Regulatory Alerts2025-02-07 | DOF 5748652Added
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
The Servicio de Administración Tributaria communicates a list of 13 taxpayers whose tax procedures under Article 69-B of the Federal Tax Code (valid until July 24, 2018) have been rendered without effect due to judicial rulings declaring the nullity of the definitive resolutions. The document details the specific legal challenges, the courts that issued the rulings, and the dates of the final judgments. It clarifies that while the specific acts are annulled, the taxpayers remain subject to fiscal responsibility for other invoices issued without the necessary assets, personnel, infrastructure, or material capacity.
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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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