Notice 500-05-2024-12753 Communicating List of Taxpayers Who Promoted Legal Defenses Against Presumption Notices or Resolutions Under Article 69-B of the Federal Tax Code

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DOF: 05/07/2024

OFFICE 500-05-2024-12753 through which 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, valid until July 24, 2018, or against the resolution referred to in the third paragraph of the aforementioned article, and once resolved, the jurisdictional or administrative body left the referred act unsubstantiated, is communicated.

A seal with the National Coat of Arms is placed at the margin, which says: United Mexican States.- TREASURY.- Ministry of

Treasury and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit

Central Administration of Strategic Audit.

Office: 500-05-2024-12753.

Subject: List of taxpayers who promoted

some means of defense against the presumption notice referred to in

Article 69-B first paragraph of the CFF, valid until July

24, 2018, or against the resolution referred to in the

third paragraph of the aforementioned article, and once resolved,

the jurisdictional or administrative body left unsubstantiated the

referred act.

This Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit, 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 with 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

conformity with what is established in the first paragraph of the First Transitory Article of said Regulations, and

reformed through Decree by which various provisions of the Internal Regulations of the Ministry of Treasury and Public Credit and of the Internal Regulations of the Service

of Tax Administration 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

of

2022, in conformity 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 conformity with what is established in the First Transitory

Article of said Agreement; in articles 33, last paragraph, 63 and 69-B, first and second paragraphs of the

Federal Tax Code valid until July 24, 2018, in relation with the Second

transitory article of the "DECREE by which Article 69-B of the Federal Tax Code is reformed",

published in the Official Gazette of the Federation on June 25, 2018 and Tenth Transitory Article, fraction IV,

of the Fiscal Miscellany Resolution for 2024, published in the Official Gazette of the Federation on December 29

2023,

communicates to you the following:

That to the taxpayer listed below, at the time, a Notice of

Presumption of non-existence of operations backed by certain fiscal receipts that it issued was notified,

this in accordance with the first and second paragraphs of Article 69-B of the Federal Tax Code

valid until July 24, 2018, in relation with Article 69 of its Regulations.

Following the procedure provided for in the aforementioned Article 69-B of the Federal Tax Code valid

until July 24, 2018, and in terms of the third paragraph of the aforementioned article, to the taxpayer of

reference was notified the definitive resolution as indicated below:

Notification to the taxpayer of the OFFICE OF THE DEFINITIVE RESOLUTION.

Taxpayer ID (R.F.C.)

Name,

denomination or

legal name of the

Taxpayer

Means of notification to the taxpayer

Number and

date of office

of definitive

resolution

Tax Box

Authority's public notice board

Personal Notification

Date on which

it was notified in

Tax

Box

Date on which

the notification

took effect

Date of

posting on the

Authority's

public notice board

Date on which

the notification

took effect

Date of

notification

Date on which

the notification

took effect

1

ALO010718IK2

AMP LOGISTICS,

S.A. DE C.V.

500-21-00-04-

02-2017-5364

dated December 11

2017

January 22

2018

February 15

2018

Additional taxpayer data.

Taxpayer ID (R.F.C.)

Name, denomination or legal

name of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

1

ALO010718IK2

AMP LOGISTICS, S.A. DE C.V.

CHIHUAHUA,

CHIHUAHUA

OTHER SUPPORT SERVICES FOR BUSINESSES

Absence of assets

Absence of

personnel

Lack of infrastructure

Therefore, the name or legal name of the taxpayer to whom the aforementioned resolution was notified

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

valid until July 24, 2018, which was published in the Official Gazette of the Federation, as indicated

below:

Taxpayer ID (R.F.C.)

Name, denomination or legal

name of the Taxpayer

Number and date of office containing in Global Definitive List

Date of publication in the Official

Gazette of the Federation

1

ALO010718IK2

AMP LOGISTICS, S.A. DE C.V.

500-05-2018-10859 dated April 27, 2018

May 21, 2018

Dissatisfied with the individual presumption notice or definitive resolution notice, a means of

defense was filed, from which the following sentence was concluded:

Taxpayer ID (R.F.C.)

Name, denomination or

legal name of the

Taxpayer

Means of

defense

Date of the

Resolution or

final sentence

Authority that resolved

Sense and/or effect of the resolution or final

sentence

1

ALO010718IK2

AMP LOGISTICS, S.A.

DE C.V.

Lawsuit for Nullity

2941/20-04-01-5-

OT

September 13

2021

Regional Court of the North

Center I, of the Federal

Court of Administrative Justice

The nullity of the challenged resolution is declared, consisting of office number 500- 21-00-04-02-2017-5364 dated December 11

2017, issued by the Decentralized Administration of Fiscal Audit of

Chihuahua

"1".

In view of the above, and in compliance with the interlocutory sentence dated May 23

2024, issued on the Complaint filed by the plaintiff in the administrative contentious lawsuit with

case number 2941/20-04-01-5-OT, as well as, with the final sentence dated September 13

2021, pronounced in the records of the aforementioned lawsuit, by the Regional Court of the North Center

I, of the Federal Court of Administrative Justice; it is informed that, as a consequence of the means of

defense indicated in the preceding paragraph, the procedure of Article 69-B of the Federal Tax Code

valid until July 24, 2018, followed against that taxpayer, has become without effect.

Finally, it is informed that the fact that the aforementioned taxpayer

has obtained a

favorable resolution against the presumption notice and/or definitive resolution, does not exempt it from

the responsibility it may have regarding other fiscal receipts that it 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, June 10, 2024. - In substitution for the absence of the Central Administrator of

Strategic Audit, from the Coordinator of Strategic Audit, from the Administrator of Strategic

Audit "1", "2", "3", "4", "5" and "6", based on articles 4, fourth paragraph, and 22, last paragraph,

numeral 5 subsection h), of the Internal Regulations of the Tax Administration Service in force, signs: Susana

Herrera Maldonado, Administrator of Strategic Audit "7". - Rubric.

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