Regulatory Alerts2025-04-25 | DOF 5755870Added
Official Letter 500-05-2025-10915 Communicating the Definitive Global List Under Article 69-B, Paragraph Four of the Federal Tax Code
The document publishes the definitive global list of 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 by those receipts. This action follows the expiration of the 15-day period granted for taxpayers to present evidence and the subsequent issuance of definitive resolutions confirming their failure to do so. The publication serves to establish that fiscal receipts issued by these entities produce no fiscal effect, thereby deterring the invoicing of non-existent operations.
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DOF: 25/04/2025
OFFICIAL LETTER 500-05-2025-10915 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 Audit.
OFFICIAL LETTER: 500-05-2025-10915
Subject:
Communication of the definitive global list under Article 69-B, paragraph four of the Federal Tax Code.
The Central Administration of Strategic 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 paragraphs, 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 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 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, effective 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 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 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 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 fell into the hypothesis mentioned 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 refute the facts known through the cited letters, warned that if, after the granted term had passed, they did not provide the documentation and information and/or what they exhibited, once evaluated, did not refute 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 trade names in the list of taxpayers who did not refute the facts given to know 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 previous paragraph has passed, and in view of the fact that those taxpayers during the term established in the second paragraph of Article 69-B of the Federal Tax Code, did not appear before the corresponding tax authority, despite being duly notified, and therefore did not present any documentation tending to refute the facts given to know through the cited individual letters, the warning became effective, and the tax authorities proceeded to issue the definitive individual resolutions in which it was determined that by not appearing before the authority, they did not refute the facts imputed to them, and, therefore, the hypothesis provided for in the first paragraph of this Article 69-B of the Federal Tax Code is definitively updated, for the reasons exposed in said definitive resolutions.
It should be noted that the definitive resolutions indicated in the previous paragraph 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 stated, and taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code states 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 passed since the notification of the resolution and, in addition, the cited 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 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 trade names of the taxpayers indicated in Annex 1 of this official letter, in the list of taxpayers who did not refute 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, with the effect of considering, with general effects, that the fiscal receipts issued by said taxpayers do not produce nor did they produce 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 invoicing 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, March 28, 2025. - In substitution for the absence of the Central Administrator of Strategic Audit, by the Coordinator of Strategic Audit, of the Administrator 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, signs: C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Audit "7". - Rubric.
Annex 1 of official letter number 500-05-2025-10915 dated March 28, 2025, corresponding to taxpayers who DID NOT provide arguments or evidence to refute the reason for which they were notified of the presumption letter, 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 trade name of the Taxpayer | Number and date of individual presumption letter | Issuing authority of the individual presumption letter | Notification means to the taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Authority's Public Notice | Personal Notification | Tax Box Notification | |||||||
| Date of posting on Authority's public notice | Date when notification took effect | Date of notification | Date when notification took effect | Date of notification | Date when notification took effect | ||||
| 1 | ACA140130TH4 | AIR CAP, S.A. DE C.V. | 500-74-03-02-01-2024-10816 dated June 18, 2024 | Disaggregated Administration of Federal Fiscal Audit of the Federal District "4" | 24 June 2024 | 25 June 2024 | |||
| 2 | ACT190802S67 | ACHTECK, S.A. DE C.V. | 500-05-2024-18302 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 3 | APR180704I79 | ADMI PREES, S. DE R.L. DE C.V. | 500-05-2024-13018 dated July 03, 2024 | Central Administration of Strategic Audit | 03 July 2024 | 02 August 2024 | |||
| 4 | APT050613TQ6 | ADMINISTRACION DE PROCESOS DE TRANSFORMACION, S.C. | 500-72-07-01-04-2024-13214 dated September 05, 2024 | Disaggregated Administration of Federal Fiscal Audit of the Federal District "2" | 11 September 2024 | 12 September 2024 | |||
| 5 | BGS1007028L6 | BEST GLOBAL SOLUCIONES SEGURIDAD PRIVADA, S.A. | 500-42-00-03-00-2024-03211 dated June 25, 2024 | Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2" | 01 July 2024 | 02 July 2024 | |||
| 6 | CAC1602116UA | COMERCIAL ABASTECEDORA EL CONDADO, S.A. DE C.V. | 500-67-00-05-02-2024-2127 dated September 19, 2024 | Disaggregated Administration of Federal Fiscal Audit of Veracruz "4" | 25 September 2024 | 26 September 2024 | |||
| 7 | CCO160421MH8 | CONTRUCTORA 108 C, S.A. DE C.V. | 500-05-2024-18318 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 8 | CLG1806182B9 | COMERCIALIZADORA L Y G DE PRESTIGIO, S.A. DE C.V. | 500-14-00-03-02-2024-2346 dated August 14, 2024 | Disaggregated Administration of Federal Fiscal Audit of Campeche "1" | 20 August 2024 | 21 August 2024 | |||
| 9 | CNU190228AE5 | CONSTRUCTORA NUTA, S.A. DE C.V. | 500-05-2024-18317 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 10 | CTO180315JR7 | COMERCIALIZADORA TELOS DE OCCIDENTE, S.A. DE C.V. | 500-05-2024-18296 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 11 | DEX2104202K6 | DUSO EXPER, S.A. DE C.V. | 500-72-07-01-02-2024-12537 dated March 27, 2024 | Disaggregated Administration of Federal Fiscal Audit of the Federal District "2" | 25 April 2024 | 14 May 2024 | |||
| 12 | DFP150922CW2 | DISTRIBUCION FARMACEUTICA PENINSULAR, S. DE R.L. DE C.V. | 500-74-06-03-01-2024-3960 dated September 02, 2024 | Disaggregated Administration of Federal Fiscal Audit of the Federal District "4" | 06 September 2024 | 09 September 2024 | |||
| 13 | EHO141024FEA | EVENTI HR ORGANIZACION Y LOGISTICA, S.A. DE C.V. | 500-05-2024-18297 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 14 | EUM180510PG2 | EDIFICACIONES Y URBANIZACIONES MATEZIG, S.A. DE C.V. | 500-27-00-08-02-2024-05950 dated August 26, 2024 | Disaggregated Administration of Federal Fiscal Audit of Guerrero "1" | 30 August 2024 | 02 September 2024 | |||
| 15 | FDI130104AJ4 | FREDCO DI, S.A. DE C.V. | 500-05-2024-18298 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 16 | GAFR850703TM5 | GARCIA FLORES RODOLFO EDUARDO | 500-05-2024-18337 dated August 01, 2024 | Central Administration of Strategic Audit | 02 August 2024 | 20 August 2024 | |||
| 17 | GCS120705A84 | GRUPO CONSTRUCTOR SONSIO, S.A. DE C.V. | 500-05-2024-18319 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 18 | GLE200825152 | GLOBAL LED ENERGY SYSTEMS, S. DE R.L. DE C.V. | 500-47-00-02-05-2024-1380 dated March 06, 2024 | Disaggregated Administration of Federal Fiscal Audit of Querétaro "1" | 12 March 2024 | 13 March 2024 | |||
| 19 | HEPN910822DM1 | HERNANDEZ PEREZ NORMA ANGELICA | 500-05-2024-18299 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 20 | KTO190718ES1 | KRESPI TOOLZ, S.A. DE C.V. | 500-04-00-00-00-2024-21103 dated September 30, 2024 | Central Administration of Verification and Evaluation of Federal Entities in Matters of Fiscal Coordination | 07 October 2024 | 08 October 2024 | |||
| 21 | OCO070720UY7 | OFR CONSULTORES, S.A. DE C.V. | 500-36-04-02-02-2024-12799 dated September 06, 2024 | Disaggregated Administration of Federal Fiscal Audit of Mexico "2" | 12 September 2024 | 13 September 2024 | |||
| 22 | PCJ160805EB5 | PRODUCTOS COMERCIALES JUPITER, S.A. DE C.V. | 500-05-2024-13804 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 23 | PSC151205US3 | PAPER SCREEN, S.A. DE C.V. | 500-05-2024-12979 dated July 03, 2024 | Central Administration of Strategic Audit | 05 July 2024 | 08 July 2024 | |||
| 24 | RARV760210A57 | RAMIREZ RAMIREZ VERONICA | 500-05-2024-18300 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 25 | SAAG731025G58 | SANCHEZ ALVARADO MARIA GUADALUPE | 500-42-00-05-02-2024-03270 dated June 27, 2024 | Disaggregated Administration of Federal Fiscal Audit of Nuevo León "2" | 03 July 2024 | 04 July 2024 | |||
| 26 | SAH140327HLA | SOURCES & HUMAN RESOURCES, S. DE R.L. DE C.V. | 500-05-2024-18305 dated July 31, 2024 | Central Administration of Strategic Audit | 06 August 2024 | 07 August 2024 | |||
| 27 | SIP170130L64 | SERVICIOS INTEGRALES Y PROFESIONALES LEMON TIME, S.A. DE C.V. | 500-47-00-02-05-2023-6475 dated November 07, 2023 | Disaggregated Administration of Federal Fiscal Audit of Querétaro "1" | 11 January 2024 | 29 January 2024 | |||
| 28 | VEBC890726SK5 | VERA BARROSO JOSE CARMEN | 500-05-2024-18495 dated August 30, 2024 | Central Administration of Strategic Audit | 05 September 2024 | 06 September 2024 | |||
| 29 | XPR1512049FA | XIE PRODUCCIONES, S.A. DE C.V. | 500-05-2024-12835 dated July 03, 2024 | Central Administration of Strategic Audit | 05 July 2024 | 08 July 2024 |
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 when notification took effect |
|---|---|---|---|---|---|
| 1 | ACA140130TH4 | AIR CAP, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Audit | 08 July 2024 |
| 2 | ACT190802S67 | ACHTECK, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 3 | APR180704I79 | ADMI PREES, S. DE R.L. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 4 | APT050613TQ6 | ADMINISTRACION DE PROCESOS DE TRANSFORMACION, S.C. | 500-05-2024-18678 dated October 08, 2024 | Central Administration of Strategic Audit | 08 October 2024 |
| 5 | BGS1007028L6 | BEST GLOBAL SOLUCIONES SEGURIDAD PRIVADA, S.A. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 6 | CAC1602116UA | COMERCIAL ABASTECEDORA EL CONDADO, S.A. DE C.V. | 500-05-2024-18678 dated October 08, 2024 | Central Administration of Strategic Audit | 08 October 2024 |
| 7 | CCO160421MH8 | CONTRUCTORA 108 C, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 8 | CLG1806182B9 | COMERCIALIZADORA L Y G DE PRESTIGIO, S.A. DE C.V. | 500-05-2024-18517 dated September 09, 2024 | Central Administration of Strategic Audit | 09 September 2024 |
| 9 | CNU190228AE5 | CONSTRUCTORA NUTA, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 10 | CTO180315JR7 | COMERCIALIZADORA TELOS DE OCCIDENTE, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 11 | DEX2104202K6 | DUSO EXPER, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 12 | DFP150922CW2 | DISTRIBUCION FARMACEUTICA PENINSULAR, S. DE R.L. DE C.V. | 500-05-2024-18678 dated October 08, 2024 | Central Administration of Strategic Audit | 08 October 2024 |
| 13 | EHO141024FEA | EVENTI HR ORGANIZACION Y LOGISTICA, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 14 | EUM180510PG2 | EDIFICACIONES Y URBANIZACIONES MATEZIG, S.A. DE C.V. | 500-05-2024-18517 dated September 09, 2024 | Central Administration of Strategic Audit | 09 September 2024 |
| 15 | FDI130104AJ4 | FREDCO DI, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 16 | GAFR850703TM5 | GARCIA FLORES RODOLFO EDUARDO | 500-05-2024-18517 dated September 09, 2024 | Central Administration of Strategic Audit | 09 September 2024 |
| 17 | GCS120705A84 | GRUPO CONSTRUCTOR SONSIO, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 18 | GLE200825152 | GLOBAL LED ENERGY SYSTEMS, S. DE R.L. DE C.V. | 500-05-2024-6840 dated April 05, 2024 | Central Administration of Strategic Audit | 05 April 2024 |
| 19 | HEPN910822DM1 | HERNANDEZ PEREZ NORMA ANGELICA | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 20 | KTO190718ES1 | KRESPI TOOLZ, S.A. DE C.V. | 500-05-2024-18755 dated October 21, 2024 | Central Administration of Strategic Audit | 21 October 2024 |
| 21 | OCO070720UY7 | OFR CONSULTORES, S.A. DE C.V. | 500-05-2024-18755 dated October 21, 2024 | Central Administration of Strategic Audit | 21 October 2024 |
| 22 | PCJ160805EB5 | PRODUCTOS COMERCIALES JUPITER, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 23 | PSC151205US3 | PAPER SCREEN, S.A. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 24 | RARV760210A57 | RAMIREZ RAMIREZ VERONICA | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 25 | SAAG731025G58 | SANCHEZ ALVARADO MARIA GUADALUPE | 500-05-2024-18517 dated September 09, 2024 | Central Administration of Strategic Audit | 09 September 2024 |
| 26 | SAH140327HLA | SOURCES & HUMAN RESOURCES, S. DE R.L. DE C.V. | 500-05-2024-18379 dated August 09, 2024 | Central Administration of Strategic Audit | 09 August 2024 |
| 27 | SIP170130L64 | SERVICIOS INTEGRALES Y PROFESIONALES LEMON TIME, S.A. DE C.V. | 500-05-2024-12626 dated May 06, 2024 | Central Administration of Strategic Audit | 06 May 2024 |
| 28 | VEBC890726SK5 | VERA BARROSO JOSE CARMEN | 500-05-2024-18495 dated August 30, 2024 | Central Administration of Strategic Audit | 05 September 2024 |
VERA BARROSO JOSE CARMEN
500-05-2024-18517 dated
September 9, 2024
Central Administration of
Strategic Auditing
September 9, 2024
September 10,
2024
29
XPR1512049FA
XIE PRODUCCIONES, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
August 9, 2024
August 12, 2024
Section C.- Notification in the Official Gazette of the Federation.
Taxpayer ID (R.F.C.)
Name, trade name, or corporate name of the Taxpayer
Number and date of the global presumption notice
Issuing authority of the global presumption notice
Date of notification in the Official Gazette of the Federation
Date on which the notification took effect
1
ACA140130TH4
AIR CAP, S.A. DE C.V.
500-05-2024-13073 dated
July 8, 2024
Central Administration of
Strategic Auditing
August 9, 2024
August 12, 2024
2
ACT190802S67
ACHTECK, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
3
APR180704I79
ADMI PREES, S. DE R.L. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
4
APT050613TQ6
ADMINISTRACION DE PROCESOS DE
TRANSFORMACION, S.C.
500-05-2024-18678 dated
October 8, 2024
Central Administration of
Strategic Auditing
November 8, 2024
November 11, 2024
5
BGS1007028L6
BEST GLOBAL SOLUCIONES SEGURIDAD
PRIVADA, S.A.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
6
CAC1602116UA
COMERCIAL ABASTECEDORA EL CONDADO, S.A.
DE C.V.
500-05-2024-18678 dated
October 8, 2024
Central Administration of
Strategic Auditing
November 8, 2024
November 11, 2024
7
CCO160421MH8
CONTRUCTORA 108 C, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
8
CLG1806182B9
COMERCIALIZADORA L Y G DE PRESTIGIO, S.A.
DE C.V.
500-05-2024-18517 dated
September 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
9
CNU190228AE5
CONSTRUCTORA NUTA, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
10
CTO180315JR7
COMERCIALIZADORA TELOS DE OCCIDENTE,
S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
11
DEX2104202K6
DUSO EXPER, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
12
DFP150922CW2
DISTRIBUCION FARMACEUTICA PENINSULAR, S.
DE R.L. DE C.V.
500-05-2024-18678 dated
October 8, 2024
Central Administration of
Strategic Auditing
November 8, 2024
November 11, 2024
13
EHO141024FEA
EVENTI HR ORGANIZACION Y LOGISTICA, S.A. DE
C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
14
EUM180510PG2
EDIFICACIONES Y URBANIZACIONES MATEZIG,
S.A. DE C.V.
500-05-2024-18517 dated
September 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
15
FDI130104AJ4
FREDCO DI, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
16
GAFR850703TM5
GARCIA FLORES RODOLFO EDUARDO
500-05-2024-18517 dated
September 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
17
GCS120705A84
GRUPO CONSTRUCTOR SONSIO, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
18
GLE200825152
GLOBAL LED ENERGY SYSTEMS, S. DE R.L. DE
C.V.
500-05-2024-6840 dated April 5
2024
Central Administration of
Strategic Auditing
May 31, 2024
June 3, 2024
19
HEPN910822DM1
HERNANDEZ PEREZ NORMA ANGELICA
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
20
KTO190718ES1
KRESPI TOOLZ, S.A. DE C.V.
500-05-2024-18755 dated
October 21, 2024
Central Administration of
Strategic Auditing
November 8, 2024
November 11, 2024
21
OCO070720UY7
OFR CONSULTORES, S.A. DE C.V.
500-05-2024-18755 dated
October 21, 2024
Central Administration of
Strategic Auditing
November 8, 2024
November 11, 2024
22
PCJ160805EB5
PRODUCTOS COMERCIALES JUPITER, S.A. DE
C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
23
PSC151205US3
PAPER SCREEN, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
24
RARV760210A57
RAMIREZ RAMIREZ VERONICA
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
25
SAAG731025G58
SANCHEZ ALVARADO MARIA GUADALUPE
500-05-2024-18517 dated
September 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
26
SAH140327HLA
SOURCES & HUMAN RESOURCES, S. DE R.L. DE
C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
27
SIP170130L64
SERVICIOS INTEGRALES Y PROFESIONALES
LEMON TIME, S.A. DE C.V.
500-05-2024-12626 dated
May 6, 2024
Central Administration of
Strategic Auditing
June 20, 2024
June 21, 2024
28
VEBC890726SK5
VERA BARROSO JOSE CARMEN
500-05-2024-18517 dated
September 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
29
XPR1512049FA
XIE PRODUCCIONES, S.A. DE C.V.
500-05-2024-18379 dated
August 9, 2024
Central Administration of
Strategic Auditing
October 18, 2024
October 21, 2024
Section D.- Notification of the definitive RESOLUTION notice pursuant to the fourth paragraph of
Article 69-B of the Federal Tax Code.
Taxpayer ID (R.F.C.)
Name, trade name, or
corporate name of the
Taxpayer
Number and date of the definitive resolution
Issuing authority
of the definitive resolution
Means of notification to the taxpayer
Authority Bulletin Boards
Personal Notification
Notification via Tax Mailbox
Date of posting on the
Authority Bulletin Boards
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
1
ACA140130TH4
AIR CAP, S.A. DE C.V.
500-74-03-02-01-
2024-10919 dated
September 26,
2024
Decentralized Administration of
Fiscal Auditing of
Federal District "4"
October 3,
2024
October 4,
2024
2
ACT190802S67
ACHTECK, S.A. DE C.V.
500-05-2024-26194
dated December 16,
2024
Central Administration of
Strategic Auditing
December 20,
2024
January 2, 2025
3
APR180704I79
ADMI PREES, S. DE R.L. DE
C.V.
500-05-2024-26192
dated December 17,
2024
Central Administration of
Strategic Auditing
December 17, 2024
January 14, 2025
4
APT050613TQ6
ADMINISTRACION DE
PROCESOS DE
TRANSFORMACION, S.C.
500-72-07-01-04-
2025-15809 dated
January 21,
2025
Decentralized Administration of
Fiscal Auditing of
Federal District "2"
January 27, 2025
January 28, 2025
5
BGS1007028L6
BEST GLOBAL SOLUCIONES
SEGURIDAD PRIVADA, S.A.
500-42-00-05-03-
2025-01234 dated
January 10,
2025
Decentralized Administration of
Fiscal Auditing of
Nuevo León "2"
January 16, 2025
January 17, 2025
6
CAC1602116UA
COMERCIAL
ABASTECEDORA EL
CONDADO, S.A. DE C.V.
500-67-00-05-02-
2025-0002 dated
January 24, 2025
Decentralized Administration of
Fiscal Auditing of
Veracruz "4"
January 30, 2025
January 31, 2025
7
CCO160421MH8
CONTRUCTORA 108 C, S.A.
DE C.V.
500-05-2024-26195
dated December 16,
2024
Central Administration of
Strategic Auditing
December 20,
2024
January 2, 2025
8
CLG1806182B9
COMERCIALIZADORA L Y G
DE PRESTIGIO, S.A. DE C.V.
500-14-00-03-02-
2024-5137 dated
November 12,
2024
Decentralized Administration of
Fiscal Auditing of
Campeche "1"
November 19,
2024
November 20,
2024
9
CNU190228AE5
CONSTRUCTORA NUTA, S.A.
DE C.V.
500-05-2024-26191
dated December 16,
2024
Central Administration of
Strategic Auditing
December 20,
2024
January 2, 2025
10
CTO180315JR7
COMERCIALIZADORA TELOS
DE OCCIDENTE, S.A. DE C.V.
500-05-2024-26197
dated December 16,
2024
Central Administration of
Strategic Auditing
December 20,
2024
January 2, 2025
11
DEX2104202K6
DUSO EXPER, S.A. DE C.V.
500-72-07-01-04-
2024-13620 dated
December 17,
2024
Decentralized Administration of
Fiscal Auditing of
Federal District "2"
December 17, 2024
January 14, 2025
12
DFP150922CW2
DISTRIBUCION
FARMACEUTICA
PENINSULAR, S. DE R.L. DE
C.V.
500-74-06-03-01-
2024-4222 dated
December 18,
2024
Decentralized Administration of
Fiscal Auditing of
Federal District "4"
January 3, 2025
January 6, 2025
13
EHO141024FEA
EVENTI HR ORGANIZACION
Y LOGISTICA, S.A. DE C.V.
500-05-2024-26203
dated December 17,
2024
Central Administration of
Strategic Auditing
January 2, 2025
January 3, 2025
14
EUM180510PG2
EDIFICACIONES Y
URBANIZACIONES MATEZIG,
S.A. DE C.V.
500-27-00-08-02-
2024-08508 dated
November 29,
2024
Decentralized Administration of
Fiscal Auditing of
Guerrero "1"
December 5,
2024
December 6,
2024
15
FDI130104AJ4
FREDCO DI, S.A. DE C.V.
500-05-2024-26198
dated December 16,
2024
Central Administration of
Strategic Auditing
December 20,
2024
January 2, 2025
16
GAFR850703TM5
GARCIA FLORES RODOLFO
EDUARDO
500-05-2024-26193
dated December 18,
2024
Central Administration of
Strategic Auditing
December 18, 2024
January 15, 2025
17
GCS120705A84
GRUPO CONSTRUCTOR
SONSIO, S.A. DE C.V.
500-05-2024-26199
dated December 16,
2024
Central Administration of
Strategic Auditing
December 20,
2024
January 2, 2025
18
GLE200825152
GLOBAL LED ENERGY
SYSTEMS, S. DE R.L. DE C.V.
500-47-00-02-00-
2024-5812 dated
December 11,
2024
Decentralized Administration of
Fiscal Auditing of
Querétaro "1"
December 18,
2024
December 19,
2024
19
HEPN910822DM1
HERNANDEZ PEREZ NORMA
ANGELICA
500-05-2024-26204
dated December 17,
2024
Central Administration of
Strategic Auditing
January 2, 2025
January 3, 2025
20
KTO190718ES1
KRESPI TOOLZ, S.A. DE C.V.
500-04-00-00-00-
2025-3858 dated
January 20, 2025
Central Administration of
Verification and
Evaluation of
Federal Entities
in Matters of
Fiscal Coordination
January 24, 2025
January 27, 2025
21
OCO070720UY7
OFR CONSULTORES, S.A.
DE C.V.
500-36-04-02-02-
2025-691 dated
January 15, 2025
Decentralized Administration of
Fiscal Auditing of
Mexico "2"
January 21, 2025
January 22, 2025
22
PCJ160805EB5
PRODUCTOS COMERCIALES
JUPITER, S.A. DE C.V.
500-05-2024-26201
dated December 17,
2024
Central Administration of
Strategic Auditing
January 2, 2025
January 3, 2025
23
PSC151205US3
PAPER SCREEN, S.A. DE
C.V.
500-05-2024-26200
dated December 16,
2024
Central Administration of
Strategic Auditing
December 18,
2024
December 19,
2024
24
RARV760210A57
RAMIREZ RAMIREZ
VERONICA
500-05-2024-26202
dated December 17,
2024
Central Administration of
Strategic Auditing
January 2, 2025
January 3, 2025
25
SAAG731025G58
SANCHEZ ALVARADO MARIA
GUADALUPE
500-42-00-05-02-
2025-01269 dated
January 13,
2025
Decentralized Administration of
Fiscal Auditing of
Nuevo León "2"
January 17, 2025
January 20, 2025
26
SAH140327HLA
SOURCES & HUMAN
RESOURCES, S. DE R.L. DE
C.V.
500-05-2024-26205
dated December 17,
2024
Central Administration of
Strategic Auditing
January 2, 2025
January 3, 2025
27
SIP170130L64
SERVICIOS INTEGRALES Y
PROFESIONALES LEMON
TIME, S.A. DE C.V.
500-47-00-02-00-
2024-5811 dated
December 11,
2024
Decentralized Administration of
Fiscal Auditing of
Querétaro "1"
December 12, 2024
January 9, 2025
28
VEBC890726SK5
VERA BARROSO JOSE
CARMEN
500-05-2024-26213
dated December 17,
2024
Central Administration of
Strategic Auditing
January 2, 2025
January 3, 2025
29
XPR1512049FA
XIE PRODUCCIONES, S.A.
DE C.V.
500-05-2024-26196
dated December 17,
2024
Central Administration of
Strategic Auditing
December 18,
2024
December 19,
2024
Section E.- Additional data of the taxpayers.
Taxpayer ID (R.F.C.)
Name, trade name, or corporate name of the
Taxpayer
Tax Address
Predominant Activity
Reason for the Procedure
1
ACA140130TH4
AIR CAP, S.A. DE C.V.
Benito Juarez, Mexico City
Other services related to air transport
Absence of Assets, Absence of Staff, Lack of
Material Capacity
2
ACT190802S67
ACHTECK, S.A. DE C.V.
Cuauhtémoc, Mexico City
Other wholesale trade intermediaries
Absence of Assets, Absence of Staff, Lack of
Material Capacity
3
APR180704I79
ADMI PREES, S. DE R.L. DE C.V.
Tijuana, Baja California
Business administration services
Absence of Assets, Absence of Staff, Lack of
Material Capacity
4
APT050613TQ6
ADMINISTRACION DE PROCESOS DE
TRANSFORMACION, S.C.
Cuauhtémoc, Mexico City
Shares and professional organizations
Absence of Assets, Absence of Staff, Lack
of Infrastructure, Lack of Material Capacity
5
BGS1007028L6
BEST GLOBAL SOLUCIONES SEGURIDAD
PRIVADA, S.A.
Monterrey, Nuevo León
Security services
Absence of Assets, Lack of Infrastructure, Lack of
Material Capacity
6
CAC1602116UA
COMERCIAL ABASTECEDORA EL CONDADO,
S.A. DE C.V.
Coyoacán, Mexico City
Retail trade in grocery stores,
grocery stores and miscellaneous, wholesale trade of
other raw materials for other industries
Absence of Assets, Absence of Staff, Lack
of Infrastructure, Lack of Material Capacity
7
CCO160421MH8
CONTRUCTORA 108 C, S.A. DE C.V.
Miguel Hidalgo, Mexico City
Construction of single-family housing
Absence of Assets, Absence of Staff, Lack of
Material Capacity
8
CLG1806182B9
COMERCIALIZADORA L Y G DE PRESTIGIO,
S.A. DE C.V.
Campeche, Campeche
Wholesale trade of other construction materials,
except wood
Absence of Assets, Absence of Staff, Lack
of Infrastructure, Lack of Material Capacity
9
CNU190228AE5
CONSTRUCTORA NUTA, S.A. DE C.V.
Monterrey, Nuevo León
Other finishing work in buildings
Absence of Assets, Absence of Staff, Lack of
Material Capacity
10
CTO180315JR7
COMERCIALIZADORA TELOS DE OCCIDENTE,
S.A. DE C.V.
Guadalajara, Jalisco
Wholesale trade of jewelry articles and other
wearable accessories
Absence of Assets, Absence of Staff, Lack of
Material Capacity
11
DEX2104202K6
DUSO EXPER, S.A. DE C.V.
Cuauhtémoc, Mexico City
Other wholesale trade intermediaries.
Absence of Assets, Absence of Staff, Lack
of Infrastructure, Lack of Material Capacity
12
DFP150922CW2
DISTRIBUCION FARMACEUTICA PENINSULAR,
S. DE R.L. DE C.V.
Mérida, Yucatán
Wholesale trade of pharmaceutical products
Absence of Assets, Absence of Staff, Lack of
Infrastructure, Lack of Material Capacity
13
EHO141024FEA
EVENTI HR ORGANIZACION Y LOGISTICA, S.A.
DE C.V.
Tlalnepantla de Baz, State of
Mexico
Management consulting services
Absence of Assets, Absence of Staff, Lack of
Material Capacity
14
EUM180510PG2
EDIFICACIONES Y URBANIZACIONES MATEZIG,
S.A. DE C.V.
Miguel Hidalgo, Mexico City.
other civil engineering constructions or heavy work
Absence of Assets, Absence of Staff, Lack
of Infrastructure, Lack of Material Capacity
15
FDI130104AJ4
FREDCO DI, S.A. DE C.V.
Xalapa, Veracruz de Ignacio
de la Llave
Intermediary technology platform services, on
which goods are alienated and services are provided
through the internet, computer applications and similar
Absence of Assets, Absence of Staff, Lack of
Material Capacity
16
GAFR850703TM5
GARCIA FLORES RODOLFO EDUARDO
Ecatepec de Morelos, State
of Mexico
Other wholesale trade intermediaries
Absence of Assets, Absence of Staff, Lack of
Material Capacity
17
GCS120705A84
GRUPO CONSTRUCTOR SONSIO, S.A. DE C.V.
Coyoacán, Mexico City
Construction of commercial, institutional
and service properties
Absence of Assets, Absence of Staff, Lack of
Material Capacity
18
GLE200825152
GLOBAL LED ENERGY SYSTEMS, S. DE R.L. DE
C.V.
Querétaro, Querétaro
Wholesale trade of electrical equipment and material;
electrical installations in constructions
Absence of Assets, Absence of Staff, Lack
of Infrastructure
19
HEPN910822DM1
HERNANDEZ PEREZ NORMA ANGELICA
Tlalpan, Mexico City
Repair and maintenance of machinery and equipment
industrial
Absence of Assets, Absence of Staff, Lack of
Material Capacity
20
KTO190718ES1
KRESPI TOOLZ, S.A. DE C.V.
León, Guanajuato.
Repair and maintenance of machinery and equipment
industrial
Absence of Assets, Lack of Infrastructure, Lack of
Material Capacity
21
OCO070720UY7
OFR CONSULTORES, S.A. DE C.V.
Guadalajara, Jalisco
Electronic information processing, web page hosting, and other related services
Absence of Assets, Absence of Staff, Lack
of Infrastructure, Lack of Material Capacity
22
PCJ160805EB5
PRODUCTOS COMERCIALES JUPITER, S.A. DE
C.V.
Benito Juárez, Mexico City
Other wholesale trade intermediaries
Absence of Assets, Absence of Staff, Lack of
Material Capacity
23
PSC151205US3
PAPER SCREEN, S.A. DE C.V.
Cuauhtémoc, Mexico City
Other wholesale trade intermediaries
Absence of Assets, Absence of Staff, Lack of
Material Capacity
24
RARV760210A57
RAMIREZ RAMIREZ VERONICA
Ecatepec de Morelos, State
of Mexico
Repair and maintenance of machinery and equipment
industrial
Absence of Assets, Absence of Staff, Lack of
Material Capacity
25
SAAG731025G58
SANCHEZ ALVARADO MARIA GUADALUPE
San Nicolás de los Garza,
Nuevo León
Other business support services
Absence of Assets, Lack of Infrastructure, Lack of
Material Capacity
26
SAH140327HLA
SOURCES & HUMAN RESOURCES, S. DE R.L.
DE C.V.
Naucalpan de Juárez, State
of Mexico
Management consulting services
Absence of Assets, Absence of Staff, Lack of
Material Capacity
27
SIP170130L64
SERVICIOS INTEGRALES Y PROFESIONALES
LEMON TIME, S.A. DE C.V.
Iztacalco, Mexico City
Construction of industrial buildings and plants
Absence of Assets, Absence of Staff, Lack
of Infrastructure
28
VEBC890726SK5
VERA BARROSO JOSE CARMEN
Tlalpan, Mexico City
Repair and maintenance of machinery and equipment
industrial
Absence of Assets, Absence of Staff, Lack of
Material Capacity
29
XPR1512049FA
XIE PRODUCCIONES, S.A. DE C.V.
Cuauhtémoc, Mexico City
Other recreational services provided by the
private sector
Absence of Assets, Absence of Staff, Lack of
Material Capacity
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