Notice 500-05-2025-17012 Communicating List of Taxpayers Who Rebutted the Presumption of Non-Existence of Operations Under Article 69-B of the Federal Tax Code

DOF: 11/07/2025

OFFICE ORDER 500-05-2025-17012 communicating 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.

A seal with the National Coat of Arms is placed at the margin, which reads: United Mexican States.- Treasury.- Ministry of

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

• Central Administration of Strategic Audit.

OFFICE ORDER: 500-05-2025-17012

Subject:

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.

This Central Administration of Strategic Audit, 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

of 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 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 Ministry of

Treasury 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 established

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 established 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 Eighth Transitory Article, fraction IV, of the Fiscal Miscellany Resolution for 2025, published in the Official Gazette of the Federation on December 20

of 2024, communicates the following to you:

That to the taxpayers listed below, at the time, a notice of

presumption of non-existence of operations backed by certain fiscal receipts that

they issued was notified to them, 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 means filed, it is determined that said taxpayers rebutted the presumption of non-existence, since it specifically concerns the operations indicated in said notices, whose data are as follows:

Section A.- Notification of the NOTICE 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.

No.

R.F.C.

Name,

denomination or

trade name of the

Taxpayer

Number and

date of

individual notice

of presumption

Issuing Authority

of the individual

notice of

presumption

Means of notification to the taxpayer

Authority's public records

Personal Notification

Notification via Tax Mailbox

Date of

posting on the

public records

of the

Tax Authority

Date on which

the

notification took effect

Date of

notification

Date on which

the

notification took effect

Date of

notification

Date on which

the

notification took effect

01

SOM120803H2A

SIMEC

INTERNATIONAL 9,

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

900-03-05-00-

00-2018-1049

of May 23

of 2018

General Administration

of Large

Taxpayers

May 25, 2018

May 28, 2018

02

TFI050606PD7

TECNICA

FINANCIERA, S.C.

500-43-03-07-

01-2017-5889

of June 27

of 2017

Decentralized Administration

of Fiscal Audit of

Nuevo León "3"

June 27, 2017

June 28, 2017

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

No.

R.F.C.

Name, denomination or trade name of the

Taxpayer

Number and date of Global

notice of

presumption

Date of notification on the

Internet page of the Service

of Tax Administration

Date on which the

notification took effect

01

SOM120803H2A

SIMEC INTERNATIONAL 9, S.A.P.I. DE C.V.

500-05-2018-16632 dated June 01

of 2018

June 01, 2018

June 04, 2018

02

TFI050606PD7

TECNICA FINANCIERA, S.C.

500-05-2017-32156 dated September 18

of 2017

September 18, 2017

September 19, 2017

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

No.

R.F.C.

Name, denomination or trade name

of the Taxpayer

Number and date of Global notice of

presumption

Date of notification in the Official

Gazette of the Federation

Date on which the

notification took effect

01

SOM120803H2A

SIMEC INTERNATIONAL 9, S.A.P.I. DE

C.V.

500-05-2018-16632 dated June 01

of 2018

June 25, 2018

June 26, 2018

02

TFI050606PD7

TECNICA FINANCIERA, S.C.

500-05-2017-32156 dated September 18

of 2017

October 20, 2017

October 23, 2017

Section D.- Notification of the FINAL RESOLUTION notice.

No.

R.F.C.

Name,

denomination or

trade name of the

Taxpayer

Number and

date of

final resolution

notice

Issuing Authority

of the

final resolution

Means of notification to the taxpayer

Authority's public records

Personal Notification

Notification via Tax Mailbox

Date of

posting on the

public records of

the Tax

Authority

Date on

which the

notification took effect

Date of

notification

Date on which

the

notification took effect

Date of

notification

Date on which

the

notification took effect

01

SOM120803H2A

SIMEC

INTERNATIONAL

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

In compliance with the sentence dated December 14, 2023, issued by the Regional Third Chamber of the West of the Federal Administrative Justice Tribunal, in the Nullity Trial 2545/23-07-03-5, in which it resolved to declare the nullity of the challenged notice 500-05-2023-4007

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, was resolved as inadmissible; recognizing the

subjective right of the plaintiff to be published in the list provided for in the referred Article 69-B, sixth paragraph of that legal order,

condemning the authority to comply with the obligation related to it.

02

TFI050606PD7

TECNICA

FINANCIERA, S.C.

// In compliance

with the resolution

contained in the

notice number 600-

43-2018-4892 of

date November 20

of 2018,

issued by the

Administration

Decentralized

Legal of Nuevo

León "3",

in the

Appeal for

Revocation in

Online number

RRL2018004549.

500-43-03-

07-01-2019-

2406 of March 29

of 2019

Administration

Decentralized

of Fiscal Audit

of Nuevo

León "3"

April 01, 2019

April 02, 2019

Section E.- Additional taxpayer data.

No.

R.F.C.

Name, denomination or trade name of the

Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

01

SOM120803H2A

SIMEC INTERNATIONAL 9, S.A.P.I. DE C.V.

Guadalajara, Jalisco

Complex Steel Plants

Absence of assets,

Absence of personnel

02

TFI050606PD7

TECNICA FINANCIERA, S.C.

San Pedro Garza García, Nuevo

León

Institutions for the deposit of

securities

Absence of assets,

Absence of personnel

Notwithstanding, it is specified that, the fact that the indicated taxpayer has specifically rebutted the

events recorded in the notice 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 notice of presumption that was notified to him at the time, being subject to 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, May 16, 2025.- In substitution for the absence of the Central Administrator of

Strategic Audit, of the Coordinator of Strategic Audit, of 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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