Notice 500-05-2024-18353 Communicating List of Taxpayers Who Rebutted the Presumption of Non-Existence of Operations Under Article 69-B of the Federal Tax Code

DOF: 20/09/2024

OFFICE 500-05-2024-18353 through which the list of taxpayers who rebutted the presumption of non-existence of operations provided for in the first paragraph of Article 69-B of the Federal Tax Code in effect until July 24, 2018 is communicated.

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

Office: 500-05-2024-18353

Subject:

The list of taxpayers who

REBUTTED the presumption of non-existence of operations provided for in the first paragraph of
Article 69-B of the Federal Tax Code
in effect until July 24, 2018 is communicated.

This Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit, of the Tax Administration Service, based on what is provided for in 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, amended by Decree published in the same Official Gazette on June 12 of 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 effect from November 22, 2015, in accordance with what is provided in the first paragraph of the First Transitory Article of said Regulations and amended 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 effect from January 01, 2022, in accordance with what is provided in the First Transitory Article of said Decree; Third Article, fraction I, subsection a), of the Agreement by which various powers are delegated to Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, in effect from July 23 of 2016, in accordance with what is provided in the First Transitory Article of said Agreement; in the articles 33, last paragraph, 63 of the Federal Tax Code in effect and 69-B, first and second paragraphs of the Federal Tax Code in effect until July 24, 2018, in relation to 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 of 2023, communicates to you the following:

That the taxpayer listed below, at the appropriate time, was notified of an office of presumption of non-existence of operations backed by certain fiscal receipts that it issued, this in accordance with the first and second paragraphs of Article 69-B of the Federal Tax Code, as well as, in the particular case, a final resolution issued in terms of the third paragraph of the legal provision in question, in effect until July 24, 2018; however, as a result of what was resolved in the defense mechanism filed, it is determined that said taxpayer rebutted the presumption of non-existence, as far as it specifically concerns the operations indicated in said offices, whose data are as follows:

Section A.- Notification of the OFFICE OF PRESUMPTION 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.

R.F.C.

Name, denomination or trade name of the
Taxpayer

Number and date of the individual office of presumption

Authority issuer of the individual office of presumption

Means of notification to the taxpayer

Authority's public records

Personal Notification

Notification via Tax Box

Date of posting on the
Authority's public records

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

GCA1508207P4

GRUPO CHANT, S.A.P.I.
OF C.V.

900-03-03-00-00-
2018-7553 of date May 23 of 2018

General Administration of
Large
Taxpayers

May 25 of
2018

May 28 of 2018

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 the Global office of presumption

Date of notification on the
Internet page of the Service of Tax Administration

Date on which notification took effect

1

GCA1508207P4

GRUPO CHANT, S.A.P.I. OF C.V.

500-05-2018-16632 of date June 01 of 2018

June 01 of 2018

June 04 of 2018

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 the Global office of presumption

Date of notification in the
Official Gazette of the Federation

Date on which notification took effect

1

GCA1508207P4

GRUPO CHANT, S.A.P.I. OF C.V.

500-05-2018-16632 of date June 01 of 2018

June 25 of 2018

June 26 of 2018

Section D.- Notification of the OFFICE OF FINAL RESOLUTION.

R.F.C.

Name, denomination or trade name of the
Taxpayer

Number and date of the office of final resolution

Authority issuer of the final resolution

Means of notification to the taxpayer

Authority's public records

Personal Notification

Notification via Tax Box

Date on which notification took effect

Date of notification

Date on which notification took effect

Date on which notification took effect

Date of notification

Date on which notification took effect

1

GCA1508207P4

GRUPO CHANT,
S.A.P.I. OF C.V.

In compliance with the judgment dated October 30, 2023, issued by the Second Regional Chamber of the West of the Federal Administrative Justice Tribunal, in the Nullity Trial 2544/23-07-02-9, in which it resolved to declare the nullity of the contested office number 500-05- 2023-4005 of January 19, 2023, issued by the Central Administration of Strategic Audit, by which, the request to publish in the Official Gazette of the Federation and the internet page of the Tax Administration Service, that the plaintiff rebutted the presumption of non-existence of operations provided for in the sixth paragraph of Article 69-B, of the Federal Tax Code; ordering the defendant authority to resolve the plaintiff's requests favorably, and also, to perform the necessary acts to restore the legal sphere of the defendant in the terms specified.

Section E.- Additional taxpayer data.

R.F.C.

Name, denomination or trade name of the Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

1

GCA1508207P4

GRUPO CHANT, S.A.P.I. OF C.V.

Guadalajara, Jalisco.

Manufacture of other iron and steel products from purchased material

Absence of assets

Absence of personnel

In view of the foregoing, and in compliance with the interlocutory judgment dated May 27 of 2024, issued on the Complaint filed by the plaintiff in the administrative litigation trial with case number 2544/23-07-02-9, as well as, with the final judgment dated October 30, 2023, pronounced in the records of said trial, by the Second Regional Chamber of the West of the Federal Administrative Justice Tribunal; it is informed that, as a consequence of the defense mechanism indicated in the preceding paragraph, the taxpayer rebutted the presumption of non-existence of operations referred to in the
Article 69-B of the Federal Tax Code, in effect until July 24, 2018.

However, it is specified that, the fact that the indicated taxpayer has specifically rebutted the facts recorded in the office of presumption and of final resolution that motivated its publication in the corresponding list, is only in relation to the fiscal receipts indicated in the office of presumption that was notified to it at the appropriate time, leaving intact the powers of the tax authority in terms of Article 69-B of the Federal Tax Code in relation to other fiscal receipts that it may have issued.

Respectfully.

Mexico City, August 01, 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 effect, signs:

C.P.

Nayeli Margarita Ramos Hernández, Administrator of Strategic Audit "7".- Rubric.

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