Official Letter 500-05-2023-21241 Communicating the Global List of Presumption of Taxpayers Located in the Situation Provided in the First Paragraph of Article 69-B of the Federal Fiscal Code

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DOF: 01/12/2023

OFFICIAL LETTER 500-05-2023-21241 through which the global list of presumption of taxpayers who were located in the situation provided in the first paragraph of Article 69-B of the Federal Fiscal Code is communicated

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

Official Letter 500-05-2023-21241

Subject:

The global list of presumption of taxpayers who were located in the situation provided in the first paragraph of Article 69-B of the Federal Fiscal Code is communicated.

The Central Administration of Strategic 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 Journal of the Federation on December 15, 1995, reformed by Decree published in the same Official Journal of the Federation on June 12, 2003; 1, 2, first paragraph, 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 Journal of the Federation on August 24, 2015, effective 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 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, 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 by which various powers are delegated to the Public Servants of the Tax Administration Service, published in the Official Journal 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 and second paragraphs of the Federal Fiscal Code, notifies the following:

Derived from the exercise of the powers and faculties 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 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 situation provided in the first paragraph of Article 69-B of the Federal Fiscal Code, for which purpose they notified each one of them the individual presumption letter, in which the particular facts for which the aforementioned presumption was considered appropriate were detailed.

In view of the above, and in support of the issuing authorities of the presumption letters 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 official letter are informed that they are in the situation provided in the first paragraph of Article 69-B of the Federal Fiscal Code, the above is brought to their knowledge so that they may express before the tax authority that notified them the individual letter 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, 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 correlation to Article 135 of the Federal Fiscal Code, in order to submit directly before the offices of the issuing authorities of the individual letter indicated in Annex 1 of this official letter, a free-form letter in original and two copies, signed by the taxpayer or their legal representative in the terms of Article 19 of said Code, through which they express what is in their interest, attaching to said letter the documentation and information they consider pertinent to disprove the facts detailed in the aforementioned individual letter.

The documentation and information submitted through said letter must comply with the requirements established in Articles 18, 18-A and 19 of the Federal Fiscal Code.

Likewise, they are warned that if, upon expiration of the granted period, they do not provide the evidence, documentation and respective information; or, if provided, once admitted and evaluated, the facts indicated in the individual letter mentioned in the third paragraph of this official letter are not disproved, proceedings will be conducted 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 disproved the facts imputed to them and, therefore, are definitively in the situation referred to in the first paragraph of Article 69-B, a list which for such effect is disseminated on the internet page of the Tax Administration Service, and is published in the Official Journal of the Federation; the above, since it is in the public interest to stop the invoicing of non-existent operations and for society to know who are those taxpayers who carry out this type of operations.

Sincerely,

Mexico City, on September 08, 2023. - In substitution for absence of the Central Administrator of Strategic Audit, of the Coordinator of Strategic Audit and of the Administrators of Strategic Audit "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 Audit "7", L.C. Susana Herrera Maldonado.- Rubric.

Subject: Annex 1 of official letter number 500-05-2023-21241 dated September 08, 2023, issued by L.C. Susana Herrera Maldonado in her capacity as Administrator of Strategic Audit "7", in substitution for absence of the Central Administrator of Strategic 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 situation 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 500-05-2023-21241 dated September 08, 2023 are listed, indicating the date on which the individual presumption letter was notified.

No.	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	Estrados of the Authority - Date of Posting	Estrados of the Authority - Date of Effect	Personal Notification - Date of Notification	Personal Notification - Date of Effect	Tax Mailbox Notification - Date of Notification	Tax Mailbox Notification - Date of Effect
1	ARE1507306E9	ALIANZA REGIONAL EDUCATIVA, S. DE S.S.	500-05-2023-21185 dated August 31, 2023	Central Administration of Strategic Audit	September 06, 2023	September 07, 2023
2	AVE140612KM0	ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S.	500-05-2023-21187 dated August 31, 2023	Central Administration of Strategic Audit	September 06, 2023	September 07, 2023
3	AVP120326QR3	AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S.	500-05-2023-21186 dated August 31, 2023	Central Administration of Strategic Audit	September 06, 2023	September 07, 2023
4	BAD201028PU7	BUCKMINSTER ADMINISTRATION, S.A.S. DE C.V.	500-05-2023-21116 dated August 29, 2023	Central Administration of Strategic Audit	September 04, 2023	September 05, 2023
5	BCO201027R7A	BENMAR CONSULTING, S.A.S. DE C.V.	500-05-2023-21115 dated August 29, 2023	Central Administration of Strategic Audit	September 04, 2023	September 05, 2023
6	CAGM750613I17	CARMONA GUTIERREZ MONICA ERNESTINA	500-05-2023-21168 dated August 28, 2023	Central Administration of Strategic Audit	September 01, 2023	September 04, 2023
7	CGN1711135A5	CAMZAM GESTION DE NEGOCIOS, S.A. DE C.V.	500-05-2023-21121 dated August 31, 2023	Central Administration of Strategic Audit	September 06, 2023	September 07, 2023
8	ECE171113GM3	ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C.	500-05-2023-21118 dated August 30, 2023	Central Administration of Strategic Audit	September 05, 2023	September 06, 2023
9	GCO200723UC0	GAMBIA CONSULTORES, S.A.S.	500-05-2023-21117 dated August 30, 2023	Central Administration of Strategic Audit	September 05, 2023	September 06, 2023
10	GOLA4211121P7	GOMEZ LOZANO AURELIO	500-05-2023-21170 dated August 29, 2023	Central Administration of Strategic Audit	September 04, 2023	September 05, 2023
11	GOMM850718EH6	GONZALEZ MELO MARCOS DANIEL	500-05-2023-21172 dated August 29, 2023	Central Administration of Strategic Audit	September 04, 2023	September 05, 2023
12	IMA180316M31	INGENIUS Y MATERIALES, S.A. DE C.V.	500-26-00-02-02-2023-13723 dated June 29, 2023	Decentralized Administration of Tax Audit of Guanajuato "3"	July 07, 2023	July 10, 2023
13	MFI171113HY3	MOTIVACION FINANCIERA INTEGRAL, S.C.	500-05-2023-21120 dated August 31, 2023	Central Administration of Strategic Audit	September 06, 2023	September 07, 2023
14	NCI160413F17	NG CONSULTORES INMOBILIARIOS, S.A. DE C.V.	500-05-2023-21119 dated August 30, 2023	Central Administration of Strategic Audit	September 05, 2023	September 06, 2023
15	RUMM920226JX8	RUIZ MUÑOZ JOSE MARTIN	500-05-2023-21171 dated August 29, 2023	Central Administration of Strategic Audit	September 04, 2023	September 05, 2023
16	TCT140331PXA	TECNO CUEROS Y TANINOS CUPRA, SA DE CV // In compliance with the judgment dated May 03, 2023, issued by the Second Regional Chamber North-East of the State of Mexico, of the Federal Court of Administrative Justice, in the Nullity Trial 148/22-11-02-3- OT	500-25-00-05-01-2023-13508 dated July 06, 2023	Decentralized Administration of Tax Audit of Guanajuato "2"	July 10, 2023	July 11, 2023
17	TUME9302199T8	TRUJILLO MARTINEZ ELBA GRACIELA	500-05-2023-21169 dated August 28, 2023	Central Administration of Strategic Audit	September 01, 2023	September 04, 2023

Additional data of the taxpayers.

No.	R.F.C.	Name, Denomination or Corporate Name of the Taxpayer	Fiscal Address	Predominant Activity	Reason for Procedure
1	ARE1507306E9	ALIANZA REGIONAL EDUCATIVA, S. DE S.S.	Miguel Hidalgo, Mexico City.	Consulting services in administration	Absence of assets, Absence of personnel, Without material capacity
2	AVE140612KM0	ASOCIACION VITAL PARA LA EDUCACION, S. DE S.S.	Cuauhtémoc, Mexico City.	Social orientation, education or work training services provided by the private sector to unemployed, underemployed or disabled persons	Absence of assets, Absence of personnel, Without material capacity
3	AVP120326QR3	AGRUPACION VISION PROGRESO Y ASISTENCIA GENERAL, S. DE S.S.	Álvaro Obregón, Mexico City.	Other professional, scientific and technical services	Absence of assets, Absence of personnel, Without material capacity
4	BAD201028PU7	BUCKMINSTER ADMINISTRATION, S.A.S. DE C.V.	Zapopan, Jalisco	Consulting services in administration	Absence of assets, Absence of personnel, Without material capacity
5	BCO201027R7A	BENMAR CONSULTING, S.A.S. DE C.V.	Guadalajara, Jalisco	Consulting services in administration	Absence of assets, Absence of personnel, Without material capacity
6	CAGM750613I17	CARMONA GUTIERREZ MONICA ERNESTINA	Mazatlán, Sinaloa.	Other business support services	Absence of assets, Absence of personnel, Without material capacity
7	CGN1711135A5	CAMZAM GESTION DE NEGOCIOS, S.A. DE C.V.	Álvaro Obregón, Mexico City.	Consulting services in administration	Absence of assets, Absence of personnel, Without material capacity
8	ECE171113GM3	ESTRATEGIAS PARA EL CRECIMIENTO ECONOMICO, S.C.	Cuauhtémoc, Mexico City	Consulting services in Administration	Absence of assets, Absence of personnel, Without material capacity
9	GCO200723UC0	GAMBIA CONSULTORES, S.A.S.	Guadalajara, Jalisco	Other business support services	Absence of assets, Absence of personnel, Without material capacity
10	GOLA4211121P7	GOMEZ LOZANO AURELIO	Oaxaca de Juárez, Oaxaca.	Other Business support services.	Absence of assets, Absence of personnel, Without material capacity
11	GOMM850718EH6	GONZALEZ MELO MARCOS DANIEL	Cuauhtémoc, Mexico City.	Other business support services	Absence of assets, Absence of personnel, Without material capacity
12	IMA180316M31	INGENIUS Y MATERIALES S.A. DE C.V.	Irapuato, Guanajuato	Wholesale trade of other materials for construction, except wood, Construction of industrial ships and plants, Other civil engineering or heavy works construction, Construction of urbanization works, Wholesale trade of machinery and equipment for construction and mining	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
13	MFI171113HY3	MOTIVACIÓN FINANCIERA INTEGRAL, S.C.	Álvaro Obregón, Mexico City.	Consulting services in administration	Absence of assets, Absence of personnel, Without material capacity
14	NCI160413F17	NG CONSULTORES INMOBILIARIOS, S.A. DE C.V.	Álvaro Obregón, Mexico City.	Consulting services in administration	Absence of assets, Absence of personnel, Without material capacity
15	RUMM920226JX8	RUIZ MUÑOZ JOSE MARTIN	Nuevo León, Monterrey	Other business support services	Absence of assets, Absence of personnel, Without material capacity
16	TCT140331PXA	TECNO CUEROS Y TANINOS CUPRA, SA DE CV // In compliance	Tlalnepantla de Baz, State of Mexico	Tanning and finishing of leather and skin	Absence of assets, Absence of personnel, Lack of Infrastructure
17	TUME9302199T8	TRUJILLO MARTINEZ ELBA GRACIELA	Veracruz de Ignacio de la Llave, Veracruz.	Other business support services	Absence of assets, Absence of personnel, Without material capacity

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