement, of the Coordinator of Strategic Enforcement and of the Administrators of Strategic Enforcement " 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,

Signature:

Administrator of Strategic Enforcement " 7 " , L.C. Susana Herrera Maldonado .- Signature.

Annex 1 of official letter number 500-05-2023-21570 dated October 26, 2023, corresponding to taxpayers who DID submit arguments and/or evidence, but DID NOT disprove the reason for which they were notified the presumption office, reason for which, the situation referred to in the first paragraph of Article 69-B of the Federal Fiscal Code was DEFINITIVELY updated.

Section A.- Notification of the PRESUMPTION OFFICE pursuant to the first and second paragraphs of Article 69-B of the Federal Fiscal Code, in relation to Article 69 of its Regulations.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of individual presumption office	Issuing authority of the individual presumption office	Notification method to the taxpayer - Authority Notice Boards - Date of fixation on the Fiscal Authority notice boards	Notification method to the taxpayer - Authority Notice Boards - Date on which notification took effect	Notification method to the taxpayer - Personal Notification - Notification Date	Notification method to the taxpayer - Personal Notification - Date on which notification took effect	Notification method to the taxpayer - Notification via Tax Mailbox - Notification Date	Notification method to the taxpayer - Notification via Tax Mailbox - Date on which notification took effect
1	DGA040402Q17	DESARROLLOS GAMENO, S.A. DE C.V.	500-05-2020-7810 dated March 27, 2020	Central Administration of Strategic Enforcement	March 30, 2020	March 31, 2020
2	IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V. // In compliance with the sentence dated May 02, 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 Tax Audit of Tabasco "1"	May 25, 2023	May 26, 2023
3	RAS080919J32	RACOR Y ASOCIADOS, S.C.	500-05-2020-13619 dated June 03, 2020	Central Administration of Strategic Enforcement	June 03, 2020	June 04, 2020

Section B.- Notification on the Internet page of the Tax Administration Service

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of global presumption office	Issuing authority of the global presumption office	Date of notification on the internet page of the Tax Administration Service	Date on which notification took effect
1	DGA040402Q17	DESARROLLOS GAMENO, S.A. DE C.V.	500-05-2020-13742 dated July 01, 2020	Central Administration of Strategic Enforcement	July 01, 2020	July 02, 2020
2	IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V.	500-05-2023-15469 dated June 02, 2023	Central Administration of Strategic Enforcement	June 02, 2023	June 05, 2023
3	RAS080919J32	RACOR Y ASOCIADOS, S.C.	500-05-2020-13742 dated July 01, 2020	Central Administration of Strategic Enforcement	July 01, 2020	July 02, 2020

Section C.- Notification in the Federal Official Gazette.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of global presumption office	Issuing authority of the global presumption office	Date of notification in the Federal Official Gazette	Date on which notification took effect
1	DGA040402Q17	DESARROLLOS GAMENO, S.A. DE C.V.	500-05-2020-13742 dated July 01, 2020	Central Administration of Strategic Enforcement	July 17, 2020	August 03, 2020
2	IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V.	500-05-2023-15469 dated June 02, 2023	Central Administration of Strategic Enforcement	June 29, 2023	June 30, 2023
3	RAS080919J32	RACOR Y ASOCIADOS, S.C.	500-05-2020-13742 dated July 01, 2020	Central Administration of Strategic Enforcement	July 17, 2020	August 03, 2020

Section D.- Notification of the DEFINITIVE RESOLUTION office pursuant to the fourth paragraph of Article 69-B of the Federal Fiscal Code.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution	Issuing authority of the definitive resolution	Notification method to the taxpayer - Authority Notice Boards - Date of fixation on the Fiscal Authority notice boards	Notification method to the taxpayer - Authority Notice Boards - Date on which notification took effect	Notification method to the taxpayer - Personal Notification - Notification Date	Notification method to the taxpayer - Personal Notification - Date on which notification took effect	Notification method to the taxpayer - Notification via Tax Mailbox - Notification Date	Notification method to the taxpayer - Notification via Tax Mailbox - Date on which notification took effect
1	DGA040402Q17	DESARROLLOS GAMENO, S.A. DE C.V. // In compliance with what was resolved by the Decentralized Legal Administration of the Federal District " 1 " , in the Revocation Appeal RRL2020010468, in relation to the Nullity Trial 23527/21-17-07-9 and its accumulated 4590/22-17-14-4.	500-05-2023-15549 dated June 30, 2023	Central Administration of Strategic Enforcement	June 30, 2023	July 03, 2023
2	IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V.	500-57-00-04-01-2023-02618 dated August 09, 2023	Decentralized Administration of Tax Audit of Tabasco "1"	August 15, 2023	August 16, 2023
3	RAS080919J32	RACOR Y ASOCIADOS, S.C. // In compliance with what was resolved by the Decentralized Legal Administration of the Federal District " 1 " , in the Revocation Appeal RRL2020010318 and accumulated.	500-05-2023-21205 dated September 04, 2023	Central Administration of Strategic Enforcement	September 04, 2023	September 05, 2023

Section E.- Additional data of the taxpayers.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Fiscal Address	Preponderant Activity	Reason for Procedure
1	DGA040402Q17	DESARROLLOS GAMENO, S.A. DE C.V.	Miguel Hidalgo, Mexico City.	Wholesale trade of other raw materials for other industries	Absence of Assets, Absence of Personnel
2	IPB120908J8A	IN PROCESS BY Q A, S.A. DE C.V.	Center, Tabasco	Other professional, scientific and technical services.	Absence of assets, Absence of personnel, Without material capacity
3	RAS080919J32	RACOR Y ASOCIADOS, S.C.	Miguel Hidalgo, Mexico City	Other Professional, scientific and technical services	Absence of assets, Absence of personnel,

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