Notice 500-05-2025-5849 Communicating List of Taxpayers Who Rebutted the Presumption of Non-Existence of Operations Under Article 69-B of the Federal Fiscal Code

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DOF: 04/04/2025

OFFICE 500-05-2025-5849 through which 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 Fiscal Code is communicated.

At the margin, a seal with the National Coat of Arms, 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 Auditing.

OFFICE: 500-05-2025-5849

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 Fiscal Code is communicated.

This Central Administration of Strategic Auditing, attached to the General Administration of Federal Fiscal Audit, of the

Tax Administration Service, based on what is provided 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 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 Service of

Tax Administration published in the Official Gazette of the Federation on

August 24, 2015, in effect from November 22,

2015, in accordance with what is provided in the first paragraph of Article First Transitory of said Regulations and reformed through

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 effect from January 01,

2022, in

accordance with what is provided in the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement

by which various powers are delegated to the Public Servants of the Tax Administration Service, published in the

Official Gazette of the Federation on June 23, 2016, in effect from July 23, 2016, in accordance with what is provided in the

Transitory Article First of said Agreement; as well as in articles 33, last paragraph, 63 and 69-B, sixth paragraph of the Fiscal Code of the

Federation, communicates the following:

That the taxpayer listed below, at the time, was notified of an office of presumption of non-existence of

operations backed by certain fiscal receipts that he issued, this in accordance with paragraphs first and second of

Article 69-B of the Federal Fiscal Code, however, during the procedure provided for in the second paragraph of the cited legal

provision, through the presentation of evidence and arguments offered and exhibited, said taxpayer managed to rebut the presumption of the

authority with respect to the operations specifically mentioned in said office, whose data are as follows:

Section A.- Notification of the OFFICE OF PRESUMPTION in accordance with paragraphs first and second of Article 69-B of the

Federal Fiscal Code, in relation to Article 69 of its Regulations.

R.F.C.

Name,

denomination or legal name

of the

Taxpayer

Number and date of individual

presumption office

Issuing authority of the

individual presumption

office

Means of notification to the taxpayer

Authority's benches

Personal Notification

Notification by

Tax Box

Date of posting on

the benches 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

1

VOS120614SR6

VALUE ORIENTATED

SERVICES VOS, S.A.

DE C.V.

500-05-2019-27745 of

date August 28,

2019

Central Administration of

Strategic Auditing

August 29, 2019

August 30, 2019

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

R.F.C.

Name, denomination or legal name of the

Taxpayer

Number and date of Global

presumption office

Date of notification on the Internet page of the

Tax Administration Service

Date on which the notification took effect

1

VOS120614SR6

VALUE ORIENTATED SERVICES VOS, S.A. DE

C.V.

500-05-2019-27980 of date

October 1,

2019

October 01, 2019

October 02, 2019

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

R.F.C.

Name, denomination or legal name of the

Taxpayer

Number and date of Global

presumption office

Date of notification in the Official Gazette

of the Federation

Date on which the notification took effect

1

VOS120614SR6

VALUE ORIENTATED SERVICES VOS, S.A. DE C.V.

500-05-2019-27980 of date

October 1,

2019

October 18, 2019

October 21, 2019

Section D.- Notification of the OFFICE OF FINAL RESOLUTION.

R.F.C.

Name,

denomination or

legal

name of the

Taxpayer

Number and

date of office

of final

resolution

Issuing authority

of the

final

resolution

Means of notification to the taxpayer

Authority's benches

Date on which

the notification took effect

Date of

notification

Date on which

the notification took effect

Date on which

the notification took effect

Date of

notification

Date on which

the notification took effect

1

VOS120614SR6

VALUE

ORIENTATED

SERVICES VOS,

S.A. DE C.V.

In compliance with the sentence of April 11, 2024, issued by the Specialized Mixed Chamber in Online Trials

and in Environmental and Regulatory Matters of the Federal Administrative Justice Tribunal, in the Nullity Trial 20/1715- 24-01-03-06-OL, in which it resolved to declare the plain nullity of the challenged resolution contained in office 600-41-2020-3065 of date June 17, 2020 issued by the Decentralized Legal Administration of Nuevo León " 1 " and the originally appealed one with number 500-05-2020-7638 of date February 07, 2020, issued by the Central Administration of Strategic Auditing, by which it resolved that the plaintiff did not rebut the presumption of non-existence of operations provided for in the second

paragraph of Article 69-B of the Federal Fiscal Code; ordering the defendant authority " to carry out the publications on the internet page of the

Tax Administration Service and in the Official Gazette of the Federation, that the plaintiff rebutted (sic) the presumption of non-existence of operations,

by virtue and as a consequence of the declaration of plain annulment of the challenged resolution; as well as of the originally appealed one ( ... ) " .

Section E.- Additional data of the taxpayer.

R.F.C.

Name, denomination or legal name of the

Taxpayer

Fiscal Address

Predominant Activity

Reason for the Procedure

1

VOS120614SR6

VALUE ORIENTATED SERVICES VOS, S.A.

DE C.V.

Monterrey, Nuevo León

Other wholesale trade intermediaries

Absence of Assets, Absence of

Personnel

However, it is specified that, the fact that the aforementioned taxpayer has specifically rebutted the facts recorded in

the presumption office and the final resolution office that motivated its publication in the corresponding list, is only in relation to the

fiscal receipts mentioned in the presumption office 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 Fiscal Code in relation to other fiscal receipts that he may have issued in

case.

Respectfully.

Mexico City, February 05, 2025. - 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 the

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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