Notice 500-05-2025-20118 Communicating List of Taxpayers Who Challenged Presumption Notices Under Article 69-B of the Federal Tax Code

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DOF: 01/08/2025

OFFICIAL NOTICE 500-05-2025-20118 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, in force 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 is placed on the margin, 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 Taxation.

OFFICIAL NOTICE: 500-05-2025-20118

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), in force 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 Taxation, attached to the General Administration of Federal Fiscal Audit, of the Tax Administration Service, based on what is established in Article 16, first paragraph of the Political Constitution of the United Mexican States; Articles 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; Articles 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 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 force from January 01, 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 attributions 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 in force 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 30, 2024,

communicates to you the following:

That the taxpayer listed below was notified at the appropriate time of a Presumption Notice of non-existence of operations backed by certain fiscal receipts that they issued, this in accordance with the first and second paragraphs of Article 69-B of the Federal Tax Code, in force 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, in force until July 24, 2018, and in terms of the third paragraph of the mentioned article, the definitive resolution was notified to that taxpayer as indicated below:

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

No.

RFC

Name, denomination or corporate name of the Taxpayer

Number and date of definitive resolution office

Means of notification to the taxpayer

Tax Box

Authority's Files

Personal Notification

Date notified in Tax Box

Date on which notification took effect

Date of fixation in the files of the Tax Authority

Date on which notification took effect

Date of notification

Date on which notification took effect

01

COCG620622L94

CORONADO CARRILLO GERARDO

500-71-04-01-02-2018-61300 of date August 07, 2018

August 14, 2018

August 15, 2018

Additional taxpayer data.

No.

RFC

Name, denomination or corporate name of the Taxpayer

Fiscal Address

Preponderant Activity

Reason for the Procedure

01

COCG620622L94

CORONADO CARRILLO GERARDO

MUNICIPIO DE TLALNEPANTLA DE BAZ, ESTADO DE MÉXICO

OTHER SERVICES RELATED TO TRANSPORT

Absence of assets

Absence of personnel

For the above reason, the corporate 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, in force until July 24, 2018, which was published in the Official Gazette of the Federation, as indicated below:

No.

RFC

Name, denomination or corporate name of the Taxpayer

Number and date of office containing in Global Definitive List

Date of publication in the Official Gazette of the Federation

01

COCG620622L94

CORONADO CARRILLO GERARDO

500-05-2018-29779 of date October 17, 2018

November 13, 2018

Disagreeing with the individual presumption office or definitive resolution office, a means of defense was filed from which the following sentence was concluded:

No.

RFC

Name, denomination or corporate name of the Taxpayer

Means of defense

Date of Resolution or final sentence

Authority that resolved

Sense and/or effect of the resolution or final sentence

01

COCG620622L94

CORONADO CARRILLO GERARDO

Nullity Trial 2489/21-11-02-4

February 17, 2025

Second Regional North-East Chamber of the State of Mexico of the Federal Administrative Justice Tribunal

The nullity of the impugned act is declared

500-71-04-01-02-2021-8512 of February 08, 2021, issued by the Decentralized Administration of Fiscal Audit of the Federal District "1", for the effect that, [ ... ] the authority proceeds to the cancellation of its data from the list published on the Internet portal, in accordance with Article 69-B of the Federal Tax Code; [ ... ].

In view of the above, it is communicated 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 in force until July 24, 2018, followed against that taxpayer, has become without effect.

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 they may have regarding other fiscal receipts that 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 reason, the powers of the tax authority are reserved.

Respectfully.

Mexico City, July 01, 2025.- In substitution for the absence of the Central Administrator of Strategic Taxation, from the Coordinator of Strategic Taxation, from the Administrator of Strategic Taxation "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 Taxation "7".- Rubric.

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