Official Letter 500-05-2023-26217 Communicating the Definitive Global List under Article 69-B, Paragraph Four of the Federal Tax Code — SHCP — MX

DOF: 02/02/2024

OFFICIAL LETTER 500-05-2023-26217 communicating the definitive global list under Article 69-B, paragraph four of the Federal Tax Code

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- TREASURY.- Ministry of Finance and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Fiscalization.

OFFICIAL LETTER: 500-05-2023-26217

Subject:

Communicating definitive global list under
Article 69-B, paragraph four of the
Federal Tax Code.

The Central Administration of Strategic Fiscalization, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in 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 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 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 from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations and reformed by Decree by which various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of 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 organ on December 21, 2021, effective from January 1, 2022, in accordance with what is established in the First Transitory Article of said Decree; Third Article, fraction 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 Gazette of the Federation on June 23, 2016, effective from July 23, 2016, in accordance with what is established in 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 Tax Code, notifies the following:

As a result of the exercise of the powers and authorities 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 fiscal 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.

Having detected such a situation, the tax authority, in order to comply with article 69-B, second paragraph, of the Federal Tax Code, as well as with 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 Tax 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 thereof.

On the other hand, the global presumption list 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, sections B and C, of this official letter, which is an integral part thereof, the above in accordance with the precedence established in article 69, first paragraph of the Regulations of the Federal Tax Code in force, in relation to article 135 of the Federal Tax Code.

Attending what is established by the second paragraph of article 69-B of the Federal Tax Code, in the individual presumption letters the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the aforementioned notifications, to make the statements and provide the evidence they considered pertinent to rebut the facts known through the aforementioned letters, warned that if after the granted period they did not provide the documentation and information and/or what they exhibited, once evaluated, did not rebut the facts indicated in the letters in question, it would proceed by said authorities in terms of the fourth paragraph of article 69-B of the Federal Tax Code, first to notify them the definitive individual resolution, as well as to publish their names, denominations or trade names in the list of taxpayers who did not rebut the facts known and therefore, would be in a definitive 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 has elapsed, and in virtue that those taxpayers during the period established in the second paragraph of article 69-B of the Federal Tax Code, in exercise of the right provided for in said legal provision, presented, through the means indicated in the individual resolutions themselves, various information, documentation and arguments in order to rebut the facts known in the individual letters indicated above, and said authorities proceeded to the admission and valuation of the same.

As a result of the valuation mentioned in the preceding paragraph, and in virtue that with the arguments manifested and evidence provided by those taxpayers the referred authorities considered that those taxpayers did not rebut the facts imputed to them in the individual presumption letters already indicated, the same resolved what was appropriate and proceeded to the issuance of the definitive resolutions in which the reasons, motives and grounds were indicated for why they did not rebut said facts; resolutions that 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 above and, taking into account that the fourth paragraph of article 69-B of the Federal Tax Code, states that under no circumstances will the list be published before the thirty business days following the notification of the resolution and that, at the date said period has elapsed since the notification of the resolution and, in addition 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 Tax Code, which has been initiated against them; therefore, in order to fully comply with Resolutive Third contained in the aforementioned definitive resolutions, this Central Administration of Strategic Fiscalization, attached to the General Administration of Federal Fiscal 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 trade names of the taxpayers indicated in Annex 1 of this official letter, in the list of taxpayers who did not rebut the facts imputed to them and therefore, are in a definitive 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, 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 fiscal 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 Tax Code; the above, since it is of public interest to stop the billing of non-existent operations, as well as for society to know who those taxpayers are who carry out this type of operations.

Sincerely

Mexico City, December 11, 2023. - In substitution for the absence of the Central Administrator of Strategic Fiscalization, by the Coordinator of Strategic Fiscalization, of the Administrator of Strategic Fiscalization "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, signs:

L.C.

Susana Herrera Maldonado, Administrator of Strategic Fiscalization "7". - Rubric.

Annex 1 of official letter number 500-05-2023-26217
dated December 11, 2023, corresponding to taxpayers who DID provide arguments and/or evidence, but DID NOT rebut the reason for which they were notified of the presumption letter, 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 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.

R.F.C.

Name, denomination or trade name of the Taxpayer

Number and date of individual presumption letter

Issuing Authority of the individual presumption letter

Means of notification to the taxpayer

Authority's public notice

Personal notification

Notification via Tax Box

Date of fixing on the public notice of the Tax Authority

Date on which the notification took effect

Date of notification

Date on which the notification took effect

Date of notification

Date on which the notification took effect

CAV150603G3 4

COMERCIALIZADORA

AVELINO, S.A.

C.V.

500-05-2020-

23698 of date

October 20

2020

Central Administration

of Strategic

Fiscalization

October 27

2020

October 28

2020

Section B.- Notification on the Internet page of the Tax Administration Service

R.F.C.

Name, denomination or trade 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 the notification took effect

CAV150603G34

COMERCIALIZADORA AVELINO,

S.A. DE C.V.

500-05-2020-23758 of date November 03

2020

Central Administration of

Strategic Fiscalization

November 03, 2020

November 04, 2020

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

R.F.C.

Name, denomination or trade 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 the notification took effect

CAV150603G34

COMERCIALIZADORA AVELINO,

S.A. DE C.V.

500-05-2020-23758 of date November 03

2020

Central Administration of

Strategic Fiscalization

November 18, 2020

November 19, 2020

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

R.F.C.

Name, denomination or trade name of the Taxpayer

Number and date of definitive resolution

Issuing Authority of the resolution definitive

Means of notification to the taxpayer

Authority's public notice

Personal notification

Notification via Tax Box

Date of fixing on the public notice of the Tax Authority

Date on which the notification took effect

Date of notification

Date on which the notification took effect

Date of notification

Date on which the notification took effect

CAV150603G34

COMERCIALIZADORA

AVELINO, S.A. DE C.V. / / In compliance with what resolved by the Decentralized Administration Legal of Guerrero "1", with headquarters in Guerrero, within the Revocation Appeal RRL2021002815 and accumulated.

500-05-2023-

21089 of date August 23

2023

Central Administration

of Strategic

Fiscalization

August 29

2023

August 30

2023

Section E.- Additional data of taxpayers.

R.F.C.

Name, denomination or trade name of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

CAV150603G34

COMERCIALIZADORA

AVELINO, S.A. DE C.V.

Miguel Hidalgo, Mexico City

Other wholesale trade intermediaries

Absence of assets, Absence of Personnel, Lack of infrastructure

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Exchange Rate and Rates as of 26/08/2026

DOLLAR

16.9460 UDIS

8.807698% TIIE 28 DAYS

6.7559% TIIE 91 DAYS

6.7931% TIIE 182 DAYS

6.8474% TIIE DE FONDEO

6.50%

SURVEYS

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