Official Letter 500-05-2023-15470 Communicating Global List of Taxpayers Presumed Located in the Assumption of Article 69-B, First Paragraph, of the Federal Fiscal Code Valid Until July 24, 2018

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DOF: 06/07/2023

OFFICIAL LETTER 500-05-2023-15470 through which 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 valid until July 24, 2018 is communicated

On 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 Fiscal Audit.- Central Administration of Strategic Oversight.

Official Letter: 500-05-2023-15470

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 valid until July 24, 2018 is communicated.

The Central Administration of Strategic Oversight, attached to the General Administration of Federal Fiscal 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, 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 Official Gazette of the Federation on August 24, 2015, valid 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 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, valid 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 whereby 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, valid 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 of the Federal Fiscal Code in force and 69-B, first and second paragraphs of the Federal Fiscal Code valid until July 24, 2018, in relation to the Second Transitory Article of the "DECREE reforming Article 69-B of the Federal Fiscal Code", published in the Official Gazette of the Federation on June 25, 2018, 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 valid until July 24, 2018, the tax authorities cited in Annex 1 which is an integral part of this official letter, 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 valid until July 24, 2018, so in that sense they notified each one of them the individual presumption notice, in which the particular facts for which the aforementioned presumption was considered appropriate were detailed.

For the above reason, and in support of the issuing authorities of the aforementioned presumption notices, based on the second paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018, the taxpayers mentioned in said Annex 1 of this official letter are informed that they are in the assumption provided in the first paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018, the above is made known to them so that they can express before the tax authority that notified them the individual notice what is in their interest 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 valid until July 24, 2018, in relation to the Second Transitory Article of the "DECREE reforming Article 69-B of the Federal Fiscal Code", published in the Official Gazette of the Federation on June 25, 2018, each of the taxpayers mentioned in said Annex 1 of this official letter will have a period of 15 business days, counted from the time the last of the notifications takes effect, according to the precedence established in Article 69, first paragraph of the Regulations of the Federal Fiscal Code, in order to present directly before the offices of the issuing authorities of the individual notice indicated in Annex 1 of this official letter, 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 in their interest, attaching to said writing the documentation and information they consider pertinent to disprove the facts detailed in the individual notice 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 notice mentioned in the third paragraph of this official letter are not disproven, proceedings will be carried out in the terms provided by the third paragraph of Article 69-B of the Federal Fiscal Code valid until July 24, 2018, in relation to the Second Transitory Article of the "DECREE reforming Article 69-B of the Federal Fiscal Code", published in the Official Gazette of the Federation on June 25, 2018, 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, previously referred to, 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 02, 2023. - Central Administrator of Strategic Oversight, Certified Public Accountant José Alfredo Pérez Astorga.- Signature.

Subject: Annex 1 of official letter number 500-05-2023-15470 dated June 02, 2023 issued by Certified Public Accountant José Alfredo Pérez Astorga in his capacity as Central Administrator of Strategic Oversight, of the General Administration of Federal Fiscal 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.

Below, in the following table, the taxpayers referred to in official letter number 500-05-2023-15470 dated June 02, 2023 are listed, indicating the date on which the individual presumption notice was notified.

R.F.C.	Name, Denomination or Corporate Name of Taxpayer	Number and Date of Individual Presumption Notice	Issuing Authority of Individual Presumption Notice	Notification Method to Taxpayer - Authority Bulletin Boards Fixation Date	Notification Method to Taxpayer - Authority Bulletin Boards Effective Date	Notification Method to Taxpayer - Personal Notification Date	Notification Method to Taxpayer - Personal Notification Effective Date	Notification Method to Taxpayer - Tax Mailbox Notification Date	Notification Method to Taxpayer - Tax Mailbox Effective Date
1	RAOR681225AJ2	RAMÍREZ OCHOA ROSA VELIA // In compliance with the sentence dated March 25, 2022, issued by the Regional Chamber of Center II, of the Federal Court of Administrative Justice, in the Nullity Trial 1599/21-09-01-4.	500-47-00-03-05-2016-012173 dated June 23, 2016	Decentralized Administration of Fiscal Audit of Querétaro "1"	April 11, 2023	April 12, 2023

Additional Data of Taxpayers.

R.F.C.	Name, Denomination or Corporate Name of Taxpayer	Fiscal Address	Preponderant Activity	Reason for Procedure
1	RAOR681225AJ2	RAMÍREZ OCHOA ROSA VELIA	Querétaro, Querétaro	Wholesale trade of metal waste

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