Office 500-05-2023-4215 Communicating the Definitive Global List Pursuant to the Fourth Paragraph of Article 69-B of the Federal Fiscal Code

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Official Gazette of the Federation: 27/06/2023

OFFICE 500-05-2023-4215 communicating the definitive global list pursuant to the fourth paragraph of Article 69-B of the Federal Fiscal Code

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

Office: 500-05-2023-4215

Subject:

The definitive global list is communicated pursuant to

the fourth paragraph of Article 69-B of the Federal Fiscal

Code.

The Central Administration of Strategic Tax 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, first paragraphs, 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 paragraphs, 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 the provisions of the first paragraph 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 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 body on December 21, 2021, effective from January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Article Three, fraction I, subsection a), of the Agreement by which 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, effective 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 attributes and powers indicated in the first and second paragraphs of Article 69-B 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.

Once such situation was detected, the aforementioned tax authorities, in order to comply with the second paragraph of Article 69-B of the Federal Fiscal Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption office to each of the taxpayers mentioned in said Annex 1, and in said office the reasons and bases 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, the individual offices indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, section A, of this office, which is an integral part of the same.

On the other hand, the global list of presumption was notified on the Internet page of the Tax Administration Service and through publication in the Official Gazette of the Federation (DOF) in the terms specified in annex 1, section B and C, of this office, which is an integral part of the same, the above 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 could make statements and provide the evidence they considered pertinent to rebut the facts made known through the aforementioned offices, warned that if upon expiration of the granted period they did not provide the documentation and information and/or that which they exhibited, once valued, did not rebut the facts indicated in the offices in question, proceedings would be taken by said authorities, in terms of the fourth paragraph of article 69-B of the Federal Fiscal Code, first to notify them of the individual definitive resolution, as well as the publication of their names, denominations or corporate names in the list of taxpayers who did not rebut the facts made known and therefore, would be definitively in the situation referred to in the first paragraph of the aforementioned article 69-B of the Federal Fiscal Code.

Once the period indicated in the previous paragraph had elapsed, and by virtue of the fact that the taxpayers during the period established in the second paragraph of Article 69-B of the Federal Fiscal Code, did not appear before the corresponding tax authority despite being duly notified and, therefore, did not present any documentation tending to rebut the facts made known through the aforementioned individual offices, the warning was made effective and therefore the tax authorities proceeded to issue the individual definitive resolutions in which it was determined that by not having appeared before the authority they did not rebut the facts imputed to them, and, therefore, that the hypothesis provided for in the first paragraph of this article 69-B of the Federal Fiscal Code is definitively updated, this for the reasons exposed in said definitive resolutions.

It should be noted that the definitive resolutions indicated in the previous paragraph were duly notified in the terms indicated in the paragraphs preceding each of the taxpayers indicated in Annex 1, section D of this office.

For the foregoing 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 aforementioned 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 aforementioned definitive resolutions, this Central Administration of Strategic Tax Audit 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 office, in the list of taxpayers who did not rebut the facts that were imputed to them and therefore, are definitively in the situation referred to in the first paragraph of the aforementioned article 69-B of the Federal Fiscal Code, for the reasons and bases 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 Official Gazette of the Federation, in order to consider, with general effects, that the tax receipts issued by said taxpayers do not produce nor produced any fiscal effect, just as the fifth paragraph of article 69-B of the Federal Fiscal Code declares; the above, since it is of public interest that the invoicing 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, as of May 25, 2023 .- Central Administrator of Strategic Tax Audit , Public Accountant José Alfredo Pérez Astorga .- Signature.

Annex 1 of office number 500-05-2023-4215 dated May 25, 2023 corresponding to taxpayers who, DID NOT provide arguments or evidence to rebut 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	Notification method to the taxpayer: Authority Notice Boards	Notification method to the taxpayer: Personal Notification	Notification method to the taxpayer: Personal Notification	Notification method to the taxpayer: Notification via Tax Mailbox	Notification method to the taxpayer: Notification via Tax Mailbox
					Date of fixing on the Notice Boards of the Tax Authority	Date on which the notification took effect	Date of notification	Date on which the notification took effect	Date of notification	Date on which the notification took effect
1	AAMR7312046L3	ANASTASIO MEJIA MARIA DEL ROCIO	500-38-00-06-01-2018-17399 dated October 9, 2018	Decentralized Administration of Federal Tax Audit of Michoacán "2"	October 12, 2018	November 07, 2018
2	BAGL4202055HA	BARRERA GARCIA LEODEGARIO	500-38-00-02-02-2018-16688 dated October 3, 2018	Decentralized Administration of Federal Tax Audit of Michoacán "2"	October 10, 2018	October 11, 2018
3	CSB190618LU9	COMERCIALIZADORA Y SERVICIOS BARRUIZ, S.A. DE C.V.	500-51-00-01-01-2022-39568 dated September 2, 2022	Decentralized Administration of Federal Tax Audit of Sinaloa "1"	September 08, 2022	September 09, 2022

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 the notification took effect
1	AAMR7312046L3	ANASTASIO MEJIA MARIA DEL ROCIO	500-05-2018-32765 dated December 4, 2018	Central Administration of Strategic Tax Audit	December 04, 2018	December 05, 2018
2	BAGL4202055HA	BARRERA GARCIA LEODEGARIO	500-05-2018-29883 dated November 6, 2018	Central Administration of Strategic Tax Audit	November 06, 2018	November 07, 2018
3	CSB190618LU9	COMERCIALIZADORA Y SERVICIOS BARRUIZ, S.A. DE C.V.	500-05-2022-29221 dated October 03, 2022	Central Administration of Strategic Tax Audit	October 03, 2022	October 04, 2022

Section C.- Notification in the Official Gazette of the Federation.

#	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 Official Gazette of the Federation	Date on which the notification took effect
1	AAMR7312046L3	ANASTASIO MEJIA MARIA DEL ROCIO	500-05-2018-32765 dated December 4, 2018	Central Administration of Strategic Tax Audit	January 18, 2019	January 21, 2019
2	BAGL4202055HA	BARRERA GARCIA LEODEGARIO	500-05-2018-29883 dated November 6, 2018	Central Administration of Strategic Tax Audit	December 03, 2018	December 04, 2018
3	CSB190618LU9	COMERCIALIZADORA Y SERVICIOS BARRUIZ, S.A. DE C.V.	500-05-2022-29221 dated October 03, 2022	Central Administration of Strategic Tax Audit	October 31, 2022	November 01, 2022

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	Notification method to the taxpayer: Authority Notice Boards	Notification method to the taxpayer: Personal Notification	Notification method to the taxpayer: Personal Notification	Notification method to the taxpayer: Notification via Tax Mailbox	Notification method to the taxpayer: Notification via Tax Mailbox
					Date of fixing on the Notice Boards of the Tax Authority	Date on which the notification took effect	Date of notification	Date on which the notification took effect	Date of notification	Date on which the notification took effect
1	AAMR7312046L3	ANASTASIO MEJIA MARIA DEL ROCIO	500-37-00-07-01-2021-28001 dated October 27, 2021	Decentralized Administration of Federal Tax Audit of Michoacán "1"	November 03, 2021	November 16, 2021
2	BAGL4202055HA	BARRERA GARCIA LEODEGARIO	500-37-00-07-01-2023-2774 dated January 18, 2023	Decentralized Administration of Federal Tax Audit of Michoacán "1"	January 25, 2023	February 13, 2023
3	CSB190618LU9	COMERCIALIZADORA Y SERVICIOS BARRUIZ, S.A. DE C.V.	500-51-00-01-01-2022-58905 dated December 16, 2022	Decentralized Administration of Federal Tax Audit of Sinaloa "1"	January 05, 2023	January 06, 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	AAMR7312046L3	ANASTASIO MEJIA MARIA DEL ROCIO	Uruapan, Michoacán de Ocampo	Wholesale trade of other construction materials, except wood	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
2	BAGL4202055HA	BARRERA GARCIA LEODEGARIO	Uruapan, Michoacán de Ocampo	Manufacturing of packaging and wooden container products	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
3	CSB190618LU9	COMERCIALIZADORA Y SERVICIOS BARRUIZ, S.A. DE C.V.	Culiacán, Sinaloa	Advertising Agencies	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity

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