Official Letter 500-05-2023-21490 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 — SHCP — MX

DOF: 01/12/2023

OFFICIAL LETTER 500-05-2023-21490 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, which says: United Mexican States.- TREASURY.- Secretariat of the Treasury and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Tax Audit.

Official Letter 500-05-2023-21490

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 Tax Audit, 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, in force 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 the 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 from January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Third Article, section I, subsection a), of the Agreement through 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 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 attributes and powers 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 vouchers without having the assets, personnel, infrastructure or material capacity to provide the services or produce, market or deliver the goods covered by such vouchers.

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, 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.

In view of the above, and in support of the issuing authorities of the presumption offices already mentioned, 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 made known to them so that they may manifest before the tax authority that notified them 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 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 present directly before the offices of the issuing authorities of the individual office indicated in Annex 1 of this official letter, a free writing 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 manifest 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 presented through said 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 elapses without providing the evidence, documentation and respective information; or, if providing them, once admitted and valued, the facts indicated in the individual office mentioned in the third paragraph of this official letter 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, a list that for this purpose 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 October 09, 2023. - In substitution for the absence of the Central Administrator of Strategic Tax Audit, of the Coordinator of Strategic Tax Audit and of the Administrators of Strategic Tax 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:

Strategic Tax Audit Administrator "7", Licensed Accountant (L.C.) Susana Herrera Maldonado.- Signature.

Subject: Annex 1 of official letter number 500-05-2023-21490 dated October 09, 2023, issued by L.C. Susana Herrera Maldonado in her capacity as Strategic Tax Audit Administrator "7", in substitution for the absence of the Central Administrator of Strategic Tax Audit, 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 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 500-05-2023-21490 dated October 09, 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 Medium to the Taxpayer - Authority Notice Boards - Date of posting on the Notice Boards of the Fiscal Authority	Notification Medium to the Taxpayer - Authority Notice Boards - Date on which the notification took effect
1	CAP060509IDA	CAPDETI, S.A. DE C.V.	500-05-2023-21313 dated September 27, 2023	Central Administration of Strategic Tax Audit	October 03, 2023	October 04, 2023
2	CIP171113JU1	CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V.	500-05-2023-21312 dated September 26, 2023	Central Administration of Strategic Tax Audit	October 02, 2023	October 03, 2023
3	CIP180216EE9	CONSORCIO INDUSTRIAL DE PIURA, S.A. DE C.V.	500-05-2023-21315 dated September 27, 2023	Central Administration of Strategic Tax Audit	October 03, 2023	October 04, 2023
4	EAC170808N66	ESTRATEGIAS ADMINISTRATIVAS PARA EL CRECIMIENTO, S.A. DE C.V.	500-05-2023-21310 dated September 22, 2023	Central Administration of Strategic Tax Audit	September 28, 2023	September 29, 2023
5	GME161017AM6	GRUBE MÉXICO, S.A..DE C.V.	500-72-06-01-01-2023-32368 dated September 05, 2023	Decentralized Administration of Federal Fiscal Audit of Federal District "2"	September 12, 2023	September 13, 2023
6	MEA1708088T4	MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V.	500-05-2023-21311 dated September 26, 2023	Central Administration of Strategic Tax Audit	October 02, 2023	October 03, 2023
7	MRI130503PC9	MANTENIMIENTO REPARACIONES INDUSTRIALES DEL NORTE, S.A. DE C.V.	500-15-02-01-2023-15669 dated September 21, 2023	Decentralized Administration of Federal Fiscal Audit of Coahuila de Zaragoza "1"	September 27, 2023	September 28, 2023
8	NQG161205SX9	NG QL GRUPO INMOBILIARIO, S.A. DE C.V.	500-05-2023-21314 dated September 27, 2023	Central Administration of Strategic Tax Audit	October 03, 2023	October 04, 2023
9	PID150305AL7	PROMOVIENDO IDEAS, S.A. DE C.V.	500-05-2023-21309 dated September 22, 2023	Central Administration of Strategic Tax Audit	September 28, 2023	September 29, 2023
10	PSH180709QU8	PRESTADORA EN SERVICIOS HUMANOS CARRAZCO AVILA Y ASOCIADOS, S.A. DE C.V.	500-32-00-03-04-2023-6808 dated September 14, 2023	Decentralized Administration of Federal Fiscal Audit of Jalisco "3"	September 20, 2023	September 21, 2023
11	QPO180607SH7	Q POZOLE, S.A. DE C.V.	500-05-2023-21355 dated September 29, 2023	Central Administration of Strategic Tax Audit	October 05, 2023	October 06, 2023
12	SID1603159Z8	SERVICIOS IDANIKO, S.A. DE C.V.	500-05-2023-21362 dated September 29, 2023	Central Administration of Strategic Tax Audit	October 05, 2023	October 06, 2023
13	TPK180412C52	TODO EN PUBLICIDAD KENNO, S.A. DE C.V.	500-05-2023-21361 dated September 28, 2023	Central Administration of Strategic Tax Audit	October 04, 2023	October 05, 2023
14	TRI160315CQA	TRIMANI, S.A. DE C.V.	500-05-2023-21360 dated September 28, 2023	Central Administration of Strategic Tax Audit	October 05, 2023	October 06, 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	CAP060509IDA	CAPDETI, S.A. DE C.V.	Álvaro obregón, Mexico City	Consulting services in administration	Absence of Assets, Absence of Personnel, Without Material Capacity
2	CIP171113JU1	CAMTRE INNOVACIONES Y PROCESOS, S.A. DE C.V.	Álvaro obregón, Mexico City	Other services related to real estate services	Absence of Assets, Absence of Personnel, Without Material Capacity
3	CIP180216EE9	CONSORCIO INDUSTRIAL DE PIURA, S.A. DE C.V.	Coyoacán, Mexico City	Consulting services in administration	Absence of Assets, Absence of Personnel, Without Material Capacity
4	EAC170808N66	ESTRATEGIAS ADMINISTRATIVAS PARA EL CRECIMIENTO, S.A. DE C.V.	Álvaro obregón, Mexico City	Consulting services in administration	Absence of Assets, Absence of Personnel, Without Material Capacity
5	GME161017AM6	GRUBE MÉXICO, S.A..DE C.V.	Álvaro obregón, Mexico City	Telephony, Cellular	Absence of Assets, Absence of Personnel, Without Material Capacity
6	MEA1708088T4	MOTIVACIÓN Y EVOLUCIÓN ADMINISTRATIVA, S.A. DE C.V.	Benito Juárez, Mexico City	Consulting services in administration	Absence of Assets, Absence of Personnel, Without Material Capacity
7	MRI130503PC9	MANTENIMIENTO REPARACIONES INDUSTRIALES DEL NORTE, S.A. DE C.V.	Monclova, Coahuila de Zaragoza	Repair and maintenance of machinery and industrial equipment	Absence of Assets, Absence of Personnel, Without Material Capacity
8	NQG161205SX9	NG QL GRUPO INMOBILIARIO, S.A. DE C.V.	Cuauhtémoc, Mexico City	Consulting services in administration	Absence of Assets, Absence of Personnel, Without Material Capacity
9	PID150305AL7	PROMOVIENDO IDEAS, S.A. DE C.V.	Álvaro obregón, Mexico City	Consulting services in administration	Absence of Assets, Absence of Personnel, Without Material Capacity
10	PSH180709QU8	PRESTADORA EN SERVICIOS HUMANOS CARRAZCO AVILA Y ASOCIADOS, S.A. DE C.V.	Zapopan, Jalisco	Accounting and auditing service	Absence of assets, absence of personnel, lack of infrastructure
11	QPO180607SH7	Q POZOLE, S.A. DE C.V.	Guadalajara, Jalisco	Business administration services	Absence of Assets, Absence of Personnel, Without Material Capacity
12	SID1603159Z8	SERVICIOS IDANIKO, S.A. DE C.V.	Monterrey, Nuevo León	Accounting and auditing services	Absence of Assets, Absence of Personnel, Without Material Capacity
13	TPK180412C52	TODO EN PUBLICIDAD KENNO, S.A. DE C.V.	Monterrey, Nuevo León	Other advertising services	Absence of Assets, Absence of Personnel, Without Material Capacity
14	TRI160315CQA	TRIMANI, S.A. DE C.V.	Monterrey, Nuevo León	Accounting and auditing services	Absence of Assets, Absence of Personnel, Without Material Capacity

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