Regulatory Alerts2025-10-24 | DOF 5770829Added
Official Letter 500-05-2025-31600 Communicating the Definitive Global List Under Article 69-B of the Federal Fiscal Code
The Strategic Fiscal Audit Administration of the Tax Administration Service publishes the definitive global list of 25 taxpayers whose tax receipts are deemed to have no fiscal effect because they issued invoices without the assets, personnel, infrastructure, or material capacity to provide services or deliver goods. This action follows the issuance of individual presumption notices and subsequent final resolutions for entities that failed to present evidence within the statutory 15-business-day deadline to rebut the allegations. The publication serves to inform the public and deter the invoicing of non-existent operations by identifying these specific contributors.
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DOF: 24/10/2025
OFFICIAL LETTER 500-05-2025-31600 through which the definitive global list is communicated in terms of article 69-B, fourth paragraph of the Federal Fiscal Code.
At the margin a seal with the National Coat of Arms, which says: 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: 500-05-2025-31600
Subject:
The definitive global list is communicated in terms of article 69-B, fourth paragraph of the Federal Fiscal Code.
The Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is provided by articles 16, first paragraph, of the Political Constitution of the United Mexican States; 1, 7, fractions VII, XII and XVIII and 8, fraction III of the Law of the Tax Administration Service, published in the Official Gazette of the Federation on December 15, 1995, reformed by Decree published in the same Official Gazette on June 12, 2003; 1, 2, paragraphs first, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to article 22, paragraphs first, 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 conformity with what is provided in the first paragraph of the First Transitory Article of said Regulations and reformed by Decree by which various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service are reformed and added, and by which the Internal Regulations of the National Agency of Customs of Mexico are issued, published in the same official organ on December 21 2021, effective from January 01, 2022, in conformity with what is provided in the First Transitory Article of said Decree; Third Article, fraction I, subsection a), of the Agreement by which various attributions 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 conformity with what is provided in the First Transitory Article of said Agreement; as well as in articles 33, last paragraph, 63 and 69-B, paragraphs first, fourth and fifth of the Fiscal Code of the Federation notifies the following:
As a result of the exercise of the attributions and faculties indicated in article 69-B, paragraphs first and second of the Federal Fiscal Code, the tax authorities cited in Annex 1 which is an integral part of this official letter, detected that the taxpayers indicated in said Annex 1 issued fiscal receipts without having the assets, personnel, infrastructure or material capacity to provide the services or produce, commercialize or deliver the goods that cover such receipts.
Having detected such a situation, the tax authority, in order to comply with article 69-B, second paragraph of the Federal Fiscal Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption letter to each one of the taxpayers mentioned in said Annex 1, and in said letter the reasons and grounds were indicated by which the taxpayers were located in the hypothesis referred to in the first paragraph of article 69-B of the Federal Fiscal Code.
Now, the individual letters indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, section A, of this official letter, which is an integral part thereof.
On the other hand, the global 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 thereof, the above in accordance with the precedence established in article 69, first paragraph of the Regulations of the Federal Fiscal Code in force, in relation with the article 135 of the Federal Fiscal Code.
Attending to what is provided by the second paragraph of article 69-B of the Federal Fiscal Code, in the letters of individual presumption the tax authorities granted each taxpayer a term of fifteen business days counted from the last of the notifications previously made, so that they could make the statements and provide the evidence they considered pertinent to disprove the facts given known through the aforementioned letters, warned that if after the granted term they did not provide the documentation and information and/or that which they exhibited, once valued, did not disprove the facts indicated in the letters of merit, it would proceed by said authorities, in terms of the fourth paragraph of article 69-B of the Federal Fiscal Code, first to notify them the definitive individual resolution, as well as to publish their names, denominations or corporate names in the list of taxpayers who did not disprove the facts given 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 Fiscal Code.
Once the term indicated in the previous paragraph has elapsed, and in virtue of those taxpayers during the term established in the second paragraph of article 69-B of the Federal Fiscal Code, did not appear before the corresponding tax authority, despite being duly notified and, therefore, did not present any documentation tending to disprove the facts given known through the aforementioned 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 disprove the facts that are imputed to them, and, therefore, that the hypothesis provided for in the first paragraph of this article 69-B of the Federal Fiscal Code is definitively updated, this 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 one of the taxpayers indicated in Annex 1, section D of this official letter.
For the foregoing and, taking into account that the fourth paragraph of article 69-B of the Federal Fiscal Code, states that under no circumstances will the list be published before the thirty business days subsequent to the notification of the resolution and that, at the date, said term has elapsed since the notification of the resolution and, in addition, the aforementioned authorities have not been notified of any resolution or sentence granted in favor of those taxpayers that orders the suspension or declares the nullity or revocation of the procedure provided for in article 69-B of the Federal Fiscal Code, that has been initiated against them; therefore, with the purpose of giving full compliance to Resolutive Third contained in said definitive resolutions, this Central Administration of Strategic Audit attached to the Administration General of Federal Fiscal Audit of the Tax Administration Service, in support of the tax authorities indicated in Annex 1 of the present, proceeds to add the names, denominations or corporate names of the taxpayers indicated in Annex 1 of this official letter, in the list of taxpayers who did not disprove the facts that were 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 Fiscal Code, for the reasons and grounds indicated in the definitive resolutions notified to each one of them.
List that will be published on the internet page of the Tax Administration Service ( www.sat.gob.mx ) as well as in the Official Gazette of the Federation, in order to consider, with general effects, that the fiscal receipts issued by said taxpayers do not produce nor produced any fiscal effect whatsoever, as declared by the fifth paragraph of article 69-B of the Federal Fiscal 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, September 17, 2025.- Central Administrator of Strategic Fiscal Audit, L.C. Rubén Martín
López Rodríguez .- Rubric.
Annex 1 of official letter number 500-05-2025-31600 dated September 17, 2025, corresponding to taxpayers who DID NOT provide arguments or evidence to disprove the reason why they were notified the presumption letter, updating DEFINITIVELY the situation referred to in the first paragraph of article 69-B of the Federal Fiscal Code of the Federation.
Section A.- Notification of PRESUMPTION LETTER in accordance with paragraphs first and second of article 69-B of the Federal Fiscal Code, in relation with article 69 of its Regulations.
R.F.C. Name, denomination or social name of the Taxpayer Number and date of individual office of presumption Issuing Authority of the individual office of presumption Means of notification to the taxpayer Bench of the authority Personal notification Notification via Tax Box Date of fixing in the bench of the Fiscal Authority Date on which it took effect notification Date of notification Date on which it took effect notification Date of notification Date on which it took effect notification 1 ACO190521NL2 ABSYEC CONSULTING, S.A. OF C.V. 500-36-07-01-03- 2025-3574 of date March 12 2025 Administration Disaggregated of Fiscal Audit of Mexico "2" March 19 2025 March 20 2025 2 ACO200622ID9 ARMX CONSTRUCTORA, S.A. C.V. 500-70-00-06-01- 2025-3889 of date February 28 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" March 06 2025 March 07 2025 3 CAFR990318715 CASTILLO FLORENCIA JOSE RAFAEL 500-57-00-05-01- 2025-00916 of date March 07 2025 Administration Disaggregated of Fiscal Audit of Tabasco "1" March 13 2025 March 14 2025 4 CAN200622GC2 CONSTRUCTIONS AUTONOMAS NYPD, S.A. C.V. 500-70-00-04-02- 2025-2837 of date February 21 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" February 27 2025 February 28 2025 5 CCB181112BC0 COMMERCIALIZER AND CONSTRUCTOR BOOZAC, S.A. C.V. 500-70-00-00-07- 2025-2829 of date February 21 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" February 27 2025 February 28 2025 6 CCC210903V37 COMMERCIALIZER AND CONSTRUCTOR CBCELTI, S.A. C.V. 500-70-00-00-07- 2025-4032 of date March 19 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" March 25 2025 March 26 2025 7 CCD130801NP7 COMMERCIALIZER, CONSTRUCTOR AND DISTRIBUTOR SHEIK, S.A. OF C.V. 500-45-00-02-00- 2025-11275 of date February 04 2025 Administration Disaggregated of Fiscal Audit of Puebla "1" February 10 2025 February 11 2025 8 CCO2006223CA COMMERCIALIZER COMERTEX, S.A. C.V. 500-70-00-05-01- 2025-2827 of date February 20 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" February 26 2025 February 27 2025 9 CESG861209QE2 CETZAL SERRANO GERARDO MANUEL 500-69-00-02-02- 2025-3065 of date February 26 2025 Administration Disaggregated of Fiscal Audit of Yucatán "1" March 04 2025 March 05 2025 10 CMA190705B1A CONSTRUCTOR MONTANTE ARAIZA, S. OF R.L. OF C.V. 500-05-2024- 25900 of date November 29 2024 Central Administration of Strategic Audit November 29 2024 December 17 2024 11 CMC190520DAA CONSORTIUM MAYEN OF THE CRUZ, S.A. OF C.V. 500-36-05-03-03- 2025-706 of date January 21 2025 Administration Disaggregated of Fiscal Audit of Mexico "2" January 27 2025 January 28 2025 12 CSP150213BM5 CONSTRUCTOR OF SERVICES AND PROJECTS ARMENTRI, S.A. OF C.V. 500-67-00-04-01- 2025-1589 of date March 11 2025 Administration Disaggregated of Fiscal Audit of Veracruz "4" March 18 2025 March 19 2025 13 CTR210903RS5 CONSTRUCTOR TRUTH, S. OF R.L. OF C.V. 500-70-00-05-02- 2025-3898 of date March 04 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" March 10 2025 March 11 2025 14 DAG170621QG9 DAGICO, S.A. OF C.V. 500-45-00-02-00- 2025-11274 of date February 04 2025 Administration Disaggregated of Fiscal Audit of Puebla "1" February 10 2025 February 11 2025 15 EIA191010I49 BUILDINGS INNOVATIVE ARISTA, S.A. OF C.V. 500-36-04-02-02- 2024-17355 of date December 12 2024 Administration Disaggregated of Fiscal Audit of Mexico "2" December 18 2024 December 19 2024 16 HAR1609083L7 HK & REYTASA METALS LLC, S. OF R.L. OF C.V. 500-36-07-01-03- 2025-3608 of date March 12 2025 Administration Disaggregated of Fiscal Audit of Mexico "2" March 19 2025 March 20 2025 17 ICA160503TV6 INGASUR CONSULTANTS ASSOCIATED, S.A. OF C.V. 500-36-04-04-03- 2025-3683 of date March 14 2025 Administration Disaggregated of Fiscal Audit of Mexico "2" March 21 2025 March 24 2025 18 MACE930928M95 MARTINEZ CLEMENTE ELIZABET 500-36-07-01-03- 2025-3504 of date March 10 2025 Administration Disaggregated of Fiscal Audit of Mexico "2" March 13 2025 March 14 2025 19 MAHM8201304H0 MARTINEZ HERNANDEZ MARCO ANTONIO 500-27-00-08-02- 2025-00806 of date January 20 2025 Administration Disaggregated of Fiscal Audit of Guerrero "1" January 24 2025 January 27 2025 20 MTE1601219J7 MAZTUR TOURISM BUSINESS, S. OF R.L. OF C.V. 500-36-07-01-03- 2025-1674 of date January 31 2025 Administration Disaggregated of Fiscal Audit of Mexico "2" February 07 2025 February 10 2025 21 PIP180223C97 INDUSTRIAL PROCESSES PERCY, S.A. OF C.V. 500-69-00-02-02- 2025-4360 of date March 21 2025 Administration Disaggregated of Fiscal Audit of Yucatán "1" March 27 2025 March 28 2025 22 SIPL880220FL8 SIMON PEREZ LUIS ALBERTO 500-57-00-05-01- 2025-00974 of date March 14 2025 Administration Disaggregated of Fiscal Audit of Tabasco "1" March 21 2025 March 24 2025 23 VABJ931209DJ5 VALDEZ BRITO JESUS ANDRES ANTONIO 500-69-00-02-02- 2025-2577 of date February 19 2025 Administration Disaggregated of Fiscal Audit of Yucatán "1" February 25 2025 February 26 2025 24 VDI180928ID4 VVA VARIOUS, S.A. OF C.V. 500-27-00-08-02- 2025-00847 of date February 21 2025 Administration Disaggregated of Fiscal Audit of Guerrero "1" February 27 2025 February 28 2025 25 ZCO2109032L6 ZAIRO CONSTRUCTOR, S. OF R.L. OF C.V. 500-70-00-06-02- 2025-3993 of date March 14 2025 Administration Disaggregated of Fiscal Audit of Zacatecas "1" March 21 2025 March 24 2025
Section B.- Notification on the Internet page of the Tax Administration Service
R.F.C. Name, denomination or social name of the Contributor Number and date of office global of presumption Issuing Authority of the global office of presumption Date of notification on the internet page of the Service of Administrative Tributary Date on which it took effect the notification 1 ACO190521NL2 ABSYEC CONSULTING, S.A. OF C.V. 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 2 ACO200622ID9 ARMX CONSTRUCTORA, S.A. C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 3 CAFR990318715 CASTILLO FLORENCIA JOSE RAFAEL 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 4 CAN200622GC2 CONSTRUCTIONS AUTONOMAS NYPD, S.A. C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 5 CCB181112BC0 COMMERCIALIZER AND CONSTRUCTOR BOOZAC, S.A. C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 6 CCC210903V37 COMMERCIALIZER AND CONSTRUCTOR CBCELTI, S.A. C.V. 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 7 CCD130801NP7 COMMERCIALIZER, CONSTRUCTOR AND DISTRIBUTOR SHEIK, S.A. OF C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 8 CCO2006223CA COMMERCIALIZER COMERTEX, S.A. C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 9 CESG861209QE2 CETZAL SERRANO GERARDO MANUEL 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 10 CMA190705B1A CONSTRUCTOR MONTANTE ARAIZA, S. OF R.L. OF C.V. 500-05-2025-5882 of date February 12 2025 Central Administration of Strategic Audit February 12 2025 February 13 2025 11 CMC190520DAA CONSORTIUM MAYEN OF THE CRUZ, S.A. OF C.V. 500-05-2025-5882 of date February 12 2025 Central Administration of Strategic Audit February 12 2025 February 13 2025 12 CSP150213BM5 CONSTRUCTOR OF SERVICES AND PROJECTS ARMENTRI, S.A. OF C.V. 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 13 CTR210903RS5 CONSTRUCTOR TRUTH, S. OF R.L OF C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 14 DAG170621QG9 DAGICO, S.A. OF C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 15 EIA191010I49 BUILDINGS INNOVATIVE ARISTA, S.A. OF C.V. 500-05-2025-5882 of date February 12 2025 Central Administration of Strategic Audit February 12 2025 February 13 2025 16 HAR1609083L7 HK & REYTASA METALS LLC, S. OF R.L. OF C.V. 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 17 ICA160503TV6 INGASUR CONSULTANTS ASSOCIATED, S.A. OF C.V. 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 18 MACE930928M95 MARTINEZ CLEMENTE ELIZABET 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 19 MAHM8201304H0 MARTINEZ HERNANDEZ MARCO ANTONIO 500-05-2025-5882 of date February 12 2025 Central Administration of Strategic Audit February 12 2025 February 13 2025 20 MTE1601219J7 MAZTUR TOURISM BUSINESS, S. OF R.L. OF C.V. 500-05-2025-5882 of date February 12 2025 Central Administration of Strategic Audit February 12 2025 February 13 2025 21 PIP180223C97 INDUSTRIAL PROCESSES PERCY, S.A. OF C.V. 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 22 SIPL880220FL8 SIMON PEREZ LUIS ALBERTO 500-05-2025-10972 of date April 01 2025 Central Administration of Strategic Audit April 01 2025 April 02 2025 23 VABJ931209DJ5 VALDEZ BRITO JESUS ANDRES ANTONIO 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 24 VDI180928ID4 VVA VARIOUS, S.A. OF C.V. 500-05-2025-6121 of date March 12 2025 Central Administration of Strategic Audit March 12 2025 March 13 2025 25 ZCO2109032L6 ZAIRO CONSTRUCTOR, S. OF R.L. OF C.V. 500-05-2025-10972 of date 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 social name of the Contributor Number and date of office global of presumption Issuing Authority of the global office of presumption Date of notification in the Official Gazette of the Federation Date on which it took effect the notification 1 ACO190521NL2 ABSYEC CONSULTING, S.A. OF C.V. 500-05-2025-10972 of date 01 of April 2025 Central Administration of Strategic Audit April 25 2025 April 28 2025 2 ACO200622ID9 ARMX CONSTRUCTORA, S.A. C.V. 500-05-2025-6121 of date 12 of March 2025 Central Administration of Strategic Audit April 25 2025 April 28 2025 3 CAFR990318715 CASTILLO FLORENCIA JOSE RAFAEL 500-05-2025-10972 of date 01 of April 2025 Central Administration of Strategic Audit April 25 2025 April 28 2025 4 CAN200622GC2 CONSTRUCTIONS AUTONOMAS NYPD, S.A. C.V. 500-05-2025-6121 of date 12 of March 2025 Central Administration of Strategic Audit April 25 2025 April 28 2025 5 CCB181112BC0 COMMERCIALIZER AND CONSTRUCTOR BOOZAC, S.A. C.V. 500-05-2025-6121 of date 12 of March 2025 Central Administration of Strategic Audit April 25 2025 April 28 2025 6 CCC210903V37 COMMERCIALIZER AND CONSTRUCTOR CBCELTI, S.A. C.V. 500-05-2025-10972 of date 01 of April 2025 Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
7
CCD130801NP7
COMERCIALIZADORA,
CONSTRUCTORA AND DISTRIBUTOR
SHEIK, S.A. DE C.V.
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
8
CCO2006223CA
COMERCIALIZADORA COMERTEX,
S.A. C.V.
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
9
CESG861209QE2
CETZAL SERRANO GERARDO
MANUEL
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
10
CMA190705B1A
CONSTRUCTORA MONTANTE
ARAIZA, S. DE R.L. DE C.V.
500-05-2025-5882 dated February 12, 2025
Central Administration of
Strategic Auditing
April 4, 2025
April 7, 2025
11
CMC190520DAA
CONSORCIO MAYEN DE LA CRUZ,
S.A. DE C.V.
500-05-2025-5882 dated February 12, 2025
Central Administration of
Strategic Auditing
April 4, 2025
April 7, 2025
12
CSP150213BM5
CONSTRUCTORA DE SERVICIOS Y
PROJECTS ARMENTRI, S.A. DE C.V.
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
13
CTR210903RS5
CONSTRUCTORA TRUTH, S. DE R.L.
DE C.V.
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
14
DAG170621QG9
DAGICO, S.A. DE C.V.
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
15
EIA191010I49
EDIFICACIONES INNOVADORAS
ARISTA, S.A. DE C.V.
500-05-2025-5882 dated February 12, 2025
Central Administration of
Strategic Auditing
April 4, 2025
April 7, 2025
16
HAR1609083L7
HK & REYTASA METALS LLC,
S.
DE R.L. DE C.V.
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
17
ICA160503TV6
INGASUR CONSULTANTS
ASSOCIATED, S.A. DE C.V.
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
18
MACE930928M95
MARTINEZ CLEMENTE ELIZABET
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
19
MAHM8201304H0
MARTINEZ HERNANDEZ MARCO
ANTONIO
500-05-2025-5882 dated February 12, 2025
Central Administration of
Strategic Auditing
April 4, 2025
April 7, 2025
20
MTE1601219J7
MAZTUR BUSINESS TOURISM,
S.
DE R.L. DE C.V.
500-05-2025-5882 dated February 12, 2025
Central Administration of
Strategic Auditing
April 4, 2025
April 7, 2025
21
PIP180223C97
INDUSTRIAL PROCESSES PERCY,
S.A. DE C.V.
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
22
SIPL880220FL8
SIMON PEREZ LUIS ALBERTO
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
23
VABJ931209DJ5
VALDEZ BRITO JESUS ANDRES
ANTONIO
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
24
VDI180928ID4
VVA VARIOUS, S.A. DE C.V.
500-05-2025-6121 dated March 12, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
25
ZCO2109032L6
ZAIRO CONSTRUCTORA,
S. DE R.L.
DE C.V.
500-05-2025-10972 dated April 1, 2025
Central Administration of
Strategic Auditing
April 25, 2025
April 28, 2025
Section D.- Notification of the definitive resolution letter pursuant to paragraph four of Article 69-B of the
Federal Tax Code.
Taxpayer ID
Name, corporate name or
legal name of the
Taxpayer
Number and date
of definitive resolution
Issuing authority of the
definitive resolution
Means of notification to the taxpayer
Authority's public notice board
Personal notification
Notification via Tax Mailbox
Date of
posting on the
Authority's
public notice board
Date on which
notification took effect
Date of
notification
Date on which
notification took effect
Date of
notification
Date on which
notification took effect
1
ACO190521NL2
ABSYEC CONSULTING,
S.A. DE C.V.
500-36-07-01-03-
2025-7160 dated
June 9, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
June 13, 2025
June 16, 2025
2
ACO200622ID9
ARMX CONSTRUCTORA,
S.A. C.V.
500-70-00-06-01-
2025-9175 dated
June 9, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 13, 2025
June 16, 2025
3
CAFR990318715
CASTILLO FLORENCIA
JOSE RAFAEL
500-57-00-05-01-
2025-2417 dated
June 25, 2025
Decentralized Administration of
Fiscal Audit of
Tabasco "1"
June 25, 2025
June 26, 2025
4
CAN200622GC2
CONSTRUCTIONS
AUTONOMAS NYPD, S.A.
C.V.
500-70-00-04-02-
2025-9212 dated
June 12, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 18, 2025
June 19, 2025
5
CCB181112BC0
COMMERCIALIZADORA AND
CONSTRUCTORA
BOOZAC, S.A. C.V.
500-70-00-00-07-
2025-9200 dated
June 12, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 18, 2025
June 19, 2025
6
CCC210903V37
COMMERCIALIZADORA AND
CONSTRUCTORA
CBCELTI, S.A. C.V.
500-70-00-00-07-
2025-9205 dated
June 12, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 18, 2025
June 19, 2025
7
CCD130801NP7
COMMERCIALIZADORA,
CONSTRUCTORA AND
DISTRIBUTOR SHEIK,
S.A. DE C.V.
500-45-00-02-00-
2025-12467 dated
June 12, 2025
Decentralized Administration of
Fiscal Audit of
Puebla "1"
June 18, 2025
June 19, 2025
8
CCO2006223CA
COMMERCIALIZADORA
COMERTEX, S.A. C.V.
500-70-00-05-01-
2025-9191 dated
June 11, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 17, 2025
June 18, 2025
9
CESG861209QE2
CETZAL SERRANO
GERARDO MANUEL
500-69-00-02-02-
2025-10078 dated
June 3, 2025
Decentralized Administration of
Fiscal Audit of
Yucatan "1"
June 9, 2025
June 10, 2025
10
CMA190705B1A
CONSTRUCTORA
MONTANTE ARAIZA,
S. DE
R.L. DE C.V.
500-05-2025-
17197 dated
June 12, 2025
Central Administration
of Strategic
Auditing
June 12, 2025
June 30, 2025
11
CMC190520DAA
CONSORCIO MAYEN DE
LA CRUZ,
S.A. DE C.V.
500-36-05-03-03-
2025-6506 dated
May 23, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
May 29, 2025
May 30, 2025
12
CSP150213BM5
CONSTRUCTORA DE
SERVICES AND
PROJECTS ARMENTRI,
S.A. DE C.V.
500-67-00-04-01-
2025-2051 dated
June 26, 2025
Decentralized Administration of
Fiscal Audit of
Veracruz "4"
July 2, 2025
July 3, 2025
13
CTR210903RS5
CONSTRUCTORA TRUTH,
S. DE R.L.
DE C.V.
500-70-00-05-02-
2025-9213 dated
June 12, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 18, 2025
June 19, 2025
14
DAG170621QG9
DAGICO, S.A. DE C.V.
500-45-00-02-00-
2025-12476 dated
June 13, 2025
Decentralized Administration of
Fiscal Audit of
Puebla "1"
June 19, 2025
June 20, 2025
15
EIA191010I49
BUILDINGS
INNOVATIVE ARISTA,
S.A. DE C.V.
500-36-04-04-03-
2025- 6486 dated
May 22, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
May 28, 2025
May 29, 2025
16
HAR1609083L7
HK & REYTASA METALS
LLC, S. DE R.L. DE C.V.
500-36-07-01-03-
2025-7161 dated
June 9, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
June 13, 2025
June 16, 2025
17
ICA160503TV6
INGASUR CONSULTANTS
ASSOCIATED, S.A. DE C.V.
500-36-04-04-03-
2025-7381 dated
June 17, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
June 23, 2025
June 24, 2025
18
MACE930928M95
MARTINEZ CLEMENTE
ELIZABET
500-36-07-01-03-
2025-6670 dated
May 29, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
May 30, 2025
June 2, 2025
19
MAHM8201304H0
MARTINEZ HERNANDEZ
MARCO ANTONIO
500-27-00-08-02-
2025-04725 dated
May 22, 2025
Decentralized Administration of
Fiscal Audit of
Guerrero "1"
May 28, 2025
May 29, 2025
20
MTE1601219J7
MAZTUR TOURISM
BUSINESS, S. DE R.L.
DE C.V.
500-36-07-01-03-
2025-6503 dated
May 28, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
June 3, 2025
June 4, 2025
21
PIP180223C97
PROCESSES
INDUSTRIAL PERCY,
S.A. DE C.V.
500-69-00-02-02-
2025-10079 dated
June 4, 2025
Decentralized Administration of
Fiscal Audit of
Yucatan "1"
June 10, 2025
June 11, 2025
22
SIPL880220FL8
SIMON PEREZ LUIS
ALBERTO
500-57-00-05-01-
2025-2418 dated
June 30, 2025
Decentralized Administration of
Fiscal Audit of
Tabasco "1"
July 4, 2025
July 7, 2025
23
VABJ931209DJ5
VALDEZ BRITO JESUS
ANDRES ANTONIO
500-69-00-02-02-
2025-9032 dated
May 27, 2025
Decentralized Administration of
Fiscal Audit of
Yucatan "1"
June 2, 2025
June 3, 2025
24
VDI180928ID4
VVA VARIOUS, S.A. DE
C.V.
500-27-00-08-02-
2025-04743 dated
June 3, 2025
Decentralized Administration of
Fiscal Audit of
Guerrero "1"
June 4, 2025
June 5, 2025
25
ZCO2109032L6
ZAIRO CONSTRUCTORA,
S. DE
R.L. DE C.V.
500-70-00-06-02-
2025-9177 dated
June 9, 2025
Decentralized Administration of
Fiscal Audit of
Zacatecas "1"
June 13, 2025
June 16, 2025
Section E.- Additional data of the taxpayers.
Taxpayer ID
Name, corporate name or legal
name of the Taxpayer
Fiscal Address
Predominant Activity
Reason for the Procedure
1
ACO190521NL2
ABSYEC CONSULTING,
S.A. DE
C.V.
CUAUHTEMOC,
MEXICO CITY
CONSULTING SERVICES IN
ADMINISTRATION
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
2
ACO200622ID9
ARMX CONSTRUCTORA, S.A.
C.V.
GUADALUPE,
ZACATECAS
CONSTRUCTION OF URBANIZATION WORKS
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
3
CAFR990318715
CASTILLO FLORENCIA JOSE
RAFAEL
CENTER, TABASCO
CONSTRUCTION OF ROADS,
HIGHWAYS, EMBANKMENTS, BRIDGES AT
DIFFERENT LEVELS AND AIRSTRIPS
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
4
CAN200622GC2
CONSTRUCTIONS
AUTONOMAS NYPD, S.A. C.V.
GUADALUPE,
ZACATECAS
CONSTRUCTION OF URBANIZATION WORKS AND OTHERS.
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
5
CCB181112BC0
COMMERCIALIZADORA AND
CONSTRUCTORA BOOZAC, S.A.
C.V.
GUADALUPE,
ZACATECAS
CONSTRUCTION OF ROADS,
HIGHWAYS, EMBANKMENTS, BRIDGES,
OVERPASSES AND AIRSTRIPS
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
6
CCC210903V37
COMMERCIALIZADORA AND
CONSTRUCTORA CBCELTI, S.A.
C.V.
GUADALUPE,
ZACATECAS
WHOLESALE TRADE OF CEMENT,
BLOCKS AND GRAVEL, WHOLESALE TRADE OF OTHER MATERIALS FOR THE
CONSTRUCTION, EXCEPT WOOD
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
7
CCD130801NP7
COMMERCIALIZADORA,
CONSTRUCTORA AND
DISTRIBUTOR SHEIK, S.A. DE
C.V.
PUEBLA, PUEBLA
WHOLESALE TRADE OF CLOTHING,
OTHER CIVIL ENGINEERING CONSTRUCTIONS OR HEAVY WORK,
WHOLESALE TRADE OF COMPUTING EQUIPMENT AND
ACCESSORIES, OTHER WHOLESALE TRADE INTERMEDIARIES, WHOLESALE TRADE OF
TELECOMMUNICATIONS EQUIPMENT,
PHOTOGRAPHIC AND CINEMATOGRAPHIC
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
8
CCO2006223CA
COMMERCIALIZADORA
COMERTEX, S.A. C.V.
GUADALUPE,
ZACATECAS
WHOLESALE TRADE OF
MACHINERY AND EQUIPMENT FOR CONSTRUCTION AND MINING
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
9
CESG861209QE2
CETZAL SERRANO GERARDO
MANUEL
CAMPECHE,
CAMPECHE
WHOLESALE TRADE OF
METAL WASTE
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
10
CMA190705B1A
CONSTRUCTORA MONTANTE
ARAIZA, S. DE R.L. DE C.V.
SAN LUIS POTOSI,
SAN LUIS POTOSI
ADMINISTRATION AND SUPERVISION OF
HOUSING CONSTRUCTION
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
11
CMC190520DAA
CONSORCIO MAYEN DE LA
CRUZ, S.A. DE C.V.
TLALNEPANTLA DE
BAZ, STATE OF
MEXICO
OTHER WHOLESALE TRADE INTERMEDIARIES
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
12
CSP150213BM5
CONSTRUCTORA DE
SERVICES AND PROJECTS
ARMENTRI, S.A. DE C.V.
MINATITLAN,
VERACRUZ DE
IGNACIO DE LA
LLAVE
OTHER CONSTRUCTIONS AND CIVIL
ENGINEERING OR HEAVY WORK
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
13
CTR210903RS5
CONSTRUCTORA TRUTH,
S. DE
R.L. DE C.V.
GUADALUPE,
ZACATECAS
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL AND
SERVICE PROPERTIES
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
14
DAG170621QG9
DAGICO, S.A. DE C.V.
PUEBLA, PUEBLA
WHOLESALE TRADE OF COMPUTING EQUIPMENT AND
ACCESSORIES,
PROMOTERS OF ARTISTIC, SPORTING AND SIMILAR
SHOWS THAT DO NOT HAVE INSTALLATIONS
TO PRESENT THEM, WHOLESALE TRADE OF STATIONERY ITEMS
FOR SCHOOL AND OFFICE USE
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, NO MATERIAL
CAPACITY
15
EIA191010I49
BUILDINGS INNOVATIVE
ARISTA,
S.A. DE C.V.
NAUCALPAN DE
JUAREZ, STATE OF
MEXICO
OTHER CIVIL ENGINEERING CONSTRUCTIONS OR HEAVY WORK,
WHOLESALE TRADE OF OTHER MATERIALS FOR CONSTRUCTION,
EXCEPT WOOD, WHOLESALE TRADE
OF CEMENT, BLOCKS AND GRAVEL
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
16
HAR1609083L7
HK & REYTASA METALS LLC, S.
DE R.L. DE C.V.
TULTITLAN, STATE
OF MEXICO
WHOLESALE TRADE OF
METAL WASTE
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
17
ICA160503TV6
INGASUR CONSULTANTS
ASSOCIATED, S.A. DE C.V.
TLALNEPANTLA DE
BAZ, STATE OF
MEXICO
CONSULTING SERVICES IN
ADMINISTRATION, SUPPLY OF
PERMANENT PERSONNEL
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
18
MACE930928M95
MARTINEZ CLEMENTE
ELIZABET
SAN ANDRES
CHOLULA, PUEBLA
WHOLESALE TRADE OF OTHER
WASTE MATERIALS
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
19
MAHM8201304H0
MARTINEZ HERNANDEZ MARCO
ANTONIO
CHILPANCINGO DE
LOS BRAVO,
GUERRERO
RETAIL TRADE IN
HARDWARE STORES AND IRONMONGERS AND
WHOLESALE TRADE OF OTHER MATERIALS FOR CONSTRUCTION,
EXCEPT WOOD
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
20
MTE1601219J7
MAZTUR TOURISM
BUSINESS, S. DE R.L. DE
C.V.
NAUCALPAN DE
JUAREZ, STATE OF
MEXICO
OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL
SERVICES
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
21
PIP180223C97
PROCESSES INDUSTRIAL
PERCY, S.A. DE C.V.
MERIDA, YUCATAN
WHOLESALE TRADE OF
METAL WASTE
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
22
SIPL880220FL8
SIMON PEREZ LUIS ALBERTO
AQUISMON, SAN LUIS
POTOSI
CONSTRUCTION OF ROADS,
HIGHWAYS, EMBANKMENTS, BRIDGES AT
DIFFERENT LEVELS AND AIRSTRIPS
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
23
VABJ931209DJ5
VALDEZ BRITO JESUS ANDRES
ANTONIO
MERIDA, YUCATAN
WHOLESALE TRADE OF
METAL WASTE
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
24
VDI180928ID4
VVA VARIOUS, S.A. DE C.V.
ACAPULCO DE
JUAREZ, GUERRERO
REAL ESTATE MANAGEMENT SERVICES, SERVICES OF
ACCOUNTING AND AUDITING, WHOLESALE
TRADE OF STATIONERY ITEMS FOR SCHOOL AND OFFICE USE, ORGANIZATION OF
EXCURSIONS AND TOUR PACKAGES FOR
TRAVEL AGENCIES
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE, NO
MATERIAL CAPACITY
25
ZCO2109032L6
ZAIRO CONSTRUCTORA,
S. DE
R.L. DE C.V.
GUADALUPE,
ZACATECAS
OTHER CIVIL ENGINEERING CONSTRUCTIONS OR HEAVY WORK
ABSENCE OF ASSETS, ABSENCE
OF PERSONNEL, LACK OF
INFRASTRUCTURE
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