Notice 500-05-2024-25839 Communicating List of Taxpayers Who Challenged Presumption Notices Under Article 69-B of the Federal Tax Code Valid Until July 24, 2018

DOF: 07/02/2025

OFFICE 500-05-2024-25839 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 logo is placed at the margin, which says: Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Auditing.

OFFICE: 500-05-2024-25839

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), 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.

This Central Administration of Strategic Auditing, 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 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 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 through Decree by which various provisions of the Internal Regulations of the Secretariat 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 Customs Agency of Mexico are issued, published in the same official organ on December 21, 2021, in force from January 1, 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 attributes 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; 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 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, 2023, communicates the following to you:

That to the taxpayers listed below, a Notice of Presumption of non-existence of operations backed by certain fiscal receipts they issued was notified to them at the time, 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 mentioned article, the definitive resolution was notified to the taxpayers in question as indicated below:

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

No.

R.F.C.

Name, denomination or trade name of the Taxpayer

Number and date of the definitive resolution office

Means of notification to the taxpayer

Authority's Court

Personal Notification

Tax Box

Date of

posting on

the

Authority's Court

Date on which

notification took effect

Date of

notification

Date on which

notification took effect

Date on which

it was

notified

in Tax

Box

Date on which

notification took effect

01

AARA600425QK4

ADAME RENDON ANTONIA

500-39-00-06-02-2017-07679 of

date June 29, 2017

July 03

of 2017

July 04

of 2017

02

BEGO800830R95

BELTRAN GONZALEZ OSCAR

500-56-00-04-01-2018-05985 of

date August 14, 2018

August 22

of

2018

August 23

of 2018

03

CGC130712JI9

CONSULTORIA GENERAL

CUH CHIHUAHUA, S.A.

DE C.V. // In compliance with the

judgment of August 31

of 2020, issued by the Regional

Court of the North-Center I

within the Nullity Trial

1929/18-04-01-3-OT

500-05-2022-6118 of May 25

of 2022

June 01

of

2022

June 02

of 2022

04

CVI141029EA7

CONSTRUPROYECTO

VIVIENDA, S.A. DE C.V.

500-05-2018-14303 of June 25

of 2018

June 28

of

2018

August 06

of 2018

05

GSA150127I20

G+R STUDIO DE

ARQUITECTURA, S.C.

500-13-00-04-01-2018-1249 of

date February 01, 2018

February 09

of

2018

February 12

of 2018

06

GSC071106EL9

GESTION DE SERVICIOS EN

COMUNICACIÓN Y ENLACES,

S.A. DE C.V.

500-73-07-16-57-2017-4788 of

date March 24, 2017

March 30

of

2017

March 31

of 2017

07

LOGA680625F78

LOPEZ GARCIA ALEJANDRO

500-11-00-01-00-2018-2535 of

date November 20, 2018

December 03

of 2018

December 04

of 2018

08

MLM1212185E0

MYLY LOGISTICS MEXICANA,

S. DE R.L. DE C.V.

500-04-00-00-00-2019-7440 of

date January 31, 2019

February 06

of

2019

February 07

of 2019

09

NCA95102446A

NAT DEL CARIBE, S.A. DE C.V.

500-49-00-03-01-2018-006149 of

date September 25, 2018

October 11

of 2018

November 06

of 2018

10

OHR150119RT8

OXEN HUMAN RESOURCES,

S.A. DE C.V.

500-30-00-05-02-2018-04590 of

date June 19, 2018

June 25

of

2018

June 26

of 2018

11

OPE101004FW3

OPEREXATIVA, S.A. DE C.V.

500-41-00-03-02-2018-8629 of

date August 06, 2018

August 10

of

2018

August 13

of 2018

12

PSO110110FUA

PRAXIS SOLUCIONES, S.C.

500-13-00-03-01-2018-276 of

date July 11, 2018

July 31

of 2018

August 01

of 2018

13

QLU071008N83

QUALITY LUMBER, S. DE R.L.

DE C.V.

500-21-00-04-02-2018-594 of

date January 31, 2018

February 16

of

2018

February 19

of 2018

Additional data of the taxpayers.

No.

R.F.C.

Name, denomination or trade

name of the Taxpayer

Fiscal Address

Preponderant Activity

Reason for

Procedure

01

AARA600425QK4

ADAME RENDON ANTONIA

CUERNAVACA,

MORELOS

WHOLESALE TRADE OF

RED MEAT

Absence of assets

Absence of personnel

Lack of material capacity

Lack of Infrastructure

02

BEGO800830R95

BELTRAN GONZALEZ OSCAR

NOGALES, SONORA

RENTAL OF EQUIPMENT FOR

LIFTING, MOVING AND PLACING

MATERIALS

Absence of assets

Absence of personnel

03

CGC130712JI9

CONSULTORIA GENERAL CUH

CHIHUAHUA, S.A. DE C.V. // In

compliance with the judgment of

August 31, 2020, issued by the

Regional Court of the North-Center I

within the Nullity Trial

1929/18-

04-01-3-OT

OAXACA DE JUÁREZ,

OAXACA

OTHER PROFESSIONAL,

SCIENTIFIC AND

TECHNICAL SERVICES

Absence of assets

Absence of personnel

04

CVI141029EA7

CONSTRUPROYECTO VIVIENDA,

S.A. DE C.V.

ALCALDÍA

CUAUHTÉMOC,

MEXICO CITY

OTHER CIVIL ENGINEERING

CONSTRUCTIONS OR HEAVY WORK

Absence of assets,

Absence of personnel

05

GSA150127I20

G+R STUDIO DE ARQUITECTURA,

S.C.

LOS CABOS, BAJA

CALIFORNIA SUR

ARCHITECTURE SERVICES

Absence of assets,

Absence of personnel,

Lack of material capacity,

Lack of Infrastructure

06

GSC071106EL9

GESTION DE SERVICIOS EN

COMUNICACIÓN Y ENLACES,

S.A.

DE C.V.

ÁLVARO OBREGÓN,

MEXICO CITY

OTHER CONSULTING SERVICES

SCIENTIFIC AND

TECHNICAL

Absence of assets,

Absence of personnel

07

LOGA680625F78

LOPEZ GARCIA ALEJANDRO

ALCALDÍA IZTAPALAPA,

MEXICO CITY

OTHER INTERMEDIARIES OF

WHOLESALE TRADE

Absence of assets,

Absence of personnel,

Lack of material capacity,

Lack of Infrastructure

08

MLM1212185E0

MYLY LOGISTICS MEXICANA,

S.

DE R.L. DE C.V.

CIUDAD JUÁREZ,

CHIHUAHUA

WHOLESALE TRADE OF

MACHINERY AND EQUIPMENT FOR

OTHER SERVICES AND FOR

COMMERCIAL ACTIVITIES

Absence of assets,

Absence of personnel.

Lack of material capacity

09

NCA95102446A

NAT DEL CARIBE, S.A. DE C.V.

BENITO JUÁREZ,

QUINTANA ROO

CONSTRUCTION OF COMMERCIAL,

INSTITUTIONAL AND

SERVICE PROPERTIES

Absence of assets,

Absence of personnel

10

OHR150119RT8

OXEN HUMAN RESOURCES,

S.A.

DE C.V.

GUADALAJARA,

JALISCO

CONSULTING SERVICES IN

ADMINISTRATION

Absence of assets,

Absence of personnel,

Lack of material capacity,

Lack of Infrastructure

11

OPE101004FW3

OPEREXATIVA, S.A. DE C.V.

POZA RICA DE

HIDALGO, VERACRUZ

OTHER PROFESSIONAL,

SCIENTIFIC AND

TECHNICAL SERVICES

Absence of assets,

Absence of personnel,

Lack of material capacity,

Lack of Infrastructure

12

PSO110110FUA

PRAXIS SOLUCIONES, S.C.

LA PAZ, BAJA

CALIFORNIA SUR

CONSULTING SERVICES IN

ADMINISTRATION

Absence of assets,

Absence of personnel,

Lack of Infrastructure

13

QLU071008N83

QUALITY LUMBER, S. DE R.L. DE

C.V.

HIDALGO DEL PARRAL,

CHIHUAHUA

WHOLESALE TRADE OF

WOOD

Absence of assets,

Absence of personnel,

Lack of Infrastructure

For the above reason, the names or trade names of the taxpayers to whom the aforementioned resolutions were notified were 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 trade name of the Taxpayer

Number and date of the office

that contains in the

Global Definitive List

Date of publication in

the Official Gazette of the

Federation

01

AARA600425QK4

ADAME RENDON ANTONIA

500-05-2018-10788 of April 16

of 2018

May 02

of 2018

02

BEGO800830R95

BELTRAN GONZALEZ OSCAR

500-05-2018-29849 of October 26

of 2018

November 21

of 2018

03

CGC130712JI9

CONSULTORIA GENERAL CUH CHIHUAHUA, S.A. DE C.V. // In

compliance with the judgment of August 31, 2020, issued by

the Regional Court of the North-Center I within the Nullity Trial

1929/18-

04-01-3-OT

500-05-2022-20075 of August 15

of 2022

September 14

of 2022

04

CVI141029EA7

CONSTRUPROYECTO VIVIENDA, S.A. DE C.V.

500-05-2018-27105 of September 27

of 2018

October 23

of 2018

05

GSA150127I20

G+R STUDIO DE ARQUITECTURA, S.C.

500-05-2019-18068 of May 24

of 2019

July 01

of 2019

06

GSC071106EL9

GESTION DE SERVICIOS EN COMUNICACIÓN Y ENLACES,

S.A. DE

C.V.

500-05-2017-16195 of June 16

of 2017

June 30

of 2017

07

LOGA680625F78

LOPEZ GARCIA ALEJANDRO

500-05-2019-7288 of February 15

of 2019

March 28

of 2019

08

MLM1212185E0

MYLY LOGISTICS MEXICANA, S. DE R.L. DE C.V.

500-05-2019-7340 of March 25

of 2019

April 26

of 2019

09

NCA95102446A

NAT DEL CARIBE, S.A. DE C.V.

500-05-2019-5125 of January 21

of 2019

February 19

of 2019

10

OHR150119RT8

OXEN HUMAN RESOURCES, S.A. DE C.V.

500-05-2018-27059 of September 19

of 2018

October 08

of 2018

11

OPE101004FW3

OPEREXATIVA, S.A. DE C.V.

500-05-2018-27105 of September 27

of 2018

October 23

of 2018

12

PSO110110FUA

PRAXIS SOLUCIONES, S.C.

500-05-2019-18068 of May 24

of 2019

July 01

of 2019

13

QLU071008N83

QUALITY LUMBER, S. DE R.L. DE C.V.

500-05-2018-20842 of July 12

of 2018

August 21

of 2018

Disagreeing with the individual presumption office or the definitive resolution office, they promoted means of defense of which the following resolution or judgment was concluded:

No.

R.F.C.

Name, denomination

or trade name of the

Taxpayer

Means of defense

Date of the

Resolution or

final judgment

Authority that

resolved

Sense and/or effect of the

resolution or final judgment

01

AARA600425QK4

ADAME RENDON

ANTONIA

Nullity Trial

1568/17-14-01-5

June 10

of

2024

Regional Court of

the Pacific of the

Federal Court of Administrative

Justice

The nullity of the impugned resolution 500-39-00- 06-02-2017-07679 of June 29

of 2017, issued by the

Concentrated Administration of

Fiscal Audit of Morelos "1" is declared.

02

BEGO800830R95

BELTRAN GONZALEZ

OSCAR

Nullity Trial

924/21-02-01-4

October 18

of

2022

Regional Court of

the Northwest II of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution 500-56-00- 04-01-01-2018-05985 of August 14

of 2018, issued by the

Concentrated Administration of

Fiscal Audit of Sonora "3" is declared.

03

CGC130712JI9

CONSULTORIA

GENERAL CUH

CHIHUAHUA, S.A. DE

C.V.

Nullity Trial

2365/22-04-01-8-OT

May 16

of

2023

Regional Court of

the North Center I of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution 500-05- 2022-6118 of May 25

of 2022, issued by the Administration

Central of Strategic Auditing is declared.

04

CVI141029EA7

CONSTRUPROYECTO

VIVIENDA, S.A. DE C.V.

Nullity Trial

1279/19-11-02-2-OT

April 16

of

2021

Second Regional

Court North-East

of the State of Mexico

of the Federal Court of

Administrative

Justice

The nullity of the impugned resolution 500-05- 2018-14303 of June 25

of 2018, issued by the Administration

Central of Strategic Auditing is declared.

05

GSA150127I20

G+R STUDIO DE

ARQUITECTURA, S.C.

Nullity Trial

2237/20-01-01-1

December 06

of 2022

First Regional Court

of the Northwest I of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution office 600- 12-2020-000768 of May 26

of 2020, issued by the

Concentrated Administration

Juridical of Baja California Sur "1", is declared

by which the

Administrative Recourse of

Revocation Online

RRL2019007384 and RRL2019007387 was resolved,

as well as, of the originally

appealed 500-13-00-04-01-2018- 1249 of February 01, 2018,

signed by the Administration

Concentrated of Fiscal Audit

of Baja California Sur "2".

06

GSC071106EL9

GESTION DE

SERVICIOS EN

COMUNICACIÓN Y

ENLACES, S.A. DE C.V.

Nullity Trial

24598/17-17-13-3

June 08

of

2021

Auxiliary Court in

Matter of

Serious Administrative

Responsibilities and Second

Auxiliary Court of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution 600-73-00- 02-00-2017-08291 of August 14

of 2017, issued by the

Concentrated Administration

Juridical of the Federal District "3", is declared

by which the

Administrative Recourse of

Revocation Online

RRL2017004728 was resolved, as well as, of the

originally appealed 500-73-07- 16-57-2017-4788 of March 24

of 2017, signed by the Administration

Concentrated of Fiscal Audit

of the Federal District "3".

07

LOGA680625F78

LOPEZ GARCIA

ALEJANDRO

Nullity Trial

15484/19-17-12-8

September 04

of 2023

Twelfth Regional Court

Metropolitan of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution 600-10-00- 01-00-2019-06135 of May 27

of 2019, issued by the

Concentrated Administration

Juridical of Baja California "2", is declared

through which it resolved the Administrative Recourse of Revocation Online

RRL2019000860 and

accumulated RRL2019000863,

RRL2019000883 and RRL2019000886,

as well as, of the originally

appealed 500-11-00-01-00-2018- 2535 of November 20

of 2018,

signed by the

Administration

Concentrated of

Fiscal Audit

of Baja

California "3".

08

MLM1212185E0

MYLY LOGISTICS

MEXICANA, S. DE R.L.

DE C.V.

Nullity Trial

19/

694-24-01-02-05-OL

March 27

of

2023

Specialized Court

Mixed in Trials Online

and in Matter

Environmental and of

Regulation of the

Federal Court of

Administrative Justice

The nullity of the impugned resolution

500-04-00- 00-00-2019-7440 of

date January 31

of 2019, issued by the

Central Administration

of

Verification and Evaluation of

Federal Entities in Matter of

Fiscal Coordination is declared.

09

NCA95102446A

NAT DEL CARIBE, S.A.

DE C.V.

Nullity Trial

122/21-20-01-4

August 02

of

2022

Regional Court of

the Caribbean and Auxiliary of

the Federal Court of

Administrative Justice

The nullity of the ficta confirmatory resolution, attributed to the Administration

Concentrated Juridical of

Quintana Roo "2", is declared

over the Administrative Recourse

of Revocation Online

RRL2020009029, as well as, of

the originally appealed 500-49-00- 03-01-2018-006149 of September 25

of 2018, signed by the Administration

Concentrated of

Fiscal Audit of Quintana Roo "2".

10

OHR150119RT8

OXEN HUMAN

RESOURCES, S.A. DE

C.V.

Nullity Trial

69/

19-03-01-1

February 01

of

2023

First Regional Court

of the Northwest III of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution 600-30-2018-4869 of

date October 19, 2018, issued

by the Administration

Concentrated Juridical of Jalisco "1", is declared

by which the Administrative Recourse of

Revocation Online

RRL2018007763 was resolved, as well as, of the

originally appealed 500-30-00- 05-02-2018-04590 of June 19

of 2018, signed by the

Administration Concentrated of

Fiscal Audit of Jalisco "1".

11

OPE101004FW3

OPEREXATIVA,

S.A. DE

C.V.

Nullity Trial

1733/20-13-01-1

July 02

of

2021

Third Specialized Court

in Matter of Foreign

Trade and Auxiliary of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution

600-64-00- 00-00-2020-001342 of June 18

of 2020, is declared

issued by the

Concentrated Administration

Juridical of Veracruz "1", as well as,

of the originally appealed 500-41- 00-03-02-2018-8629 of August 06

of 2018,

signed by the

Administration Concentrated of

Fiscal Audit of Nuevo León "1".

12

PSO110110FUA

PRAXIS SOLUCIONES,

S.C.

Nullity Trial

2589/20-03-01-10

February 17

of

2023

First Regional Court

of the Northwest III of

the Federal Court of

Administrative Justice

The nullity of the impugned resolution 600-12- 2020-000678 of March 24

of 2020, issued by the

Concentrated Administration

Juridical of Baja California Sur "1", is declared

by which the

Administrative Recourse of

Revocation Online

RRL2018008711 was resolved, as well as, of the

originally appealed 500-13-00- 03-01-2018-276 of July 11

of 2018, signed by the Administration

Concentrated of Fiscal Audit

of Baja California Sur "2".

13

QLU071008N83

QUALITY LUMBER,

S.

DE R.L. DE C.V.

Nullity Trial

0027-2021-02-C-05-

02-03-01-L

May 31

of

2023

Second Regional Court

of the North

Center II of the Federal

Court of

Administrative

Justice

The nullity of the impugned resolution, 500-21-00-04-02-2018- 594 of January 31, 2018, is declared

issued by the Administration

Concentrated of Fiscal Audit

of Chihuahua "1".

In virtue of the above, 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 those taxpayers, has become 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 the faculties of the fiscal authority are reserved.

Respectfully.

Mexico City, November 11, 2024. - In substitution for the absence of the Central Administrator of Strategic Auditing, of the Coordinator of Strategic Auditing, of the Administrator of Strategic Auditing "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 Auditing "7". - Rubric.

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