Official Letter 500-05-2023-15537 Communicating the Definitive Global List in Terms of the Fourth Paragraph of Article 69-B of the Federal Fiscal Code

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Official Gazette of the Federation (DOF): 12/07/2023

OFFICIAL LETTER 500-05-2023-15537 whereby the definitive global list is communicated in terms of Article 69-B, fourth paragraph, of the Federal Fiscal Code

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

Official Letter: 500-05-2023-15537

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 Oversight, 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, 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, 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 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, 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 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 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 Article 69-B, second paragraph of the Federal Fiscal Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption letter to each of the taxpayers mentioned in said Annex 1, and in said letter 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, the individual letters 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 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 official letter, 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 letters 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 letters, 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 letters 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 said 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 said individual letters, 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, 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 official letter.

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 said definitive resolutions, this Central Administration of Strategic Oversight 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 rebut the facts that were imputed to them and therefore, are definitively in the situation referred to in the first paragraph of said 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 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, as declared by the fifth paragraph of Article 69-B of the Federal Fiscal Code; the above, since it is of public interest that the invoicing of non-existent operations be stopped, as well as that society knows who those taxpayers are that carry out this type of operations.

Sincerely,

Mexico City, June 20, 2023. - In substitution for the absence of the Central Administrator of Strategic Oversight, of the Coordinator of Strategic Oversight and of the Administrators of Strategic Oversight " 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 Oversight " 7 ", L.C. Susana Herrera Maldonado .- Initials.

Annex 1 of official letter number 500-05-2023-15537 dated June 20, 2023, corresponding to taxpayers who did NOT provide arguments or evidence to rebut the reason for which they were notified of the presumption letter, 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 LETTER in accordance with 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 letter	Issuing Authority of the individual presumption letter	Notification Method to the Taxpayer: Authority Bulletin Board	Notification Method to the Taxpayer: Personal Notification	Notification Method to the Taxpayer: Tax Mailbox
					Date of fixation on the Fiscal Authority Bulletin Board	Date on which notification took effect	Date of notification
1	GAGJ970915P37	GARCIA GARCIA JESUS MARIANO	500-38-00-06-01-2018-15076 dated September 05, 2018	Decentralized Administration of Fiscal Audit of Michoacán "2"	September 07, 2018	October 02, 2018
2	LOLC720921775	LOPEZ LOPEZ CESAR	500-38-00-06-01-2018-16614 dated September 26, 2018	Decentralized Administration of Fiscal Audit of Michoacán "2"	October 02, 2018	October 25, 2018
3	NAGR520701MU1	NAVARRETE GOMEZ ROBERTO	500-38-00-05-03-2018-15692 dated September 13, 2018	Decentralized Administration of Fiscal Audit of Michoacán "2"	September 25, 2018	October 18, 2018

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 letter	Issuing Authority of the global presumption letter	Date of notification on the internet page of the Tax Administration Service	Date on which notification took effect
1	GAGJ970915P37	GARCIA GARCIA JESUS MARIANO	500-05-2018-29883 dated November 06, 2018	Central Administration of Strategic Oversight	November 06, 2018	November 07, 2018
2	LOLC720921775	LOPEZ LOPEZ CESAR	500-05-2018-29883 dated November 06, 2018	Central Administration of Strategic Oversight	November 06, 2018	November 07, 2018
3	NAGR520701MU1	NAVARRETE GOMEZ ROBERTO	500-05-2018-29883 dated November 06, 2018	Central Administration of Strategic Oversight	November 06, 2018	November 07, 2018

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 letter	Issuing Authority of the global presumption letter	Date of notification in the Official Gazette of the Federation	Date on which notification took effect
1	GAGJ970915P37	GARCIA GARCIA JESUS MARIANO	500-05-2018-29883 dated November 06, 2018	Central Administration of Strategic Oversight	December 03, 2018	December 04, 2018
2	LOLC720921775	LOPEZ LOPEZ CESAR	500-05-2018-29883 dated November 06, 2018	Central Administration of Strategic Oversight	December 03, 2018	December 04, 2018
3	NAGR520701MU1	NAVARRETE GOMEZ ROBERTO	500-05-2018-29883 dated November 06, 2018	Central Administration of Strategic Oversight	December 03, 2018	December 04, 2018

Section D.- Notification of the DEFINITIVE RESOLUTION letter in accordance with 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 Bulletin Board	Notification Method to the Taxpayer: Personal Notification	Notification Method to the Taxpayer: Tax Mailbox
					Date of fixation on the Fiscal Authority Bulletin Board	Date on which notification took effect	Date of notification
1	GAGJ970915P37	GARCIA GARCIA JESUS MARIANO	500-37-00-07-01-2021-28083 dated November 29, 2021	Decentralized Administration of Fiscal Audit of Michoacán "1"	December 01, 2021	December 13, 2021
2	LOLC720921775	LOPEZ LOPEZ CESAR	500-37-00-07-01-2021-28000 dated October 27, 2021	Decentralized Administration of Fiscal Audit of Michoacán "1"	November 03, 2021	November 16, 2021
3	NAGR520701MU1	NAVARRETE GOMEZ ROBERTO	500-37-00-05-02-2021-21688 dated September 30, 2021	Decentralized Administration of Fiscal Audit of Michoacán "1"	December 01, 2021	December 13, 2021

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	GAGJ970915P37	GARCIA GARCIA JESUS MARIANO	Uruapan, Michoacán de Ocampo	Other Services Related to Agriculture	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
2	LOLC720921775	LOPEZ LOPEZ CESAR	Uruapan, Michoacán de Ocampo	Wholesale trade of fresh fruits and vegetables	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
3	NAGR520701MU1	NAVARRETE GOMEZ ROBERTO	Jiquilpan, Michoacán	Construction of roads, highways, earthworks, bridges, grade separations, airfields	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity

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