OFFICIAL LETTER 500-05-2023-4351 Through Which the Definitive Global List Is Communicated in Terms of Article 69-B, Fourth Paragraph, of the Federal Fiscal Code

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Official Gazette of the Federation (DOF): 17/05/2023

OFFICIAL LETTER 500-05-2023-4351 through which 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, which says: United Mexican States.- TREASURY.- Secretariat of the Treasury and Public Credit.- Tax Administration Service.- General Administration of Federal Tax Audit.- Central Administration of Strategic Enforcement.

Office: 500-05-2023-4351

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 Enforcement, 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 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 organ 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 through 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 the provisions of the First Transitory Article of said Agreement; as well as in Articles 33, last paragraph, 63, and 69-B paragraphs first, fourth and fifth 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 tax authority, 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 office to each of the taxpayers mentioned in said Annex 1, and in said office the reasons and bases 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 then, the individual offices 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, Sections B and C, of this official letter, which is an integral part of the same, the foregoing 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 offices 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 offices, warned that if after 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 offices of merit, 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, corporate names or business 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 those taxpayers during the period established in the second paragraph of Article 69-B of the Federal Fiscal Code, in exercise of the right provided for in said legal precept, presented, through the means indicated in the own individual resolutions, diverse information, documentation and arguments in order to rebut the facts made known in the individual offices indicated above, and said authorities proceeded to the admission and valuation of the same.

Derived from the valuation mentioned in the preceding paragraph, and by virtue of the fact that with the arguments manifested and evidence provided by those taxpayers the aforementioned authorities considered that those taxpayers did not rebut the facts that were imputed to them in the individual presumption offices already indicated, the same resolved the conducive and proceeded to the issuance of the definitive resolutions in which the reasons, motives and bases were indicated for why they did not rebut said facts; resolutions that were duly notified in the terms indicated in the paragraphs preceding 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 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 fully complying with the Third Resolution Clause contained in the aforementioned definitive resolutions, this Central Administration of Strategic Enforcement, 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, corporate names or business 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 bases 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 foregoing, 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, April 24, 2023.- Central Administrator of Strategic Enforcement, C.P. José Alfredo Pérez Astorga .- Signature.

Annex 1 of official letter number 500-05-2023-4351

dated April 24, 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 office, 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 OFFICE according to 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, corporate name or business name of the Taxpayer	Number and date of individual presumption office	Issuing authority of the individual presumption office	Notice Method to Taxpayer - Authority Notice Boards - Date of Posting	Notice Method to Taxpayer - Authority Notice Boards - Date notification took effect	Notice Method to Taxpayer - Personal Notification - Date of notification	Notice Method to Taxpayer - Personal Notification - Date notification took effect	Notice Method to Taxpayer - Tax Mailbox Notification - Date of notification	Notice Method to Taxpayer - Tax Mailbox Notification - Date notification took effect
1	IAD150211H41	INTEGRATE ADMINISTRACION, S.C.	500-37-00-04-03-2018-17684 dated October 12, 2018	Decentralized Administration of Federal Tax Audit of Michoacán "1"	October 19, 2018	October 22, 2018
2	MOL150602A94	MENSAJERIA DEL OLIMPO, S.A. DE C.V.	500-05-2020-7720 dated February 24, 2020	Central Administration of Strategic Enforcement	March 06, 2020	March 09, 2020
3	RCO1407036Y4	R3 CONSTRUCTORA OBRA CIVIL Y ESTRUCTURA, S.A. DE C.V.	500-63-00-04-02-2021-4061 dated June 24, 2021	Decentralized Administration of Federal Tax Audit of Tlaxcala "1"	June 30, 2021	July 01, 2021

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

R.F.C.	Name, corporate name or business name of the Taxpayer	Number and date of global presumption office	Issuing authority of the global presumption office	Date of notification on the internet page of the Tax Administration Service	Date notification took effect
1	IAD150211H41	INTEGRATE ADMINISTRACION, S.C.	500-05-2018-29870 dated October 31, 2018	Central Administration of Strategic Enforcement	October 31, 2018
2	MOL150602A94	MENSAJERIA DEL OLIMPO, S.A. DE C.V.	500-05-2020-13526 dated April 21, 2020	Central Administration of Strategic Enforcement	April 21, 2020
3	RCO1407036Y4	R3 CONSTRUCTORA OBRA CIVIL Y ESTRUCTURA, S.A. DE C.V.	500-05-2021-26273 dated December 01, 2021	Central Administration of Strategic Enforcement	December 01, 2021

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

R.F.C.	Name, corporate name or business name of the Taxpayer	Number and date of global presumption office	Issuing authority of the global presumption office	Date of notification in the Official Gazette of the Federation	Date notification took effect
1	IAD150211H41	INTEGRATE ADMINISTRACION, S.C.	500-05-2018-29870 dated October 31, 2018	Central Administration of Strategic Enforcement	December 14, 2018
2	MOL150602A94	MENSAJERIA DEL OLIMPO, S.A. DE C.V.	500-05-2020-13526 dated April 21, 2020	Central Administration of Strategic Enforcement	July 02, 2020
3	RCO1407036Y4	R3 CONSTRUCTORA OBRA CIVIL Y ESTRUCTURA, S.A. DE C.V.	500-05-2021-26273 dated December 01, 2021	Central Administration of Strategic Enforcement	December 21, 2021

Section D.- Notification of the DEFINITIVE RESOLUTION office according to the fourth paragraph of Article 69-B of the Federal Fiscal Code.

R.F.C.	Name, corporate name or business name of the Taxpayer	Number and date of definitive resolution	Issuing authority of the definitive resolution	Notice Method to Taxpayer - Authority Notice Boards - Date of Posting	Notice Method to Taxpayer - Authority Notice Boards - Date notification took effect	Notice Method to Taxpayer - Personal Notification - Date of notification	Notice Method to Taxpayer - Personal Notification - Date notification took effect	Notice Method to Taxpayer - Tax Mailbox Notification - Date of notification	Notice Method to Taxpayer - Tax Mailbox Notification - Date notification took effect
1	IAD150211H41	INTEGRATE ADMINISTRACION, S.C.	500-37-00-04-01-2022-22813 dated June 29, 2022	Decentralized Administration of Federal Tax Audit of Michoacán "1"	July 05, 2022	July 06, 2022
2	MOL150602A94	MENSAJERIA DEL OLIMPO, S.A. DE C.V. // In compliance with the sentence dated June 16, 2021, issued by the Second Regional Chamber of the West, of the Federal Court of Administrative Justice, in the Nullity Trial 6133/20-07-02-6	500-05-2022-3984 dated January 16, 2023	Central Administration of Strategic Enforcement	January 20, 2023	January 23, 2023
3	RCO1407036Y4	R3 CONSTRUCTORA OBRA CIVIL Y ESTRUCTURA, S.A. DE C.V.	500-63-00-04-03-2022-1460 dated March 14, 2022	Decentralized Administration of Federal Tax Audit of Tlaxcala "1"	March 18, 2022	March 22, 2022

Section E.- Additional data of the taxpayers.

R.F.C.	Name, corporate name or business name of the Taxpayer	Tax Domicile	Preponderant Activity	Reason for the Procedure
1	IAD150211H41	INTEGRATE ADMINISTRACION, S.C.	Morelia, Michoacán de Ocampo	Administration consulting services
2	MOL150602A94	MENSAJERIA DEL OLIMPO, S.A. DE C.V.	Zapopan, Jalisco	Foreign messaging and parcel services
3	RCO1407036Y4	R3 CONSTRUCTORA OBRA CIVIL Y ESTRUCTURA, S.A. DE C.V.	Apizaco, Tlaxcala	Other Civil Engineering or Heavy Construction

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