2025-02-14 | DOF 5749255

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Official Letter 500-05-2024-26231 Communicating the Definitive Global List Under Article 69-B, Paragraph Four of the Federal Tax Code

The Strategic Fiscal Audit Central Administration of the Tax Administration Service publishes the definitive global list of eleven taxpayers who failed to rebut the presumption that they issued fiscal receipts without the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered. This publication, occurring thirty business days after the notification of final resolutions, declares that the fiscal receipts issued by these entities produce no fiscal effect. The affected taxpayers are listed with their tax ID numbers, legal names, and the specific reasons for their inclusion, such as the absence of assets or personnel.

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DOF: 14/02/2025

OFFICIAL LETTER 500-05-2024-26231 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 Fiscal Audit.

OFFICIAL LETTER: 500-05-2024-26231

Subject:

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

The Central Administration of Strategic Fiscal Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on the provisions of Article 16, first paragraph, of the Political Constitution of the United Mexican States; Articles 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 on June 12, 2003; Articles 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, in force 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 Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service, and by which the Internal Regulations of the National Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, in force from January 1, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement by which various powers are delegated to 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 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 situation, the tax authority, 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 letter to each of the taxpayers mentioned in said Annex 1, and in said letter the reasons and grounds were indicated by 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 of it.

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 it, 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 to the provisions of the second paragraph of Article 69-B of the Federal Tax Code, in the individual presumption letters the tax authorities granted each taxpayer a term of fifteen business days counted from the last of the aforementioned notifications, to make the statements and provide the evidence they considered pertinent to disprove the facts made known through said letters, warned that if after the granted term they did not provide the documentation and information and/or what they exhibited, once valued, did not disprove 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 the publication of their names, denominations or corporate names in the list of taxpayers who did not disprove the facts made known and therefore, would be in definitive form in the situation referred to in the first paragraph of said Article 69-B of the Federal Tax Code.

Once the term indicated in the preceding paragraph has elapsed, and in virtue that those taxpayers during the term established in the second paragraph of Article 69-B of the Federal Tax Code, in exercise of the right provided in said legal provision, presented, through the means indicated in the individual resolutions themselves, various information, documentation and arguments in order to disprove the facts made known in the aforementioned individual letters, 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 aforementioned authorities considered that those taxpayers did not disprove 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 disprove said facts; resolutions that 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 above and, taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code indicates that in no case will the list be published before the thirty business days following the notification of the resolution and that, to date, said term 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, with the purpose of fully complying with Resolutive Third contained in said definitive resolutions, this Central Administration of Strategic Fiscal Audit, 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 corporate names of the taxpayers indicated in Annex 1 of this official letter, in the list of taxpayers who did not disprove the facts imputed to them and therefore, are in definitive form 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, 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, to effect, 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 in the 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.

Respectfully.

Mexico City, December 20, 2024. - Central Administrator of Strategic Fiscal Audit, L.C. Rubén Martín López Rodríguez. - Rubric.

Annex 1 of official letter number 500-05-2024-26231 dated December 20, 2024, corresponding to taxpayers who DID provide arguments and/or evidence, but DID NOT disprove the reason for which the presumption letter was notified to them, definitively updating the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code

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 corporate name of the TaxpayerNumber and date of individual presumption letterIssuing authority of the individual presumption letterNotification means to the taxpayer
Court of the authorityPersonal notificationNotification via Tax BoxDate of posting on the court of the Fiscal AuthorityDate on which notification took effectDate of notificationDate on which notification took effectDate of notification
1BEMF900803CT6BERNAL MORALES JOSE FRANCISCO500-42-00-05-02-2024-02974 dated June 06, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"12 de junio de 202413 de junio de 2024
2CLM2102199V8COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V.500-42-00-05-03-2024-03247 dated June 25, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"01 de julio de 202402 de julio de 2024
3HCA180723DC5HIGHEST CAPITAL, S.A.P.I. DE C.V.500-05-2024-6938 dated April 26, 2024Central Administration of Strategic Fiscal Audit03 de mayo de 202406 de mayo de 2024
4JPA061110CV4JOSE PUENTE Y ASOCIADOS, S.C.500-21-00-04-02-2021-043 dated January 21, 2021Decentralized Administration of Fiscal Audit of Chihuahua "1"26 de enero de 202127 de enero de 2021
5LORL950211LG3LOPEZ RETA LUIS RODRIGO500-42-00-05-01-2024-02986 dated June 06, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"12 de junio de 202413 de junio de 2024
6MAFG871103BZ1MARQUEZ FRANCO GREGORIO MARTIN500-05-2024-12717 dated May 30, 2024Central Administration of Strategic Fiscal Audit05 de junio de 202406 de junio de 2024
7NST190214E24NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V.500-42-00-05-02-2024-03176 dated June 19, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"25 de junio de 202426 de junio de 2024
8OTT200520722OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.500-05-2024-12718 dated May 30, 2024Central Administration of Strategic Fiscal Audit05 de junio de 202406 de junio de 2024
9PHS870919GG0PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V.500-18-00-05-02-2024-1774 dated June 28, 2024Decentralized Administration of Fiscal Audit of Colima "1"01 de julio de 202402 de julio de 2024
10PTE120123BZ9PROVEEDORA DE TALENTO EJECUTIVO, S.C.500-18-00-04-02-2020-2746 dated May 20, 2020Decentralized Administration of Fiscal Audit of Colima "1"26 de mayo de 202027 de mayo de 2020
11SAGE830122U16SAAVEDRA GONZALEZ ERICK500-42-00-05-03-2024-02980 dated June 06, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"12 de junio de 202413 de junio de 2024

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

R.F.C.Name, denomination or corporate name of the TaxpayerNumber and date of global presumption letterIssuing authority of the global presumption letterDate of notification on the internet page of the Tax Administration ServiceDate on which notification took effect
1BEMF900803CT6BERNAL MORALES JOSE FRANCISCO500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit08 de julio de 2024
2CLM2102199V8COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V.500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit08 de julio de 2024
3HCA180723DC5HIGHEST CAPITAL, S.A.P.I. DE C.V.500-05-2024-12759 dated June 10, 2024Central Administration of Strategic Fiscal Audit10 de junio de 2024
4JPA061110CV4JOSE PUENTE Y ASOCIADOS, S.C.500-05-2021-10853 dated April 06, 2021Central Administration of Strategic Fiscal Audit06 de abril de 2021
5LORL950211LG3LOPEZ RETA LUIS RODRIGO500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit08 de julio de 2024
6MAFG871103BZ1MARQUEZ FRANCO GREGORIO MARTIN500-05-2024-12759 dated June 10, 2024Central Administration of Strategic Fiscal Audit10 de junio de 2024
7NST190214E24NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V.500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit08 de julio de 2024
8OTT200520722OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.500-05-2024-12759 dated June 10, 2024Central Administration of Strategic Fiscal Audit10 de junio de 2024
9PHS870919GG0PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V.500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit08 de julio de 2024
10PTE120123BZ9PROVEEDORA DE TALENTO EJECUTIVO, S.C.500-05-2020-13676 dated June 17, 2020Central Administration of Strategic Fiscal Audit17 de junio de 2020
11SAGE830122U16SAAVEDRA GONZALEZ ERICK500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit08 de julio de 2024

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

R.F.C.Name, denomination or corporate name of the TaxpayerNumber and date of global presumption letterIssuing authority of the global presumption letterDate of notification in the Official Gazette of the FederationDate on which notification took effect
1BEMF900803CT6BERNAL MORALES JOSE FRANCISCO500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit09 de agosto de 2024
2CLM2102199V8COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V.500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit09 de agosto de 2024
3HCA180723DC5HIGHEST CAPITAL, S.A.P.I. DE C.V.500-05-2024-12759 dated June 10, 2024Central Administration of Strategic Fiscal Audit05 de julio de 2024
4JPA061110CV4JOSE PUENTE Y ASOCIADOS, S.C.500-05-2021-10853 dated April 06, 2021Central Administration of Strategic Fiscal Audit19 de abril de 2021
5LORL950211LG3LOPEZ RETA LUIS RODRIGO500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit09 de agosto de 2024
6MAFG871103BZ1MARQUEZ FRANCO GREGORIO MARTIN500-05-2024-12759 dated June 10, 2024Central Administration of Strategic Fiscal Audit05 de julio de 2024
7NST190214E24NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V.500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit09 de agosto de 2024
8OTT200520722OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.500-05-2024-12759 dated June 10, 2024Central Administration of Strategic Fiscal Audit05 de julio de 2024
9PHS870919GG0PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V.500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit09 de agosto de 2024
10PTE120123BZ9PROVEEDORA DE TALENTO EJECUTIVO, S.C.500-05-2020-13676 dated June 17, 2020Central Administration of Strategic Fiscal Audit29 de junio de 2020
11SAGE830122U16SAAVEDRA GONZALEZ ERICK500-05-2024-13073 dated July 08, 2024Central Administration of Strategic Fiscal Audit09 de agosto de 2024

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 corporate name of the TaxpayerNumber and date of definitive resolutionIssuing authority of the definitive resolutionNotification means to the taxpayer
Court of the authorityPersonal notificationNotification via Tax BoxDate of posting on the court of the Fiscal AuthorityDate on which notification took effectDate of notificationDate on which notification took effectDate of notification
1BEMF900803CT6BERNAL MORALES JOSE FRANCISCO500-42-00-05-02-2024-05278 dated October 30, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"05 de noviembre de 202406 de noviembre de 2024
2CLM2102199V8COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V.500-42-00-05-02-2024-05275 dated October 30, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"04 de noviembre de 202405 de noviembre de 2024
3HCA180723DC5HIGHEST CAPITAL, S.A.P.I. DE C.V.500-05-08-2024-18757 dated October 22, 2024Central Administration of Strategic Fiscal Audit23 de octubre de 202424 de octubre de 2024
4JPA061110CV4JOSE PUENTE Y ASOCIADOS, S.C. // In compliance with the sentence dated December 05, 2022, issued by the Regional Chamber of the North Center I, of the Federal Administrative Justice Court within the Contentious Trial 6027/21-04-01-2-OT500-21-00-04-02-2024-1683 dated August 20, 2024Decentralized Administration of Fiscal Audit of Chihuahua "1"26 de agosto de 202427 de agosto de 2024
5LORL950211LG3LOPEZ RETA LUIS RODRIGO500-42-00-05-01-2024-05277 dated October 30, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"05 de noviembre de 202406 de noviembre de 2024
6MAFG871103BZ1MARQUEZ FRANCO GREGORIO MARTIN500-05-2024-18675 dated October 07, 2024Central Administration of Strategic Fiscal Audit11 de octubre de 202414 de octubre de 2024
7NST190214E24NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V.500-42-00-05-02-2024-05279 dated October 30, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"05 de noviembre de 202406 de noviembre de 2024
8OTT200520722OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.500-05-2024-18705 dated October 14, 2024Central Administration of Strategic Fiscal Audit18 de octubre de 202421 de octubre de 2024
9PHS870919GG0PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V.500-18-00-05-02-2024-2128 dated October 14, 2024Decentralized Administration of Fiscal Audit of Colima "1"18 de octubre de 202421 de octubre de 2024
10PTE120123BZ9PROVEEDORA DE TALENTO EJECUTIVO, S.C.500-18-00-04-02-2020-5894 dated September 28, 2020Decentralized Administration of Fiscal Audit of Colima "1"05 de octubre de 202006 de octubre de 2020
11SAGE830122U16SAAVEDRA GONZALEZ ERICK500-42-00-05-03-2024-05276 dated October 30, 2024Decentralized Administration of Fiscal Audit of Nuevo León "2"05 de noviembre de 202406 de noviembre de 2024

Section E.- Additional data of the taxpayers.

R.F.C.Name, denomination or corporate name of the TaxpayerFiscal AddressPredominant ActivityReason for the Procedure
1BEMF900803CT6BERNAL MORALES JOSE FRANCISCOApodaca, Nuevo LeónConsulting services in administration
2CLM2102199V8COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V.San Nicolás de los Garza, Nuevo LeónOther wholesale trade intermediaries
3HCA180723DC5HIGHEST CAPITAL, S.A.P.I. DE C.V.Santiago de Querétaro, QuerétaroConsulting services in administration
4JPA061110CV4JOSE PUENTE Y ASOCIADOS, S.C.Chihuahua, ChihuahuaAccounting and audit services
5LORL950211LG3LOPEZ RETA LUIS RODRIGOApodaca, Nuevo LeónOther business support services
6MAFG871103BZ1MARQUEZ FRANCO GREGORIO MARTINZapotlanejo, JaliscoWholesale trade of pharmaceutical products
7NST190214E24NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V.Monterrey, Nuevo LeónWholesale trade of wood
8OTT200520722OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V.Naucalpan de Juárez, Estado de MéxicoAccounting and audit services

Absence of Assets, Absence of Personnel, No Material Capacity

9

PHS870919GG0

PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V.

Guadalajara, Jalisco

Manufacture of soaps, cleaners, and toothpaste

Absence of Assets, Absence of Personnel, No Material Capacity

10

PTE120123BZ9

PROVEEDORA DE TALENTO EJECUTIVO, S.C.

Zapopan, Jalisco

Administrative consulting services

Absence of Assets, Absence of Personnel, No Material Capacity

11

SAGE830122U16

SAAVEDRA GONZALEZ ERICK

San Nicolás de los Garza, Nuevo León

Assignment of trademark rights

Absence of Assets, Lack of Infrastructure, No Material Capacity


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