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ARTICLE  69  B:  NOTIFICATION  OF  THE  PRESUMPTION  OF  NON-EXISTENCE  OPERATIONS  COVERED  IN  RECEIPTS

When  the  tax  authority  detects  that  a  taxpayer  has  been  issuing  receipts  without  having  the  assets,  personnel,  infrastructure  or  material  capacity,  directly  or  indirectly,  to  provide  the  services  or  produce,  market  or  deliver  the  goods  that  cover  such  receipts,  or  that  such  taxpayers  are  not  located,  non-existence  operations  covered  in  such  receipts  will  be  presumed.

In  this  case,  it  will  proceed  to  notify  the  taxpayers  who  are  in  said  situation  through  their  tax  mailbox,  from  the  website  of  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria),  as  well  as  through  publication  in  the  Official  Journal  of  the  Federation  (Diario  Oficial  de  la  Federación),  in  order  for  those  taxpayers  to  declare  before  the  tax  authority  what  their  right  suits  and  provide  the  documentation  and  information  they  deem  pertinent  to  distort  the  facts  that  led  the  authority  to  notify  them.  For  this,  the  interested  taxpayers  will  have  a  period  of  fifteen  days  from  the  last  of  the  notifications  that  have  been  made.

Taxpayers  may  request,  through  the  tax  mailbox,  for  a  single  occasion,  an  extension  of  five  days  to  the  period  provided  in  the  preceding  paragraph,  to  provide  the  respective  documentation  and  information,  provided  that  the  request  for  extension  is  made  within  that  period.  The  extension  requested  in  these  terms  shall  be  deemed  granted  without  the  need  for  a  ruling  by  the  authority  and  shall  begin  to  be  computed  as  of  the  day  following  the  expiration  of  the  period  provided  in  the  preceding  paragraph.

After  the  deadline  to  provide  documentation  and  information  and,  where  appropriate,  the  extension,  the  authority,  within  a  period  not  exceeding  fifty  days,  will  assess  the  evidence  and  defenses  that  have  been  enforced  and  notify  its  resolution  to  the  taxpayers  respective  through  the  tax  mailbox.  Within  the  first  twenty  days  of  this  period,  the  authority  may  request  additional  documentation  and  information  from  the  taxpayer,  which  must  be  provided  within  ten  days  after  the  notification  of  the  tax  mailbox  requirement  takes  effect.  In  this  case,  the  aforementioned  fifty-day  period  shall  be  suspended  as  of  the  notification  of  the  requirement  taking  effect  and  shall  resume  the  day  following  the  expiration  of  said  ten-day  period.  Likewise,  a  list  will  be  published  in  the  Official  Journal  of  the  Federation  (Diario  Oficial  de  la  Federación)  and  on  the  website  of  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria),  of  taxpayers  who  have  not  distorted  the  facts  attributed  to  them  and,  therefore,  are  definitely  in  the  situation  referred  to  in  the  first  paragraph  of  this  article.  In  no  case  will  this  list  be  published  before  thirty  days  after  notification  of  the  resolution.

The  effects  of  the  publication  of  this  list  will  be  to  consider,  with  general  effects,  that  the  operations  contained  in  the  tax  receipts  issued  by  the  taxpayer  in  question  do  not  produce  or  produced  any  fiscal  effect.

The  tax  authority  will  also  publish  in  the  Official  Journal  of  the  Federation  (Diario  Oficial  de  la  Federación)  and  on  the  website  of  the  Service  Tax  Administration  (Servicio  de  Administración  Tributaria),  quarterly,  a  list  of  those  taxpayers  who  manage  to  distort  the  facts  that  are  imputed  to  them,  as  well  as  those  that  obtained  resolution  or  sentence  firm  that  have  left  without  effect  the  resolution  referred  to  in  the  fourth  paragraph  of  this  article,  derived  from  the  means  of  defense  presented  by  the  taxpayer.

If  the  authority  does  not  notify  the  corresponding  resolution,  within  a  period  of  fifty  days,  the  presumption  regarding  the  tax  receipts  observed,  which  gave  rise  to  the  procedure,  will  be  without  effect.

Individuals  or  legal  entities  that  have  given  any  fiscal  effect  to  the  tax  receipts  issued  by  a  taxpayer  included  in  the  list  referred  to  in  the  fourth  paragraph  of  this  article,  shall  have  thirty  days  following  that  of  said  publication  to  accredit  before  the  authority  itself  ,  who  actually  acquired  the  goods  or  received  the  services  that  cover  the  aforementioned  tax  receipts,  or  will  proceed  within  the  same  period  to  correct  their  fiscal  situation,  by  means  of  the  corresponding  declaration  or  complementary  declarations,  which  they  must  submit  in  terms  of  this  Code.

In  the  event  that  the  tax  authority,  in  use  of  their  faculties  of  verification,  detects  that  an  individual  or  legal  entity  did  not  accredit  the  effective  provision  of  the  service  or  acquisition  of  the  goods,  or  did  not  correct  their  fiscal  situation,  in  the  terms  provided  by  the  paragraph  above,  it  will  determine  the  corresponding  tax  credit  (s).  Likewise,  the  operations  covered  by  the  aforementioned  tax  receipts  will  be  considered  as  simulated  acts  or  contracts  for  the  purposes  of  the  crimes  provided  for  in  this  Code.