Notice 500-05-00-00-00-2026-16022 Communicating List of Taxpayers Who Challenged Presumption Notices or Resolutions Under Article 69-B of the Federal Tax Code and Obtained Favorable Rulings

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DOF: 03/07/2026

OFFICE 500-05-00-00-00-2026-16022 communicating the list of taxpayers who promoted some means of defense against the presumption notice referred to in the first paragraph of Article 69-B of the Federal Tax Code or against the resolution referred to in the fourth paragraph of the aforementioned article, and once resolved, the jurisdictional or administrative body left the referred act without effect.

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 Auditing.- Central Administration of Strategic Auditing.

OFFICE: 500-05-00-00-00-2026-16022

Subject: Communication of the list of taxpayers who promoted some means of defense against the presumption notice referred to in the first paragraph of Article 69-B of the Federal Tax Code (CFF) or against the resolution referred to in the fourth paragraph of the aforementioned article, and once resolved, the jurisdictional or administrative body left the referred act without effect.

The Central Administration of Strategic Auditing, attached to the General Administration of Federal Fiscal Auditing, of the Tax Administration Service, based on what is established 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, first paragraphs, section B, fraction III, subsection e) and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to Article 22 first paragraphs, fraction VIII, and last, numeral 5 of the Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015, in force from November 22, 2015, in accordance with what is established 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, in force from January 01, 2022, in accordance with what is established in the First Transitory Article of said Decree; Article Third, 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, in force from July 23, 2016, in accordance with what is established in the First Transitory Article of said Agreement; as well as in Articles 33, last paragraph, 63 and 69-B, sixth paragraph of the Federal Tax Code, communicates the following:

That to the taxpayers listed below, a Presumption Notice of non-existence of operations backed by certain fiscal receipts they issued was notified at the time, in accordance with the first and second paragraphs of Article 69-B of the Federal Tax Code, in relation to Article 69 of its Regulations.

Following the procedure provided for in the aforementioned Article 69-B of the Federal Tax Code, and in terms of the fourth paragraph of that law, the aforementioned taxpayers were notified of the definitive resolution as indicated below:

Notification to taxpayers of the OFFICE OF THE DEFINITIVE RESOLUTION.

No.

R.F.C.

Name, denomination or social reason of the Taxpayer

Number and date of office of definitive resolution

Means of notification to the taxpayer

Authority's Public Notices

Personal Notification

Tax Box

Date of posting on the Authority's Public Notices

Date on which notification took effect

Date of notification

Date on which notification took effect

Date of notification

Date on which notification took effect

01

AMO120525MA1

ABARROTES MOSONTLEX, S.A. DE C.V.

500-44-00-0000- 2019-09054 of October 14, 2019

November 04, 2019

November 05, 2019

02

CCH150311PQ9

CORPORACION

COMMERCIAL HORNS, S.A. DE C.V.

500-27-00-08-02- 2020-02624 of February 19, 2020

February 25, 2020

February 26, 2020

03

IFG1409235Y8

FOREST INDUSTRY

GROUP CENTER,

S.A. DE

C.V.

500-32-00-06-02- 2019-4207 of May 31, 2019

June 05, 2019

June 06, 2019

Additional data of the taxpayers.

No.

R.F.C.

Name, denomination or social reason of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

01

AMO120525MA1

ABARROTES MOSONTLEX, S.A. DE

C.V.

Oaxaca de Juárez

Oaxaca

Wholesale trade of groceries

Absence of Assets

Absence of Personnel

02

CCH150311PQ9

CORPORACION COMERCIAL

HORNS, S.A. DE C.V.

Acapulco de Juárez,

Guerrero

Consulting services in administration

Absence of Assets

Absence of Personnel

Lack of Infrastructure

03

IFG1409235Y8

FOREST INDUSTRY GROUP

CENTER, S.A. DE C.V.

Monterrey, Nuevo León

Wholesale trade of wood

Absence of Assets

Absence of Personnel

Lack of Infrastructure

Therefore, the name or social reason of the taxpayers

who were notified of the aforementioned resolutions were

added to the list referred to in the fourth paragraph of Article 69-B of the Federal Tax Code, which was

published in the Official Gazette of the Federation, as indicated below:

No.

R.F.C.

Name, denomination or social reason of the Taxpayer

Number and date of office containing in Definitive Global List

Date of publication in the Official Gazette of the Federation

01

AMO120525MA1

ABARROTES MOSONTLEX, S.A. DE

C.V.

500-05-2020-3645 of January 15, 2020

February 14, 2020

02

CCH150311PQ9

CORPORACION COMERCIAL

HORNS, S.A. DE C.V.

500-05-2020-13709 of June 25, 2020

July 08, 2020

03

IFG1409235Y8

FOREST INDUSTRY GROUP

CENTER, S.A. DE C.V.

500-05-2019-27749 of August 27, 2019

September 25, 2019

Dissatisfied with the individual presumption office or office of definitive resolution, they filed means of defense, which were concluded with the following resolutions or sentences:

No.

R.F.C.

Name, denomination or social reason of the Taxpayer

Means of defense

Date of the Resolution or firm sentence

Authority that resolved

Sense and/or effect of the resolution or firm sentence

01

AMO120525MA1

ABARROTES MOSONTLEX,

S.A. DE C.V.

Nullity Trial

34/20-15-01-3

August 13, 2024

Regional Chamber of the Southeast of the Federal Administrative Justice Tribunal

The impugned resolution 500-44-00-00-002019-09054 of October 14, 2019, issued by the Decentralized Administration of Fiscal Auditing of Oaxaca "1", is declared null and void.

02

CCH150311PQ9

CORPORACION

COMMERCIAL HORNS, S.A. DE C.V.

Nullity Trial

642/20-14-01-5

August 29, 2023

Regional Chamber of the Pacific and Auxiliary of the Federal Administrative Justice Tribunal

The impugned resolution 500-27-00-08-02-2020-02624 of February 19, 2020, signed by the Decentralized Administration of Fiscal Auditing of Guerrero "1", is declared null and void.

03

IFG1409235Y8

FOREST INDUSTRY

GROUP CENTER,

S.A. DE

C.V.

Nullity Trial

265/23-06-02-9

January 20, 2026

Second Regional Chamber in Nuevo León of the Federal Administrative Justice Tribunal

The impugned resolution 500-32-00-06-02-2019-4207 of May 31, 2019, signed by the Decentralized Administration of Fiscal Auditing of Jalisco "3", is declared null and void.

In view of the above, it is communicated that, as a consequence of the means of defense indicated in preceding paragraphs, the proceedings of Article 69-B of the Federal Tax Code, followed against those taxpayers, have been left without effect.

Finally, it is informed that the fact that the aforementioned taxpayers have obtained a favorable resolution against the presumption notice and/or definitive resolution, does not exempt them from the responsibility they may have regarding other fiscal receipts they have issued without having the assets, personnel, infrastructure or material capacity, directly or indirectly, to provide the services or produce, commercialize or deliver the goods that backed such receipts, for which reason, the powers of the tax authority are reserved.

Sincerely.

Mexico City, May 11, 2026.- Central Administrator of Strategic Auditing, L.C. Rubén Martín López Rodríguez.- Rubric.

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