Notice 500-05-2024-18354 Communicating List of Taxpayers Who Rebutted the Presumption of Non-Existence of Transactions Under Article 69-B of the Federal Tax Code

DOF: 20/09/2024

OFFICE 500-05-2024-18354 communicating the list of taxpayers who rebutted the presumption of non-existence of transactions provided for in the first paragraph of Article 69-B of the Federal Tax Code.

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: 500-05-2024-18354

Subject:

List of taxpayers who

REBUTTED the presumption of non-existence of transactions provided for in the first paragraph of
Article 69-B of the Federal Tax Code 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 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 december 15, 1995, reformed by Decree published in the same Official Gazette on June 12, 2003; 1, 2, first paragraph, 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 compliance 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, in effect from January 01, 2022, in compliance 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 the Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, in effect from July 23, 2016, in compliance with what is provided in the First Transitory Article of said Agreement; as well as articles 33, last paragraph, 63 and 69-B, sixth paragraph of the Federal Tax Code, communicates the following:

That the taxpayer listed below, at the time, was notified of an office of presumption of non-existence of transactions backed by certain fiscal receipts issued by them, this in accordance with the first and second paragraphs of article 69-B of the Federal Tax Code, however, during the procedure provided for in the second paragraph of the cited legal provision, through the presentation of evidence and arguments offered and exhibited, said taxpayer managed to rebut the presumption of the authority with respect to the operations indicated in said office, whose data are the following:

Section A.- Notification of the OFFICE OF PRESUMPTION in accordance with the first paragraphs
and second of article 69-B of the Federal Tax Code, in relation to article 69 of its Regulations.

R.F.C.

Name, name or legal 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

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

GEN121213IZA

GRUPO

ENCRAGE,

S.A.P.I. DE C.V.

500-18-00-04-02-
2019-3861 dated July 04
2019

Administration
Concentrated Fiscal Audit of
Colima " 1 "

July 11, 2019

July 12, 2019

Section B.- Notification on the Internet page of the Tax Administration Service.

R.F.C.

Name, name or legal name of the
Taxpayer

Number and date of Global office of presumption

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

Date on which notification took effect

1

GEN121213IZA

GRUPO ENCRAGE, S.A.P.I. DE C.V.

500-05-2019-27773 dated September 2
2019

September 02, 2019

September 03, 2019

Section C.- Notification in the Official Gazette of the Federation.

R.F.C.

Name, name or legal name of the
Taxpayer

Number and date of Global office of presumption

Date of notification in the
Official Gazette of the Federation

Date on which notification took effect

1

GEN121213IZA

GRUPO ENCRAGE, S.A.P.I. DE C.V.

500-05-2019-27773 dated September 2
2019

September 25, 2019

September 26, 2019

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

R.F.C.

Name, name or legal name of the
Taxpayer

Number and date of office of final resolution

Issuing Authority of the final resolution

Means of notification to the taxpayer

Authority's public notice board

Personal Notification

Notification via Tax Mailbox

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

GEN121213IZA

GRUPO

ENCRAGE,

S.A.P.I. DE C.V. //

In compliance with the Sentence of date September 09 2022, issued by the First Regional Chamber of the West of the Federal Court of Administrative Justice, within the Nullity Trial 5372/ 20-07-01-1

500-18-00-04-
02-2024-444 of
April 23, 2024

Administration
Concentrated
Fiscal Audit of
Colima " 1 "

April 29, 2024

April 30, 2024

Section E.- Additional data of taxpayers.

R.F.C.

Name, name or legal name of the
Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

1

GEN121213IZA

GRUPO ENCRAGE, S.A.P.I.
DE C.V.

Tijuana, Baja California

Consulting Services in
Administration.

Absence of Assets, Absence of
Personnel, Lack of Infrastructure

Finally, it is specified that the fact that the aforementioned 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 them at the time, being safe the powers of the tax authority in terms of article 69-B of the Federal Tax Code in relation to other fiscal receipts that they 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 Fiscalization Strategic " 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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