Office 500-05-2023-4297 Communicating the Global List of Presumption of Taxpayers Located in the Assumption Provided for in Article 69-B, First Paragraph of the Federal Fiscal Code



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DOF: 09/05/2023

OFFICE 500-05-2023-4297 through which the global list of presumption of taxpayers who were located in the assumption provided for in article 69-B, first paragraph of the Federal Fiscal Code is communicated

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

Office: 500-05-2023-42 97

Subject:

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

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, inciso 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, 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 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 as of January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Third Article, fraction I, inciso 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, 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, first and second paragraphs of the Federal Fiscal Code, notifies the following:

Derived from the exercise of the attributes and powers 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 office, detected that the taxpayers indicated in said Annex 1 issued tax invoices without having the assets, personnel, infrastructure or material capacity to provide the services or produce, market or deliver the goods covered by such invoices.

As a consequence of the above, the aforementioned authorities located the taxpayers in the presumption assumption provided for 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.

For the above reason, and in support of the issuing authorities of the presumption offices already indicated, 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 for in the first paragraph of article 69-B of the Federal Fiscal Code, the above is made known to them so that they may express before the tax authority that notified them of the individual office what is convenient to their right 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 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 submit 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 the referred Code, through which they express what is convenient to their right, attaching to said writing the documentation and information they consider pertinent to disprove the facts detailed in the individual office already mentioned.

The documentation and information they submit 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 information respectively; or well, in case of providing them, once admitted and valued, the facts indicated in the individual office mentioned in the third paragraph of this office are not disproven, 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 disproven 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 is 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, on April 03, 2023. - Central Administrator of Strategic Tax Audit, C.P. José Alfredo Pérez Astorga .- Signature.

Subject:

Annex 1 of office number 500-05-2023-4297 dated April 03, 2023 issued by C.P. José Alfredo Pérez Astorga in his capacity as Central Administrator of Strategic Tax 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 for 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 500-05-2023-4297 dated April 03, 2023 are listed, indicating the date on which the individual presumption office was notified.

No.	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 Boards (Date of posting on Authority Fiscal Boards, Date notification took effect)	Notification Method to the Taxpayer: Personal Notification (Notification Date, Date notification took effect)	Notification Method to the Taxpayer: Notification via Tax Mailbox (Notification Date, Date notification took effect)
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	500-51-00-01-01-2023-12873 dated March 9, 2023	Decentralized Administration of Federal Tax Audit of Sinaloa "1"	March 9, 2023	March 10, 2023
2	CCC141017D12	CAXI COMERCIALIZADORA Y CONSULTORIA, S.A. DE C.V.	500-19-00-03-00-2023-2495 dated March 21, 2023	Decentralized Administration of Federal Tax Audit of Chiapas "1"	March 27, 2023	March 28, 2023
3	GCC120706MPA	GRUPO CHER COMERCIAL, S.A. DE C.V.	500-05-2023-4184 dated March 13, 2023	Central Administration of Strategic Tax Audit	March 21, 2023	March 22, 2023
4	PMC150213EZ6	PROPAGACION EN MEDIOS CENTRALES ARMENCAM, S.A. DE C.V. // In compliance with the Sentence dated April 19, 2022, issued by the Sixth Metropolitan Regional Chamber of the Federal Court of Administrative Justice, within the Nullity Trial number 13991/21-17-06-9	500-74-04-01-03-2022-14226 dated December 13, 2022	Decentralized Administration of Federal Tax Audit of Federal District "4"	January 2, 2023	January 3, 2023

Additional data of the taxpayers.

No.	R.F.C.	Name, denomination or corporate name of the Taxpayer	Fiscal Address	Preponderant Activity	Reason for Procedure
1	ACL190528E81	ARQUITECTURA Y CONSTRUCCIONES, LIZKAR, S.A. DE C.V.	Culiacán, Sinaloa	Construction of single-family housing	Absence of assets, Absence of Personnel, Without material capacity
2	CCC141017D12	CAXI COMERCIALIZADORA Y CONSULTORIA, S.A. DE C.V.	Nuevo Laredo, Tamaulipas	Agents and representatives of artists, athletes and similar	Absence of assets, Absence of Personnel, Lack of infrastructure, Without material capacity
3	GCC120706MPA	GRUPO CHER COMERCIAL, S.A. DE C.V.	Coyoacán, Mexico City	Wholesale trade of clothing	Absence of assets, Absence of Personnel, Lack of infrastructure, Without material capacity
4	PMC150213EZ6	PROPAGACION EN MEDIOS CENTRALES ARMENCAM, S.A. DE C.V.	Cuauhtémoc, Mexico City	Other Advertising Services	Absence of assets, Absence of Personnel, Lack of infrastructure, Without material capacity

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