Notice 500-05-2024-18441 Communicating List of Taxpayers Who Challenged Presumption Notices Under Article 69-B of the Federal Tax Code Valid Until July 24, 2018 — SHCP — MX

DOF: 01/11/2024

OFFICE 500-05-2024-18441 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, valid until July 24, 2018, or against the resolution referred to in the third paragraph of the aforementioned article, and once resolved, the judicial or administrative body left the referred act unsubstantiated.

A seal with the National Emblem, which says: United Mexican States.- TREASURY.- Ministry of

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

Central Administration of Strategic Fiscalization.

Office: 500-05-2024-18441

Subject: Communication of the list of taxpayers who

promoted some means of defense against the notice

of presumption 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

judicial or administrative body left unsubstantiated

the

referred act.

This Central Administration of Strategic Fiscalization, attached to the General Administration of Federal Fiscal Audit, of the Tax Administration Service, based on what is established 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

of 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, effective from November 22, 2015, in

conformity with what is established in the first paragraph of Article First Transitory 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 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, effective 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

of 2016, effective from July 23, 2016, in conformity with what is established in the

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

second of the Federal Tax Code valid until July 24, 2018, in relation to the article

Second transitory 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 Article Tenth transitory, 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 time, was notified of a Notice of

Presumption of non-existence of operations backed by certain fiscal vouchers that they issued,

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 to 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 that taxpayer

the definitive resolution was notified as indicated below:

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

No.

R.F.C.

Name, denomination or

social name of the

Taxpayer

Number and date of

office of definitive

resolution

Means of notification to the taxpayer

Tax Box

Authority's records

Personal Notification

Date on which

it was notified in

Tax

Box

Date on

which it took

effect of

notification

Date of posting on

the records of the

Fiscal Authority

Date on

which it took

effect of

notification

Date of

notification

Date on which

effect took

notification

GOM100527A1A

GRUPO ORGANICOS DE

MICHOACAN CHAVEZ

ALVAREZ, S.P.R. DE R.L.

500-38-00-04-02-2018-

2252 dated February 16

of 2018

February 22

of 2018

February 23

of 2018

Additional taxpayer information.

No.

R.F.C.

Name, denomination or social

name of the Taxpayer

Fiscal Address

Preponderant Activity

Reason for the Procedure

GOM100527A1A

GRUPO ORGANICOS DE

MICHOACAN CHAVEZ ALVAREZ,

S.P.R. DE R.L.

URUAPAN, MICHOACAN DE

OCAMPO

PLANTING, CULTIVATION AND HARVESTING OF

AVOCADO

Absence of assets

Absence of personnel

Lack of material capacity

Lack of infrastructure

For the above reason, the social 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:

No.

R.F.C.

Name, denomination or social name of the

Taxpayer

Number and date of office containing in Global List

Definitive

Date of publication in the Official

Gazette of the Federation

GOM100527A1A

GRUPO ORGANICOS DE MICHOACAN CHAVEZ

ALVAREZ, S.P.R. DE R.L.

500-05-2019-5125 dated January 21, 2019

February 19, 2019

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

defense from which the following conclusion was reached:

No.

R.F.C.

Name, denomination or

social 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

GOM100527A1A

GRUPO ORGANICOS DE

MICHOACAN CHAVEZ

ALVAREZ, S.P.R. DE R.L.

Nullity Trial 985/

21-21-01-4-OT

January 10,

2022

Regional Court of

Central Pacific of the

Federal Tribunal of

Administrative Justice

The nullity of the impugned resolution 600-37-00-00-00-2021-1500 dated April 30

of 2021, issued by the Decentralized Legal Administration of Michoacán "1", is declared plain and simple,

regarding the Administrative Recourse of Revocation Online

RRL2018003424, as well as, the originally appealed,

500-38-00-04-02-2018-2252 of February 16, 2018,

issued by the Decentralized Administration of Fiscal Audit

of Michoacán "2".

In view of the above, and in compliance with the interlocutory sentence of June 18

of 2024, regarding the Complaint filed by the plaintiff in the contentious administrative trial with

file number 985/21-21-01-4-OT, as well as, the definitive sentence of January 10

of 2022, pronounced in the records of the aforementioned trial, by the Regional Court of the Central Pacific of the Federal

Tribunal 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 ineffective.

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 them from the responsibility that

they may have regarding other fiscal vouchers that they 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 vouchers, for which reason, the powers of the

fiscal authority are reserved.

Respectfully.

Mexico City, August 23, 2024. - In substitution for the absence of the Central Administrator of

Strategic Fiscalization, from the Coordinator of Strategic Fiscalization, 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 force, signs: C.P.

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

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