Official Letter 500-05-2023-21083 communicating the definitive global list in terms of article 69-B, fourth paragraph of the Federal Tax Code

DOF: 09/18/2023

OFFICIAL LETTER 500-05-2023-21083 by which a definitive global list is communicated in terms of article 69-B, fourth paragraph of the Federal Tax Code

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

Official Letter: 500-05-2023-21083

Subject:

A definitive global list is communicated in terms of article 69-B, fourth paragraph of the Federal Tax Code.

The Central Administration of Strategic Auditing, 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, fractions VII, XII and XVIII and 8, fraction III of the Tax Administration Service Law, published in the Official Gazette of the Federation on December 15, 1995, reformed by Decree published in the Official Gazette of the Federation on June 12, 2003; 1, 2, first paragraph, 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 paragraph, 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 as of November 22, 2015, in accordance with the provisions of the first paragraph of Transitory Article One of said Regulations and reformed by Decree by which various provisions of the Internal Regulations of the Secretariat of Treasury and Public Credit and the Internal Regulations of the Tax Administration Service are reformed and added, 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 as of January 01, 2022, in accordance with the provisions of Transitory Article One of said Decree; Article Third, fraction I, subsection a), of the Agreement by which various attributions are delegated to Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, effective as of July 23, 2016, in accordance with the provisions of Transitory Article One of said Agreement; as well as in articles 33, last paragraph, 63 and 69-B, first, fourth and fifth paragraphs of the Federal Tax Code, notifies the following:

Derived from the exercise of the attributions and faculties indicated in article 69-B, first and second paragraphs of the Federal Tax 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, commercialize or deliver the goods covered by such receipts.

Once such a situation was detected, the aforementioned tax authorities, in order to comply with article 69-B, second paragraph of the Federal Tax Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption official letter to each of the taxpayers mentioned in said Annex 1, and in said official letter, the reasons and grounds for which the taxpayers were in the hypothesis referred to in the first paragraph of article 69-B of the Federal Tax Code were indicated.

Now, the individual official 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 thereof.

On the other hand, the global presumption list was notified on the Tax Administration Service's website and by publication in the Official Gazette of the Federation (DOF) in the terms specified in Annex 1, sections B and C, of this official letter, which is an integral part thereof, in accordance with the precedence established in article 69, first paragraph of the current Regulations of the Federal Tax Code, in relation to article 135 of the Federal Tax Code.

In accordance with the provisions of the second paragraph of article 69-B of the Federal Tax Code, in the individual presumption official letters, the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the notifications made, to make the statements and provide the evidence they deemed pertinent to disprove the facts made known through the aforementioned official letters, warned that if, after the granted period, they did not provide the documentation and information and/or the one they exhibited, once evaluated, did not disprove the facts indicated in the official letters, said authorities would proceed, in terms of the fourth paragraph of article 69-B of the Federal Tax Code, first to notify them of the definitive individual resolution, as well as to publish their names, denominations or corporate names in the list of taxpayers who did not disprove the facts made known and therefore, would definitively be in the situation referred to in the first paragraph of said article 69-B of the Federal Tax Code.

Once the period indicated in the previous paragraph had elapsed, and given that the taxpayers, during the period established in the second paragraph of article 69-B of the Federal Tax Code, did not appear before the corresponding tax authority despite being duly notified and, therefore, did not present any documentation tending to disprove the facts made known through the aforementioned individual official letters, the warning was made effective and therefore the tax authorities proceeded to issue the definitive individual resolutions in which it was determined that by not having appeared before the authority, they did not disprove the facts attributed to them, and, therefore, that the hypothesis provided for in the first paragraph of this article 69-B of the Federal Tax Code is definitively updated, for the reasons set forth 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 preceding paragraphs to 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 Tax Code indicates that in no case shall 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 judgment 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 Tax Code, which has been initiated against them; therefore, in order to fully comply with the Third Resolution contained in the aforementioned definitive resolutions, this Central Administration of Strategic Auditing 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 this document, 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 attributed to them and therefore, are definitively in the situation referred to in the first paragraph of said article 69-B of the Federal Tax Code, for the reasons and grounds indicated in the definitive resolutions notified to each of them, a list that will be published on the Tax Administration Service's website (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 and did not produce any fiscal effect, as declared in the fifth paragraph of article 69-B of the Federal Tax Code; this, inasmuch as it is of public interest to stop the invoicing of non-existent operations, as well as for society to know who are those taxpayers who carry out this type of operations.

Sincerely

Mexico City, August 15, 2023. - In substitution due to the absence of the Central Administrator of Strategic Auditing, of the Coordinator of Strategic Auditing and of the Administrators of Strategic Auditing "1", "2", "3", "4", "5" and "6" based on articles 4, fourth paragraph, and 22, last paragraph, numeral 5 subsection h), of the current Internal Regulations of the Tax Administration Service,

Signature:

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

Annex 1 of official letter number 500-05-2023-21083 dated August 15, 2023, corresponding to taxpayers who DID NOT provide arguments or evidence to disprove the reason for which the presumption official letter was notified to them, for which reason, the situation referred to in the first paragraph of article 69-B of the Federal Tax Code was DEFINITIVELY updated.

Section A.- Notification of the PRESUMPTION OFFICIAL LETTER in accordance with the first and second paragraphs of article 69-B of the Federal Tax Code, in relation to article 69 of its Regulations.

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of individual presumption official letter	Issuing authority of the individual presumption official letter	Means of notification to the taxpayer
				Authority's bulletin board	Personal notification	Notification via Tax Mailbox
				Date of posting on the Tax Authority's bulletin board	Date on which the notification took effect	Notification date	Date on which the notification took effect	Notification date	Date on which the notification took effect
1	CCC130114ID6 CARPIV CONSTRUCTORA Y COMERCIALIZADORA, S.A. DE C.V.	500-64-00-03-01-2021-01677 dated July 15, 2021	Decentralized Administration of Tax Audit of Veracruz "1"	August 18, 2021	August 30, 2021
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 Tax Audit of Chiapas "1"	March 27, 2023	March 28, 2023
3	LERF8603303X4 LEDESMA RAMIREZ FERNANDO ALONSO	500-37-00-05-02-2021-21694 dated October 01, 2021	Decentralized Administration of Tax Audit of Michoacán "1"	October 12, 2021	October 22, 2021
4	NISR830405566 NICO SALVADOR REGINA	500-38-00-06-01-2018-17113 dated October 05, 2018	Decentralized Administration of Tax Audit of Michoacán "2"	October 09, 2018	November 01, 2018
5	SAFJ881229IH3 SALINAS FLORES JAVIER LEONARDO	500-37-00-06-02-2021-21515 dated August 25, 2021	Decentralized Administration of Tax Audit of Michoacán "1"	August 27, 2021	August 30, 2021

Section B.- Notification on the Tax Administration Service website

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of global presumption official letter	Issuing authority of the global presumption official letter	Date of notification on the Tax Administration Service website	Date on which the notification took effect
1	CCC130114ID6 CARPIV CONSTRUCTORA Y COMERCIALIZADORA, S.A. DE C.V.	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Auditing	December 02, 2022	December 05, 2022
2	CCC141017D12 CAXI COMERCIALIZADORA Y CONSULTORIA, S.A. DE C.V.	500-05-2023-4297 dated April 03, 2023	Central Administration of Strategic Auditing	April 03, 2023	April 04, 2023
3	LERF8603303X4 LEDESMA RAMIREZ FERNANDO ALONSO	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Auditing	December 02, 2022	December 05, 2022
4	NISR830405566 NICO SALVADOR REGINA	500-05-2018-32765 dated December 04, 2018	Central Administration of Strategic Auditing	December 04, 2018	December 05, 2018
5	SAFJ881229IH3 SALINAS FLORES JAVIER LEONARDO	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Auditing	December 02, 2022	December 05, 2022

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

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of global presumption official letter	Issuing authority of the global presumption official letter	Date of notification in the Official Gazette of the Federation	Date on which the notification took effect
1	CCC130114ID6 CARPIV CONSTRUCTORA Y COMERCIALIZADORA, S.A. DE C.V.	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Auditing	January 18, 2023	January 19, 2023
2	CCC141017D12 CAXI COMERCIALIZADORA Y CONSULTORIA, S.A. DE C.V.	500-05-2023-4297 dated April 03, 2023	Central Administration of Strategic Auditing	May 09, 2023	May 10, 2023
3	LERF8603303X4 LEDESMA RAMIREZ FERNANDO ALONSO	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Auditing	January 18, 2023	January 19, 2023
4	NISR830405566 NICO SALVADOR REGINA	500-05-2018-32765 dated December 04, 2018	Central Administration of Strategic Auditing	January 18, 2019	January 21, 2019
5	SAFJ881229IH3 SALINAS FLORES JAVIER LEONARDO	500-05-2022-29341 dated December 01, 2022	Central Administration of Strategic Auditing	January 18, 2023	January 19, 2023

Section D.- Notification of the DEFINITIVE RESOLUTION official letter in accordance with the fourth paragraph of article 69-B of the Federal Tax Code.

RFC	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution	Issuing authority of the definitive resolution	Means of notification to the taxpayer
				Authority's bulletin board	Personal notification	Notification via Tax Mailbox
				Date of posting on the Tax Authority's bulletin board	Date on which the notification took effect	Notification date	Date on which the notification took effect	Notification date	Date on which the notification took effect
1	CCC130114ID6 CARPIV CONSTRUCTORA Y COMERCIALIZADORA, S.A. DE C.V.	500-64-00-03-02-2023-000996 dated March 06, 2023	Decentralized Administration of Tax Audit of Veracruz "1"	March 15, 2023	April 03, 2023
2	CCC141017D12 CAXI COMERCIALIZADORA Y CONSULTORIA, S.A. DE C.V.	500-19-00-03-00-2023-5248 dated June 09, 2023	Decentralized Administration of Tax Audit of Chiapas "1"	June 09, 2023	June 12, 2023
3	LERF8603303X4 LEDESMA RAMIREZ FERNANDO ALONSO	500-37-00-05-02-2023-3004 dated March 21, 2023	Decentralized Administration of Tax Audit of Michoacán "1"	March 24, 2023	April 13, 2023
4	NISR830405566 NICO SALVADOR REGINA	500-37-00-07-01-2021-28081 dated November 10, 2021	Decentralized Administration of Tax Audit of Michoacán "1"	November 23, 2021	December 03, 2021
5	SAFJ881229IH3 SALINAS FLORES JAVIER LEONARDO	500-37-00-06-02-2023-3006 dated March 22, 2023	Decentralized Administration of Tax Audit of Michoacán "1"	March 28, 2023	March 29, 2023

Section E.- Additional taxpayer data.

RFC	Name, denomination or corporate name of the Taxpayer	Tax Domicile	Predominant activity	Reason for the Procedure
1	CCC130114ID6 CARPIV CONSTRUCTORA Y COMERCIALIZADORA, S.A. DE C.V.	Xalapa, Veracruz	Other civil engineering or heavy construction	Absence of assets, Absence of Personnel, Lack of infrastructure, 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	LERF8603303X4 LEDESMA RAMIREZ FERNANDO ALONSO	Morelia, Michoacán de Ocampo	Breeding and fattening of cows, cattle or steers for sale	Absence of assets, Absence of Personnel, Lack of infrastructure, Without material capacity.
4	NISR830405566 NICO SALVADOR REGINA	Uruapan, Michoacán de Ocampo	Manufacture of packaging products and wooden containers	Absence of assets, Absence of Personnel
5	SAFJ881229IH3 SALINAS FLORES JAVIER LEONARDO	Morelia, Michoacán de Ocampo	Other local general cargo road transport	Absence of assets, Absence of Personnel, Lack of infrastructure, Without material capacity.

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