Regulatory Alerts2025-10-03 | DOF 5769105Added
Official Letter 500-05-2025-20224 Communicating the Final Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Fiscalization Administration of the SAT publishes the final global list of taxpayers whose tax invoices are deemed to have no fiscal effect because they issued them without the necessary assets, personnel, infrastructure, or material capacity. This action follows the expiration of the 15-day period for these taxpayers to rebut the presumption of fictitious operations and the subsequent 30-day waiting period after the notification of definitive resolutions. The publication serves to inform the public and tax authorities that the invoices issued by the listed entities are invalid for tax purposes.
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DOF: 03/10/2025
OFFICIAL LETTER 500-05-2025-20224 communicating the final 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: 500-05-2025-20224
Subject:
Communicating the final 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 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 with 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 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 expediting the Internal Regulations of the National Customs Agency of Mexico, 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 the aforementioned 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 with 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 period of fifteen business days counted from the last of the aforementioned notifications, to make the declarations and provide the evidence they considered pertinent to refute the facts known through the cited letters, warned that if, after the granted period had elapsed, 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, the authorities would proceed, in terms of the fourth paragraph of Article 69-B of the Federal Tax Code, first to notify them of the definitive individual resolution, as well as to publish their names, denominations, or trade names in the list of taxpayers who did not refute the facts 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 period indicated in the previous paragraph has elapsed, and in view of the fact that those taxpayers during the period 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 aimed at refuting the facts known through the cited individual letters, the warning was enforced, 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 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 cited 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 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, in order to consider, 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 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, August 19, 2025.- Central Administrator of Strategic Fiscalization,
L.C. Rubén Martín López Rodríguez .- Rubric.
Annex 1 of official letter number 500-05-2025-20224 dated August 19, 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 with 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 | ||||
|---|---|---|---|---|---|---|---|---|
| Tax Authority Stages | Personal Notification | Tax Box Notification | ||||||
| Date of posting on Tax Authority Stages | Date on which notification took effect | Date of notification | Date on which notification took effect | Date of notification | ||||
| 1 | AAMR880312AV1 | AYALA MARTINEZ RAYMUNDO | 500-27-00-08-02-2024-08365 dated September 19, 2024 | Disaggregated Administration of Fiscal Audit of Guerrero "1" | 05 of November 2024 | 22 of November 2024 | ||
| 2 | AELH7104035F7 | ALEJANDRO LOPEZ HERLINDA | 500-05-2025-5810 dated February 04, 2025 | Central Administration of Strategic Fiscalization | 10 of February 2025 | 11 of February 2025 | ||
| 3 | AUCL980826SD4 | AZUCENO DE LA CALLEJA LUIS DAVID | 500-05-2024-18735 dated October 30, 2024 | Central Administration of Strategic Fiscalization | 05 of November 2024 | 06 of November 2024 | ||
| 4 | BOLA801212N69 | BOBADILLA LUNA ARMANDO | 500-46-00-05-02-2025-4531 dated January 22, 2025 | Disaggregated Administration of Fiscal Audit of Puebla "2" | 28 of January 2025 | 29 of January 2025 | ||
| 5 | CCO1907118W3 | CABEJ CONSTRUCCIONES, S.A DE C.V. | 500-05-2025-5798 dated January 31, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 6 | CFR171005A4A | COMERCIAL FERRETERA REALSA, S.A. DE C.V. | 500-05-2025-5806 dated February 04, 2025 | Central Administration of Strategic Fiscalization | 10 of February 2025 | 11 of February 2025 | ||
| 7 | CNC2007161Q0 | CONSTRUCTORES NACIONALES CERFARELI, S.A. DE C.V. | 500-05-2025-5756 dated January 30, 2025 | Central Administration of Strategic Fiscalization | 06 of February 2025 | 07 of February 2025 | ||
| 8 | CTS140929175 | COMER 360, S.A. DE C.V. | 500-39-00-02-02-2025-0654 dated February 25, 2025 | Disaggregated Administration of Fiscal Audit of Morelos "1" | 03 of March 2025 | 04 of March 2025 | ||
| 9 | CUJL9201312C1 | DE LA CRUZ JIMENEZ LUIS MIGUEL | 500-05-2024-25953 dated December 03, 2024 | Central Administration of Strategic Fiscalization | 04 of December 2024 | 20 of December 2024 | ||
| 10 | CZP190423RK8 | CONSTRUCTORA ZYMVVALL PROYECTOS ARQUITECTONICOS DE MÉXICO, S.A. DE C.V. | 500-05-2025-5805 dated February 04, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 11 | DMC190503IS9 | DAGAMA MATERIALES Y CONSTRUCCIONES ESPECIALIZADAS, S.A DE C.V. | 500-05-2025-5797 dated January 31, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 12 | EAG160412J75 | EKOCONSTRUCCIONES DE AGUASCALIENTES, S.A. DE C.V. | 500-08-00-04-02-2025-3916 dated February 24, 2025 | Disaggregated Administration of Fiscal Audit of Aguascalientes "1" | 28 of February 2025 | 03 of March 2025 | ||
| 13 | EHC210312HZ8 | EDIFICA HOME COMPAÑIA CONSTRUCTORA, S.A. DE C.V. | 500-05-2025-5799 dated February 04, 2025 | Central Administration of Strategic Fiscalization | 10 of February 2025 | 11 of February 2025 | ||
| 14 | FLO1302071P6 | FLOCANI, S.A. DE C.V. | 500-05-2025-5629 dated January 13, 2025 | Central Administration of Strategic Fiscalization | 13 of January 2025 | 29 of January 2025 | ||
| 15 | GASM750720HI2 | GARCIA SERRANO MARICELA | 500-27-00-08-02-2024-08485 dated November 22, 2024 | Disaggregated Administration of Fiscal Audit of Guerrero "1" | 04 of December 2024 | 20 of December 2024 | ||
| 16 | GGR210908CA1 | GRUPO GROTTOLE, S.A. DE C.V. | 500-39-00-02-02-2025-0652 dated February 26, 2025 | Disaggregated Administration of Fiscal Audit of Morelos "1" | 04 of March 2025 | 05 of March 2025 | ||
| 17 | GOBF770501M70 | GONZALEZ BOBADILLA JOSE FELIPE | 500-05-2024-18725 dated October 18, 2024 | Central Administration of Strategic Fiscalization | 24 of October 2024 | 25 of October 2024 | ||
| 18 | GOGA771110RN5 | GONZAGA RODRIGUEZ GONZALEZ ANA ELENA | 500-05-2024-18729 dated October 24, 2024 | Central Administration of Strategic Fiscalization | 30 of October 2024 | 31 of October 2024 | ||
| 19 | GORA950507ER6 | GONZALEZ RIVERA ALVARO IVAN | 500-05-2024-18756 dated October 30, 2024 | Central Administration of Strategic Fiscalization | 05 of November 2024 | 06 of November 2024 | ||
| 20 | GUFI851011747 | GUERRERO FENTANES IVAN KARLO | 500-05-2024-18779 dated October 30, 2024 | Central Administration of Strategic Fiscalization | 05 of November 2024 | 06 of November 2024 | ||
| 21 | HEGS861008SF2 | HERNANDEZ GARRIDO SAMUEL ISAAC | 500-05-2025-5755 dated January 30, 2025 | Central Administration of Strategic Fiscalization | 06 of February 2025 | 07 of February 2025 | ||
| 22 | HETA750207IR6 | HERRERA TORRES ALBERTO CARLOS | 500-23-00-06-01-2025-03587 dated March 19, 2025 | Disaggregated Administration of Fiscal Audit of Durango "1" | 20 of March 2025 | 21 of March 2025 | ||
| 23 | ICO180604US9 | INTELIGENCIA CREATIVA EN OBRAS Y PROYECTOS ARQUITECTONICOS ELEOKSEN, S.A. DE C.V. | 500-05-2025-5803 dated January 31, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 24 | IEML8106215V4 | IRENE MOGUEL LUIS | 500-05-2025-5752 dated January 31, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 25 | ISG170426MZ4 | INTEGRA DOS EN SERVICIOS GENERALES RGM, S.A. DE C.V. | 500-08-00-03-03-2025-795 dated January 23, 2025 | Disaggregated Administration of Fiscal Audit of Aguascalientes "1" | 29 of January 2025 | 30 of January 2025 | ||
| 26 | JAMB950908KJA | JACOBO MENDEZ BRENDA | 500-05-2024-18731 dated October 30, 2024 | Central Administration of Strategic Fiscalization | 05 of November 2024 | 06 of November 2024 | ||
| 27 | JIPL8811147Q6 | JIMENEZ PEREZ LEONEL GUADALUPE | 500-61-00-05-00-2024-17997 dated December 17, 2024 | Disaggregated Administration of Fiscal Audit of Tamaulipas "4" | 02 of January 2025 | 03 of January 2025 | ||
| 28 | LAPD920805277 | LAMARQUE PICOS DALIA PILAR | 500-05-2025-5809 dated February 04, 2025 | Central Administration of Strategic Fiscalization | 10 of February 2025 | 11 of February 2025 | ||
| 29 | MAGA7903168Q4 | MARTINEZ GALICIA AGUSTIN | 500-05-2025-5751 dated January 30, 2025 | Central Administration of Strategic Fiscalization | 06 of February 2025 | 07 of February 2025 | ||
| 30 | MAL220406AV2 | MALZEMINERI, S.A. DE C.V. | 500-46-00-04-02-2025-5408 dated February 13, 2025 | Disaggregated Administration of Fiscal Audit of Puebla "2" | 13 of February 2025 | 03 of March 2025 | ||
| 31 | MAVJ811104NC5 | MARTINEZ VELAZQUEZ JUANA | 500-39-00-02-02-2025-0655 dated February 25, 2025 | Disaggregated Administration of Fiscal Audit of Morelos "1" | 03 of March 2025 | 04 of March 2025 | ||
| 32 | MCE1710134D0 | MATERIALES PARA LA CONSTRUCCION EDIMEX, S.A. DE C.V. | 500-05-2025-5804 dated February 05, 2025 | Central Administration of Strategic Fiscalization | 10 of February 2025 | 11 of February 2025 | ||
| 33 | MCS2002247R9 | MATERIALES Y CONSTRUMAQUINARIA DEL SURESTE, S.A. DE C.V. | 500-05-2025-5807 dated February 04, 2025 | Central Administration of Strategic Fiscalization | 10 of February 2025 | 11 of February 2025 | ||
| 34 | MORF790812PQ3 | MORALES ROMERO FORTINO | 500-05-2025-5800 dated January 31, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 35 | MPK190219IS8 | MADISON PK, S.A. DE C.V. | 500-74-03-02-02-2024-10965 dated November 19, 2024 | Disaggregated Administration of Fiscal Audit of Federal District "4" | 25 of November 2024 | 26 of November 2024 | ||
| 36 | NEN180928GN4 | NEXCO ENERGY, S.A. DE C.V. | 500-05-2024-25899 dated November 29, 2024 | Central Administration of Strategic Fiscalization | 05 of December 2024 | 06 of December 2024 | ||
| 37 | PEGF750320935 | PEREZ GARCIA FLOR DE LIZ | 500-05-2024-25960 dated December 05, 2024 | Central Administration of Strategic Fiscalization | 11 of December 2024 | 12 of December 2024 | ||
| 38 | PEGF800627B28 | PEREZ GONZALEZ FABIOLA | 500-05-2024-18730 dated October 24, 2024 | Central Administration of Strategic Fiscalization | 30 of October 2024 | 31 of October 2024 | ||
| 39 | PEO180302ES1 | PROYECTOS Y ELABORACION DE OBRA MARACAIBO, S.A. DE C.V. | 500-05-2025-5802 dated February 07, 2025 | Central Administration of Strategic Fiscalization | 07 of February 2025 | 10 of February 2025 | ||
| 40 | RGA180523CK4 | RH GALDRE, S.A. DE C.V. | 500-05-2025-5748 dated January 30, 2025 | Central Administration of Strategic Fiscalization | 06 of February 2025 | 07 of February 2025 | ||
| 41 | RUFE840308A66 | RUIZ FLORES ELIAHB DAVID | 500-05-2025-5750 dated January 30, 2025 | Central Administration of Strategic Fiscalization | 06 of February 2025 | 07 of February 2025 | ||
| 42 | SAF210219KV6 | SAFTLA, S.A. DE C.V. | 500-46-00-04-02-2025-5371 dated February 13, 2025 | Disaggregated Administration of Fiscal Audit of Puebla "2" | 13 of February 2025 | 03 of March 2025 | ||
| 43 | SBS190712KT0 | COOPERATIVA SOLVENTADORA DE BIENES Y SERVICIOS EMPRESARIALES ROCARA, S.C. DE P. DE R.L. DE C.V. | 500-46-00-04-02-2025-6755 dated March 21, 2025 | Disaggregated Administration of Fiscal Audit of Puebla "2" | 27 of March 2025 | 28 of March 2025 | ||
| 44 | SSB190723DA1 | SIRIUS COOPERATIVA SUMINISTRADORA DE BIENES Y SERVICIOS, S.C. DE P. DE R.L. DE C.V. | 500-46-00-04-02-2025-6756 dated March 21, 2025 | Disaggregated Administration of Fiscal Audit of Puebla "2" | 27 of March 2025 | 28 of March 2025 |
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 notification took effect |
|---|---|---|---|---|---|
| 1 | AAMR880312AV1 | AYALA MARTINEZ RAYMUNDO | 500-05-2024-26177 dated December 13, 2024 | Central Administration of Strategic Fiscalization | 13 of December 2024 |
| 2 | AELH7104035F7 | ALEJANDRO LOPEZ HERLINDA | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 3 | AUCL980826SD4 | AZUCENO DE LA CALLEJA LUIS DAVID | 500-05-2024-25842 dated November 11, 2024 | Central Administration of Strategic Fiscalization | 11 of November 2024 |
| 4 | BOLA801212N69 | BOBADILLA LUNA ARMANDO | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 5 | CCO1907118W3 | CABEJ CONSTRUCCIONES, S.A DE C.V. | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 6 | CFR171005A4A | COMERCIAL FERRETERA REALSA, S.A. DE C.V. | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 7 | CNC2007161Q0 | CONSTRUCTORES NACIONALES CERFARELI, S.A. DE C.V. | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 8 | CTS140929175 | COMER 360, S.A. DE C.V. | 500-05-2025-6121 dated March 12, 2025 | Central Administration of Strategic Fiscalization | 12 of March 2025 |
| 9 | CUJL9201312C1 | DE LA CRUZ JIMENEZ LUIS MIGUEL | 500-05-2025-5663 dated January 13, 2025 | Central Administration of Strategic Fiscalization | 13 of January 2025 |
| 10 | CZP190423RK8 | CONSTRUCTORA ZYMVVALL PROYECTOS ARQUITECTONICOS DE MÉXICO, S.A. DE C.V. | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 11 | DMC190503IS9 | DAGAMA MATERIALES Y CONSTRUCCIONES ESPECIALIZADAS, S.A DE C.V. | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
| 12 | EAG160412J75 | EKOCONSTRUCCIONES DE AGUASCALIENTES, S.A. DE C.V. | 500-05-2025-6121 dated March 12, 2025 | Central Administration of Strategic Fiscalization | 12 of March 2025 |
| 13 | EHC210312HZ8 | EDIFICA HOME COMPAÑIA CONSTRUCTORA, S.A. DE C.V. | 500-05-2025-5882 dated February 12, 2025 | Central Administration of Strategic Fiscalization | 12 of February 2025 |
EDIFICA HOME COMPAÑIA CONSTRUCTORA, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
14
FLO1302071P6
FLOCANI, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
15
GASM750720HI2
GARCIA SERRANO MARICELA
500-05-2025-5663 of
January 13, 2025
Central Administration
of Strategic
Audit
January 13, 2025
January 14, 2025
16
GGR210908CA1
GRUPO GROTTOLE, S.A. DE
C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration
of Strategic
Audit
March 12, 2025
March 13, 2025
17
GOBF770501M70
GONZALEZ BOBADILLA JOSE
FELIPE
500-05-2024-25842
of November 11, 2024
Central Administration
of Strategic
Audit
November 11, 2024
November 12, 2024
18
GOGA771110RN5
GONZAGA RODRIGUEZ
GONZALEZ ANA ELENA
500-05-2024-25842
of November 11, 2024
Central Administration
of Strategic
Audit
November 11, 2024
November 12, 2024
19
GORA950507ER6
GONZALEZ RIVERA ALVARO
IVAN
500-05-2024-25842
of November 11, 2024
Central Administration
of Strategic
Audit
November 11, 2024
November 12, 2024
20
GUFI851011747
GUERRERO FENTANES
IVAN
KARLO
500-05-2024-25842
of November 11, 2024
Central Administration
of Strategic
Audit
November 11, 2024
November 12, 2024
21
HEGS861008SF2
HERNANDEZ GARRIDO
SAMUEL ISAAC
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
22
HETA750207IR6
HERRERA TORRES ALBERTO
CARLOS
500-05-2025-10972
of April 01, 2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
23
ICO180604US9
INTELIGENCIA CREATIVA EN
OBRAS Y PROYECTOS
ARQUITECTONICOS
ELEOKSEN, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
24
IEML8106215V4
IRENE MOGUEL LUIS
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
25
ISG170426MZ4
INTEGRADOS EN SERVICIOS
GENERALES RGM, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
26
JAMB950908KJA
JACOBO MENDEZ BRENDA
500-05-2024-25842
of November 11, 2024
Central Administration
of Strategic
Audit
November 11, 2024
November 12, 2024
27
JIPL8811147Q6
JIMENEZ PEREZ LEONEL
GUADALUPE
500-05-2025-5663 of
January 13, 2025
Central Administration
of Strategic
Audit
January 13, 2025
January 14, 2025
28
LAPD920805277
LAMARQUE PICOS DALIA
PILAR
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
29
MAGA7903168Q4
MARTINEZ GALICIA AGUSTIN
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
30
MAL220406AV2
MALZEMINERI, S.A. DE C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration
of Strategic
Audit
March 12, 2025
March 13, 2025
31
MAVJ811104NC5
MARTINEZ VELAZQUEZ JUANA
500-05-2025-6121 of
March 12, 2025
Central Administration
of Strategic
Audit
March 12, 2025
March 13, 2025
32
MCE1710134D0
MATERIALES PARA LA
CONSTRUCCION EDIMEX,
S.A.
DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
33
MCS2002247R9
MATERIALES Y
CONSTRUMAQUINARIA DEL
SURESTE, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
34
MORF790812PQ3
MORALES ROMERO FORTINO
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
35
MPK190219IS8
MADISON PK, S.A. DE C.V.
500-05-2024-26177
of December 13, 2024
Central Administration
of Strategic
Audit
December 13, 2024
December 16, 2024
36
NEN180928GN4
NEXCO ENERGY, S.A. DE C.V.
500-05-2024-26177
of December 13, 2024
Central Administration
of Strategic
Audit
December 13, 2024
December 16, 2024
37
PEGF750320935
PEREZ GARCIA FLOR DE LIZ
500-05-2024-26177
of December 13, 2024
Central Administration
of Strategic
Audit
December 13, 2024
December 16, 2024
38
PEGF800627B28
PEREZ GONZALEZ FABIOLA
500-05-2024-25842
of November 11, 2024
Central Administration
of Strategic
Audit
November 11, 2024
November 12, 2024
39
PEO180302ES1
PROYECTOS Y ELABORACION
DE OBRA MARACAIBO, S.A. DE
C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
40
RGA180523CK4
RH GALDRE, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
41
RUFE840308A66
RUIZ FLORES ELIAHB DAVID
500-05-2025-5882 of
February 12, 2025
Central Administration
of Strategic
Audit
February 12, 2025
February 13, 2025
42
SAF210219KV6
SAFTLA, S.A. DE C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration
of Strategic
Audit
March 12, 2025
March 13, 2025
43
SBS190712KT0
COOPERATIVA
SOLVENTADORA DE BIENES Y
SERVICIOS EMPRESARIALES
ROCARA, S.C. DE P. DE R.L. DE
C.V.
500-05-2025-10972
of April 01, 2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
44
SSB190723DA1
SIRIUS COOPERATIVA
SUMINISTRADORA DE BIENES
Y SERVICIOS, S.C. DE P. DE
R.L. DE C.V.
500-05-2025-10972
of April 01, 2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
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
1
AAMR880312AV1
AYALA MARTINEZ
RAYMUNDO
500-05-2024-26177 of
December 13, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
2
AELH7104035F7
ALEJANDRO LOPEZ
HERLINDA
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
3
AUCL980826SD4
AZUCENO DE LA
CALLEJA LUIS DAVID
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
4
BOLA801212N69
BOBADILLA LUNA
ARMANDO
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
5
CCO1907118W3
CABEJ
CONSTRUCCIONES,
S.A
DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
6
CFR171005A4A
COMERCIAL
FERRETERA REALSA,
S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
7
CNC2007161Q0
CONSTRUCTORES
NACIONALES
CERFARELI,
S.A. DE
C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
8
CTS140929175
COMER 360,
S.A. DE
C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
9
CUJL9201312C1
DE LA CRUZ JIMENEZ
LUIS MIGUEL
500-05-2025-5663 of
January 13, 2025
Central Administration of
Strategic Audit
February 14, 2025
February 17, 2025
10
CZP190423RK8
CONSTRUCTORA
ZYMVVALL
PROYECTOS
ARQUITECTONICOS DE
MÉXICO, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
11
DMC190503IS9
DAGAMA MATERIALES
Y CONSTRUCCIONES
ESPECIALIZADAS,
S.A
DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
12
EAG160412J75
EKOCONSTRUCCIONES
DE AGUASCALIENTES,
S.A. DE C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
13
EHC210312HZ8
EDIFICA HOME
COMPAÑIA
CONSTRUCTORA,
S.A.
DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
14
FLO1302071P6
FLOCANI, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
15
GASM750720HI2
GARCIA SERRANO
MARICELA
500-05-2025-5663 of
January 13, 2025
Central Administration of
Strategic Audit
February 14, 2025
February 17, 2025
16
GGR210908CA1
GRUPO GROTTOLE,
S.A. DE C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
17
GOBF770501M70
GONZALEZ BOBADILLA
JOSE FELIPE
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
18
GOGA771110RN5
GONZAGA RODRIGUEZ
GONZALEZ ANA ELENA
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
19
GORA950507ER6
GONZALEZ RIVERA
ALVARO IVAN
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
20
GUFI851011747
GUERRERO FENTANES
IVAN KARLO
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
21
HEGS861008SF2
HERNANDEZ GARRIDO
SAMUEL ISAAC
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
22
HETA750207IR6
HERRERA TORRES
ALBERTO CARLOS
500-05-2025-10972 of
April 01, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
23
ICO180604US9
INTELIGENCIA
CREATIVA EN OBRAS
Y
PROYECTOS
ARQUITECTONICOS
ELEOKSEN,
S.A. DE
C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
24
IEML8106215V4
IRENE MOGUEL LUIS
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
25
ISG170426MZ4
INTEGRADOS EN
SERVICIOS
GENERALES RGM,
S.A.
DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
26
JAMB950908KJA
JACOBO MENDEZ
BRENDA
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
27
JIPL8811147Q6
JIMENEZ PEREZ
LEONEL GUADALUPE
500-05-2025-5663 of
January 13, 2025
Central Administration of
Strategic Audit
February 14, 2025
February 17, 2025
28
LAPD920805277
LAMARQUE PICOS
DALIA PILAR
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
29
MAGA7903168Q4
MARTINEZ GALICIA
AGUSTIN
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
30
MAL220406AV2
MALZEMINERI,
S.A. DE
C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
31
MAVJ811104NC5
MARTINEZ VELAZQUEZ
JUANA
500-05-2025-6121 of
March 12, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
32
MCE1710134D0
MATERIALES PARA
LA
CONSTRUCCION
EDIMEX, S.A. DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
33
MCS2002247R9
MATERIALES Y
CONSTRUMAQUINARIA
DEL SURESTE, S.A. DE
C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
34
MORF790812PQ3
MORALES ROMERO
FORTINO
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
35
MPK190219IS8
MADISON PK, S.A. DE
C.V.
500-05-2024-26177 of
December 13, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
36
NEN180928GN4
NEXCO ENERGY,
S.A.
DE C.V.
500-05-2024-26177 of
December 13, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
37
PEGF750320935
PEREZ GARCIA FLOR
DE LIZ
500-05-2024-26177 of
December 13, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
38
PEGF800627B28
PEREZ GONZALEZ
FABIOLA
500-05-2024-25842 of
November 11, 2024
Central Administration of
Strategic Audit
January 24, 2025
January 27, 2025
39
PEO180302ES1
PROYECTOS Y
ELABORACION DE
OBRA MARACAIBO,
S.A.
DE C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
40
RGA180523CK4
RH GALDRE,
S.A. DE
C.V.
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
41
RUFE840308A66
RUIZ FLORES ELIAHB
DAVID
500-05-2025-5882 of
February 12, 2025
Central Administration of
Strategic Audit
April 04, 2025
April 07, 2025
42
SAF210219KV6
SAFTLA, S.A. DE C.V.
500-05-2025-6121 of
March 12, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
43
SBS190712KT0
COOPERATIVA
SOLVENTADORA DE
BIENES Y SERVICIOS
EMPRESARIALES
ROCARA, S.C. DE P.
DE
R.L. DE C.V.
500-05-2025-10972 of
April 01, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
44
SSB190723DA1
SIRIUS COOPERATIVA
SUMINISTRADORA DE
BIENES Y SERVICIOS,
S.C. DE P. DE R.L . DE
C.V.
500-05-2025-10972 of
April 01, 2025
Central Administration of
Strategic Audit
April 25, 2025
April 28, 2025
Section D.- Notification of the FINAL RESOLUTION letter pursuant to 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 final
resolution
Issuing authority
of the
final
resolution
Means of notification to the taxpayer
Authority's bulletin boards
Personal notification
Notification via Tax
Mailbox
Date of
posting on the
bulletin boards 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
1
AAMR880312AV1
AYALA MARTINEZ
RAYMUNDO
500-27-00-08-
02-2025-00874
of March 13, 2025
Decentralized Administration
of Fiscal Audit
of Guerrero "1"
April 08, 2025
April 28, 2025
2
AELH7104035F7
ALEJANDRO LOPEZ
HERLINDA
500-05-2025-
17194 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
3
AUCL980826SD4
AZUCENO DE LA
CALLEJA LUIS DAVID
500-05-2025-
10752 of
March 26,
2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
4
BOLA801212N69
BOBADILLA LUNA
ARMANDO
500-46-00-04-
02-2025-11334
of May 30, 2025
Decentralized Administration
of Fiscal Audit
of Puebla "2"
June 05, 2025
June 06, 2025
5
CCO1907118W3
CABEJ
CONSTRUCCIONES,
S.A
DE C.V.
500-05-2025-
17195 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
6
CFR171005A4A
COMERCIAL
FERRETERA REALSA,
S.A. DE C.V.
500-05-2025-
17196 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
7
CNC2007161Q0
CONSTRUCTORES
NACIONALES
CERFARELI, S.A. DE C.V.
500-05-2025-
17198 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
8
CTS140929175
COMER 360, S.A. DE C.V.
500-39-00-02-
02-2025-2141
of May 28, 2025
Decentralized Administration
of Fiscal Audit
of Morelos "1"
June 03, 2025
June 04, 2025
9
CUJL9201312C1
DE LA CRUZ JIMENEZ
LUIS MIGUEL
500-05-2025-
16876 of
May 08,
2025
Central Administration
of Strategic
Audit
May 08, 2025
May 26, 2025
10
CZP190423RK8
CONSTRUCTORA
ZYMVVALL PROYECTOS
ARQUITECTONICOS DE
MÉXICO, S.A. DE C.V.
500-05-2025-
17199 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
11
DMC190503IS9
DAGAMA MATERIALES Y
CONSTRUCCIONES
ESPECIALIZADAS,
S.A
DE C.V.
500-05-2025-
17200 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
12
EAG160412J75
EKOCONSTRUCCIONES
DE AGUASCALIENTES,
S.A. DE C.V.
500-08 -00-04-
02-2025-11163
of May 29, 2025
Decentralized Administration
of Fiscal Audit
of Aguascalientes
"1"
June 04, 2025
June 05, 2025
13
EHC210312HZ8
EDIFICA HOME
COMPAÑIA
CONSTRUCTORA,
S.A.
DE C.V.
500-05-2025-
17201 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
14
FLO1302071P6
FLOCANI, S.A. DE C.V.
500-05-2025-
17202 of
June 11,
2025
Central Administration
of Strategic
Audit
June 12, 2025
June 13, 2025
15
GASM750720HI2
GARCIA SERRANO
MARICELA
500-27-00-08-
02-2025-00914
of April 03, 2025
Decentralized Administration
of Fiscal Audit
of Guerrero "1"
April 23, 2025
May 13, 2025
16
GGR210908CA1
GRUPO GROTTOLE, S.A.
DE C.V.
500-39-00-02-
02-2025-2143
of May 28, 2025
Decentralized Administration
of Fiscal Audit
of Morelos "1"
June 03, 2025
June 04, 2025
17
GOBF770501M70
GONZALEZ BOBADILLA
JOSE FELIPE
500-05-2025-
10754 of
March 26,
2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
18
GOGA771110RN5
GONZAGA RODRIGUEZ
GONZALEZ ANA ELENA
500-05-2025-
10755 of
March 26,
2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
19
GORA950507ER6
GONZALEZ RIVERA
ALVARO IVAN
500-05-2025-
10756 of
March 26,
2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
20
GUFI851011747
GUERRERO FENTANES
IVAN KARLO
500-05-2025-
10757 of
March 26,
2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
21
HEGS861008SF2
HERNANDEZ GARRIDO
SAMUEL ISAAC
500-05-2025-
17203 of
June 12,
2025
Central Administration
of Strategic
Audit
June 18, 2025
June 19, 2025
22
HETA750207IR6
HERRERA TORRES
ALBERTO CARLOS
500-23-00-06-
01-2025-08721
of June 20, 2025
Decentralized Administration
of Fiscal Audit
of Durango "1"
June 20, 2025
June 23, 2025
23
ICO180604US9
INTELIGENCIA
CREATIVA EN OBRAS Y
PROYECTOS
ARQUITECTONICOS
ELEOKSEN, S.A. DE C.V.
500-05-2025-
17205 of
June 13,
2025
Central Administration
of Strategic
Audit
June 19, 2025
June 20, 2025
24
IEML8106215V4
IRENE MOGUEL LUIS
500-05-2025-
17204 of
June 13,
2025
Central Administration
of Strategic
Audit
June 19, 2025
June 20, 2025
25
ISG170426MZ4
INTEGRADOS EN
SERVICIOS GENERALES
RGM, S.A. DE C.V.
500-08-00-03-
03-2025-11225
of June 10, 2025
Decentralized Administration
of Fiscal Audit
of Aguascalientes
"1"
June 16, 2025
June 17, 2025
26
JAMB950908KJA
JACOBO MENDEZ
BRENDA
500-05-2025-
10758 of
March 26,
2025
Central Administration
of Strategic
Audit
April 01, 2025
April 02, 2025
27
JIPL8811147Q6
JIMENEZ PEREZ
LEONEL GUADALUPE
500-61-00-05-
00-2025-07847
of April 22, 2025
Decentralized Administration
of Fiscal Audit
of Tamaulipas "4"
April 15, 2025
April 16, 2025
28
LAPD920805277
LAMARQUE PICOS
DALIA PILAR
500-05-2025-
17209 of
June 13,
2025
Central Administration
of Strategic
Audit
June 19, 2025
June 20, 2025
29
MAGA7903168Q4
MARTINEZ GALICIA
AGUSTIN
500-05-2025-
17210 of
June 13,
2025
Central Administration
of Strategic
Audit
June 19, 2025
June 20, 2025
30
MAL220406AV2
MALZEMINERI, S.A. DE
C.V.
500-46-00-04-
02-2025-11779
of June 09, 2025
Decentralized Administration
of Fiscal Audit
of Puebla "2"
June 11, 2025
June 27, 2025
31
MAVJ811104NC5
MARTINEZ VELAZQUEZ
JUANA
500-39-00-02-
02-2025-2142
of May 28, 2025
Decentralized Administration
of Fiscal Audit
of Morelos "1"
June 03, 2025
June 04, 2025
32
MCE1710134D0
MATERIALS FOR
CONSTRUCTION
EDIMEX, S.A. DE C.V.
500-05-2025-
17211 of date
June 13
of
2025
Central Administration of
Strategic Auditing
June 19
of 2025
June 20
of 2025
33
MCS2002247R9
MATERIALS AND
CONSTRUCTIONMACHINERY
OF THE SOUTHEAST,
S.A. DE
C.V.
500-05-2025-
17212 of date
June 13
of
2025
Central Administration of
Strategic Auditing
June 19
of 2025
June 20
of 2025
34
MORF790812PQ3
MORALES ROMERO
FORTINO
500-05-2025-
17213 of date
June 13
of
2025
Central Administration of
Strategic Auditing
June 19
of 2025
June 20
of 2025
35
MPK190219IS8
MADISON PK,
S.A. DE
C.V.
500-74-03-02-
02-2024-5036
of date April 15
of 2025
Decentralized Administration
of Fiscal Auditing
of the Federal District
"4"
April 23
of 2025
April 24
of 2025
36
NEN180928GN4
NEXCO ENERGY,
S.A.
DE C.V.
500-05-2025-
10782 of date
April 02
of
2025
Central Administration of
Strategic Auditing
April 08
of 2025
April 09
of 2025
37
PEGF750320935
PEREZ GARCIA FLOR
DE LIZ
500-05-2025-
10893 of date
April 02
of
2025
Central Administration of
Strategic Auditing
April 08
of 2025
April 09
of 2025
38
PEGF800627B28
PEREZ GONZALEZ
FABIOLA
500-05-2025-
10760 of date
March 26
of
2025
Central Administration of
Strategic Auditing
April 01
of 2025
April 02
of 2025
39
PEO180302ES1
PROJECTS AND
ELABORATION OF
WORK
500-05-2025-
17207 of date
Central Administration of
June 19
of 2025
June 20
of 2025
MARACAIBO,
S.A. DE
C.V.
June 13
of
2025
Strategic Auditing
40
RGA180523CK4
RH GALDRE, S.A. DE
C.V.
500-05-2025-
17206 of date
June 13
of
2025
Central Administration of
Strategic Auditing
June 19
of 2025
June 20
of 2025
41
RUFE840308A66
RUIZ FLORES ELIAHB
DAVID
500-05-2025-
17208 of date
June 13
of
2025
Central Administration of
Strategic Auditing
June 19
of 2025
June 20
of 2025
42
SAF210219KV6
SAFTLA, S.A. DE C.V.
500-46-00-04-
02-2025-11577
of date June 05
of 2025
Decentralized Administration
of Fiscal Auditing
of Puebla "2"
June 11
of
2025
June 26
of 2025
43
SBS190712KT0
COOPERATIVE
SOLVENTADORA OF
GOODS AND SERVICES
BUSINESS
ROCARA, S.C. DE P.
OF
R.L. DE C.V.
500-46-00-04-
02-2025-12214
of date June 16
of 2025
Decentralized Administration
of Fiscal Auditing
of Puebla "2"
June 20
of 2025
June 23
of 2025
44
SSB190723DA1
SIRIUS COOPERATIVE
SUPPLIER OF
GOODS AND SERVICES,
S.C. DE P. OF R.L.
OF
C.V.
500-46-00-04-
02-2025-11578
of date June 05
of 2025
Decentralized Administration
of Fiscal Auditing
of Puebla "2"
June 11
of 2025
June 12
of 2025
Section E.- Additional data of the taxpayers.
TAX ID
Name, denomination
or
business name of the
Taxpayer
Fiscal Address
Predominant Activity
Reason for the Procedure
1
AAMR880312AV1
AYALA MARTINEZ
RAYMUNDO
TAXCO DE ALARCON,
GUERRERO
WHOLESALE TRADE OF
JEWELRY ITEMS AND OTHER
CLOTHING ACCESSORIES AND RETAIL
TRADE OF WATCHES, FINE JEWELRY
AND DECORATIVE ITEMS OF
PRECIOUS MATERIALS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
2
AELH7104035F7
ALEJANDRO LOPEZ
HERLINDA
FRONTERA, COAHUILA
OF ZARAGOZA
OTHER CIVIL ENGINEERING
CONSTRUCTIONS OR HEAVY WORK
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
3
AUCL980826SD4
AZUCENO DE LA CALLEJA
LUIS DAVID
TLALPAN, CITY OF
MEXICO
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
4
BOLA801212N69
BOBADILLA LUNA
ARMANDO
PUEBLA, HEROIC
PUEBLA DE ZARAGOZA
WHOLESALE TRADE OF FRUITS
AND FRESH VEGETABLES, RETAIL TRADE OF PARTS AND
USED SPARE PARTS FOR
AUTOMOBILES, PICKUPS AND
TRUCKS, RENTAL OF FURNISHED
HOUSING
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
5
CCO1907118W3
CABEJ
CONSTRUCTIONS, S.A
DE C.V.
OAXACA DE JUÁREZ,
OAXACA
RETAIL TRADE IN
SELF-SERVICE STORES OF
MATERIALS FOR
SELF-CONSTRUCTION
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
6
CFR171005A4A
COMMERCIAL HARDWARE
REALSA, S.A. DE C.V.
PUEBLA, PUEBLA
RETAIL TRADE OF
FURNITURE FOR THE HOME
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
7
CNC2007161Q0
CONSTRUCTORS
NATIONAL CERFARELI,
S.A. DE C.V.
SANTA CRUZ
XOXOCOTLÁN,
OAXACA
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL AND
SERVICE PROPERTIES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, , WITHOUT
MATERIAL CAPACITY
8
CTS140929175
COMER 360, S.A. DE C.V.
CUERNAVACA,
MORELOS
OTHER INTERMEDIARIES OF
WHOLESALE TRADE, OTHER
SUPPORT SERVICES FOR
BUSINESSES.
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
9
CUJL9201312C1
DE LA CRUZ JIMENEZ
LUIS
MIGUEL
VILLAHERMOSA,
TABASCO
SALARIED EMPLOYEE
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
10
CZP190423RK8
CONSTRUCTION COMPANY
ZYMVVALL PROJECTS
ARCHITECTURAL PROJECTS OF
MEXICO, S.A. DE C.V.
MUNICIPALITY OF SANTA
LUCIA DEL CAMINO,
OAXACA
OTHER CIVIL ENGINEERING
CONSTRUCTIONS OR HEAVY WORK
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
11
DMC190503IS9
DAGAMA MATERIALS AND
CONSTRUCTIONS
SPECIALIZED, S.A DE
C.V.
OAXACA DE JUÁREZ,
OAXACA
ARCHITECTURE SERVICES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
12
EAG160412J75
EKOCONSTRUCTIONS
OF AGUASCALIENTES,
S.A. DE C.V.
AGUASCALIENTES,
AGUASCALIENTES
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL AND
SERVICE PROPERTIES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE
13
EHC210312HZ8
EDIFICA HOME COMPANY
CONSTRUCTION COMPANY,
S.A. DE
C.V.
MAZATLÁN VILLA DE
FLORES, OAXACA
CONSTRUCTION OF SINGLE-FAMILY
HOUSING
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
14
FLO1302071P6
FLOCANI, S.A. DE C.V.
MONTERREY,
NUEVO
LEÓN
WHOLESALE TRADE OF EQUIPMENT
OF TELECOMMUNICATIONS,
PHOTOGRAPHY AND CINEMATOGRAPHY
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
15
GASM750720HI2
GARCIA SERRANO
MARICELA
TAXCO DE ALARCÓN,
GUERRERO
GOLDSMITHING AND JEWELRY OF METALS
AND PRECIOUS STONES DIFFERENT FROM
GOLD AND RETAIL TRADE OF
WATCHES, FINE JEWELRY AND ITEMS
DECORATIVE OF PRECIOUS MATERIALS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
16
GGR210908CA1
GROUP GROTTOLE,
S.A.
DE C.V.
CUERNAVACA,
MORELOS
WHOLESALE TRADE OF
FURNITURE, MEDICAL AND
LABORATORY EQUIPMENT AND INSTRUMENTS,
WHOLESALE TRADE OF
GROCERIES, WHOLESALE TRADE OF
PAINT (EXCEPT IN
AEROSOL) AND OTHER
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
17
GOBF770501M70
GONZALEZ BOBADILLA
JOSE FELIPE
MAZATLÁN, SINALOA
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
18
GOGA771110RN5
GONZAGA RODRIGUEZ
GONZALEZ ANA ELENA
GUSTAVO A. MADERO,
CITY OF MEXICO
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
19
GORA950507ER6
GONZALEZ RIVERA
ALVARO IVAN
FRONTERA, COAHUILA
OF ZARAGOZA
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
20
GUFI851011747
GUERRERO FENTANES
IVAN KARLO
TLALPAN, CITY OF
MEXICO
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
21
HEGS861008SF2
HERNANDEZ GARRIDO
SAMUEL ISAAC
XALAPA, VERACRUZ
OF IGNACIO DE LA
LLAVE
COMBINED SUPPORT SERVICES IN
INSTALLATIONS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
22
HETA750207IR6
HERRERA TORRES
ALBERTO CARLOS
VICTORIA OF
DURANGO, DURANGO.
SALARIED EMPLOYEE, WHOLESALE TRADE OF
COMPUTER EQUIPMENT AND ACCESSORIES, WHOLESALE TRADE OF
PLASTIC WASTE, WHOLESALE TRADE OF OTHER
CONSTRUCTION MATERIALS, EXCEPT WOOD, WHOLESALE TRADE OF
GLASS WASTE, WHOLESALE
TRADE OF WOOD.
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
23
ICO180604US9
INTELLIGENT CREATIVE
IN WORKS AND PROJECTS
ARCHITECTURAL
ELEOKSEN, S.A. DE C.V.
PUEBLA, PUEBLA
CONSTRUCTION OF WORKS FOR THE
TREATMENT, DISTRIBUTION AND
SUPPLY OF WATER AND DRAINAGE
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
24
IEML8106215V4
IRENE MOGUEL LUIS
CUAUHTÉMOC,
CITY OF MEXICO
CONSTRUCTION OF INDUSTRIAL SHEDS AND PLANTS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
25
ISG170426MZ4
INTEGRATED IN
GENERAL SERVICES
RGM, S.A. DE C.V.
AGUASCALIENTES,
AGUASCALIENTES
ADMINISTRATION AND SUPERVISION OF
CONSTRUCTION OF INDUSTRIAL SHEDS AND PLANTS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
26
JAMB950908KJA
JACOBO MENDEZ BRENDA
NICOLAS ROMERO,
STATE OF MEXICO
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
27
JIPL8811147Q6
JIMENEZ PEREZ
LEONEL
GUADALUPE
MATAMOROS,
TAMAULIPAS
SALE IN NATIONAL TERRITORY OF
GASOLINE AND DIESEL
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
28
LAPD920805277
LAMARQUE PICOS
DALIA
PILAR
M ONTERREY, NUEVO
LEÓN.
SALE IN NATIONAL TERRITORY OF
GASOLINE AND DIESEL
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
29
MAGA7903168Q4
MARTINEZ GALICIA
AGUSTIN
VERACRUZ,
VERACRUZ OF
IGNACIO DE LA LLAVE.
RENTAL OF MACHINERY FOR
CONSTRUCTION, MINING AND
FORESTRY ACTIVITIES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
30
MAL220406AV2
MALZEMINERI, S.A. DE
C.V.
PUEBLA, PUEBLA
WHOLESALE TRADE OF FIBERS,
THREADS AND FABRICS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
31
MAVJ811104NC5
MARTINEZ VELAZQUEZ
JUANA
TEPOZTLÁN, MORELOS
RETAIL TRADE IN
HARDWARE AND HARDWARE STORES,
RETAIL TRADE OF
GLASS AND MIRRORS, CABINETRY OF
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
ALUMINUM, DOMES OF ACRYLIC AND POLYCARBONATE MATERIAL,
SKYLIGHTS OF GLASS.
32
MCE1710134D0
MATERIALS FOR THE
CONSTRUCTION EDIMEX,
S.A. DE C.V.
PUEBLA, PUEBLA.
WHOLESALE TRADE OF OTHER
CONSTRUCTION MATERIALS, EXCEPT WOOD
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
33
MCS2002247R9
MATERIALS AND
CONSTRUCTIONMACHINERY
OF THE SOUTHEAST, S.A. DE
C.V.
OCOTLÁN OF
MORELOS, OAXACA.
WHOLESALE TRADE OF OTHER
CONSTRUCTION MATERIALS, EXCEPT WOOD
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
34
MORF790812PQ3
MORALES ROMERO
FORTINO
ZINACANTAN, CHIAPAS
MASONRY WORKS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
35
MPK190219IS8
MADISON PK, S.A. DE C.V.
COYOACÁN, CITY
OF MEXICO
CONSULTING SERVICES IN
ADMINISTRATION
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
36
NEN180928GN4
NEXCO ENERGY, S.A. DE
C.V.
SAN LUIS POTOSÍ, SAN
LUIS POTOSÍ
TRADE OF FOSSIL FUELS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
37
PEGF750320935
PEREZ GARCIA
FLOR DE
LIZ
VILLAHERMOSA,
TABASCO
WHOLESALE TRADE OF
CEMENT, BRICK AND GRAVEL
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
38
PEGF800627B28
PEREZ GONZALEZ
FABIOLA
MAZATLÁN, SINALOA
REPAIR AND MAINTENANCE OF
MACHINERY AND INDUSTRIAL EQUIPMENT
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
39
PEO180302ES1
PROJECTS AND
ELABORATION OF WORK
MARACAIBO, S.A. DE C.V.
OCOTLÁN OF
MORELOS, OAXACA
CONSTRUCTION OF INDUSTRIAL SHEDS AND PLANTS
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
40
RGA180523CK4
RH GALDRE, S.A. DE C.V.
CUAUHTÉMOC,
CITY OF MEXICO
OTHER CONSULTING SERVICES
SCIENTIFIC AND TECHNICAL
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
41
RUFE840308A66
RUIZ FLORES ELIAHB
DAVID
NAUCALPAN OF
JUÁREZ, STATE OF
MEXICO
ADMINISTRATION AND SUPERVISION OF
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL
AND
SERVICE PROPERTIES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, WITHOUT
MATERIAL CAPACITY
42
SAF210219KV6
SAFTLA, S.A. DE C.V.
PUEBLA, PUEBLA
ADMINISTRATION AND SUPERVISION OF
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL AND SERVICE
PROPERTIES, ADVERTISING AGENCIES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
43
SBS190712KT0
COOPERATIVE
SOLVENTADORA OF
GOODS AND SERVICES
BUSINESS
ROCARA, S.C. DE P.
OF
R.L. DE C.V.
PUEBLA, PUEBLA
OTHER CIVIL ENGINEERING
CONSTRUCTIONS OR HEAVY WORK,
OTHER SUPPORT SERVICES FOR
BUSINESSES, RENTAL OF
AUTOMOBILES WITH DRIVER
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
44
SSB190723DA1
SIRIUS COOPERATIVE
SUPPLIER OF
GOODS AND SERVICES, S.C.
DE P. OF R.L. DE C.V.
PUEBLA, HEROIC
PUEBLA DE ZARAGOZA
OTHER CIVIL ENGINEERING
CONSTRUCTIONS OR HEAVY WORK,
OTHER SUPPORT SERVICES FOR
BUSINESSES
ABSENCE OF ASSETS,
ABSENCE OF
PERSONNEL, LACK OF
INFRASTRUCTURE, WITHOUT
MATERIAL CAPACITY
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