Office 500-05-2023-15941 Communicating the List of Taxpayers Who Disproved the Presumption of Non-Existence of Operations Provided for in the First Paragraph of Article 69-B of the Federal Fiscal Code — SHCP — MX

DOF: 06/10/2023

OFFICE 500-05-2023-15941 communicating the list of taxpayers who disproved the presumption of non-existence of operations provided for in the first paragraph of Article 69-B of the Federal Fiscal Code

On the margin a seal with the National Shield, stating: United Mexican States.- FINANCE.- Secretariat of Finance and Public Credit.- Tax Administration Service.- General Administration of Federal Tax Audit.- Central Administration of Strategic Oversight.

Office: 500-05-2023-15941

Subject:

List of taxpayers who

DISPROVED 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 Oversight, attached to the General Administration of Federal Tax Audit, of the Tax Administration Service, based on the provisions of Articles 16, first paragraph of the Political Constitution of the United Mexican States; 1, 7, sections VII, XII and XVIII and 8, section 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 said Official Gazette of the Federation on June 12, 2003; 1, 2, first paragraphs, Section B, section III, subsection e) and second, 5, first paragraph, 13, section VI, 23, Section E, section I, in relation to Article 22 first paragraphs, section 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, effective from November 22, 2015, in accordance with the provisions of the First Transitory Article of said Regulations and reformed by Decree reforming and adding various provisions of the Internal Regulations of the Secretariat of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service, and issuing the Internal Regulations of the National Customs Agency of Mexico, published in the same official body on December 21, 2021, effective from January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Third Article, section I, subsection a), of the Agreement whereby 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, effective from July 23, 2016, in accordance with the provisions of the First Transitory Article of said Agreement; as well as in Articles 33, last paragraph, 63 and 69-B, sixth paragraph of the Federal Fiscal Code, communicates the following:

That to the taxpayers listed below, at the time, they were notified an Office of Presumption of non-existence of operations covered by certain tax receipts that they issued, this in accordance with the first and second paragraphs 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 taxpayers managed to disprove the presumption of the authority specifically regarding the operations indicated in said offices, whose data are as follows:

Section A.- Notification of the OFFICE OF PRESUMPTION in accordance with the first and second paragraphs of Article 69-B of the Federal Fiscal Code, in relation to Article 69 of its Regulations.

	R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of individual presumption office	Issuing Authority of the individual presumption office	Notification Method to the Taxpayer
					Authority Notice Boards		Personal Notification		Tax Mailbox Notification
					Date of fixation on the Authority Fiscal Notice Boards	Date on which notification took effect	Date of notification	Date on which notification took effect	Date of notification	Date on which notification took effect
1	CDD160616M2A	COMERCIALIZADORA DDR, S.A. DE C.V.	500-05-2019-27742 dated August 28, 2019	Central Administration of Strategic Oversight	04 de septiembre de 2019	05 de septiembre de 2019
2	RON160708R54	THE ROCH ONE, S.A. DE C.V.	500-31-00-06-01-2019-1834 dated August 23, 2019	Decentralized Administration of Fiscal Audit of Jalisco "2"	05 de septiembre de 2019	06 de septiembre de 2019
3	ZAGS670115HI5	ZARATE GALLARDO SERGIO	500-30-00-07-01-2019-03848 dated August 28, 2019	Decentralized Administration of Fiscal Audit of Jalisco "1"	03 de septiembre de 2019	04 de septiembre de 2019

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

	R.F.C.	Name, denomination or corporate 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 notification took effect
1	CDD160616M2A	COMERCIALIZADORA DDR, S.A. DE C.V.	500-05-2019-27980 dated October 01, 2019	01 de octubre de 2019	02 de octubre de 2019
2	RON160708R54	THE ROCH ONE, S.A. DE C.V.	500-05-2019-35994 dated November 01, 2019	01 de noviembre de 2019	04 de noviembre de 2019
3	ZAGS670115HI5	ZARATE GALLARDO SERGIO	500-05-2019-27980 dated October 01, 2019	01 de octubre de 2019	02 de octubre de 2019

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

	R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of Global presumption office	Date of notification in the Official Gazette of the Federation	Date on which notification took effect
1	CDD160616M2A	COMERCIALIZADORA DDR, S.A. DE C.V.	500-05-2019-27980 dated October 01, 2019	18 de octubre de 2019	21 de octubre de 2019
2	RON160708R54	THE ROCH ONE, S.A. DE C.V.	500-05-2019-35994 dated November 01, 2019	19 de noviembre de 2019	20 de noviembre de 2019
3	ZAGS670115HI5	ZARATE GALLARDO SERGIO	500-05-2019-27980 dated October 01, 2019	18 de octubre de 2019	21 de octubre de 2019

Section D.- Notification of the office of DEFINITIVE RESOLUTION.

	R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution office	Notification Method to the Taxpayer
				Authority Notice Boards		Personal Notification		Tax Mailbox Notification
				Date on which notification took effect	Date of notification	Date on which notification took effect	Date on which notification took effect	Date of notification	Date on which notification took effect
1	CDD160616M2A	COMERCIALIZADORA DDR, S.A. DE C.V.	In compliance with the sentence dated August 02, 2022, issued by the Third Regional Chamber of the Northeast of the Federal Court of Administrative Justice, in Nullity Trial 840/21-06-03-8-OT, in which it resolved to declare the plain and simple nullity contained in office 600-41-2020-5591 of November 24, 2020, issued by the Decentralized Legal Administration of Nuevo León "1", through which, it resolved the Revocation Appeal RRL2020008108, as well as the diverse 500-05-2019-36113, dated November 21, 2019, issued by the Strategic Oversight Administration "7", by which it determined that the plaintiff party in terms of Article 69-B, fourth paragraph of the Federal Fiscal Code, did not disprove the non-existence of operations covered in the tax receipts issued to the taxpayers indicated in office 500-05-2019-27742. Furthermore, it should be noted that, due to the declaration of nullity, the defendant authority must order the publication of the plaintiff's data, in the list of taxpayers who have disproved the presumption of non-existence.
2	RON160708R54	THE ROCH ONE, S.A. DE C.V.	In compliance with the sentence dated May 13, 2022, issued by the First Regional Chamber of the West of the Federal Court of Administrative Justice, in Nullity Trial 5195/20-07-01-1, in which it resolved to declare the plain and simple nullity contained in office 600-30-2020-2136 of May 14, 2020, issued by the Decentralized Legal Administration of Jalisco "1", through which, it resolved the filed Revocation Appeal, as well as the diverse 500-31-00-06-01-2019-57203, dated December 18, 2019, issued by the Decentralized Administration of Fiscal Audit of Jalisco "2", by which it determined that the plaintiff party in terms of Article 69-B, fourth paragraph of the Federal Fiscal Code, did not disprove the non-existence of operations covered in the tax receipts issued in the 2017 fiscal year. Likewise, the Authority is condemned to, within a period of 4 months, calculated in accordance with the provisions of Article 57, penultimate and last paragraphs of the cited law following the guidelines of this ruling, remove the plaintiff from the aforementioned list and publish in the diverse one of companies that managed to disprove the realization of non-existent operations.
3	ZAGS670115HI5	ZARATE GALLARDO SERGIO	In compliance with the sentence dated January 23, 2023, issued by the Second Regional Chamber of the West of the Federal Court of Administrative Justice, in Nullity Trial 4830/20-07-02-4, in which it resolved to declare the nullity contained in office 600-30-2020- 2277 of May 25, 2020, issued by the Decentralized Legal Administration of Jalisco "1", through which, it confirmed 500- 30-00-07-01-2019-06408, dated December 13, 2019, issued by the Decentralized Administration of Fiscal Audit of Jalisco "1", by which it located it definitively in the assumption provided for in the fourth paragraph of Article 69-B of the Federal Fiscal Code. Derived from this, the Authority is ordered to proceed to publish in the Official Gazette of the Federation and on the Internet Page of the Tax Administration Service, in the list quarterly, that here the plaintiff managed to disprove the facts imputed to her, given that, she managed to demonstrate the materiality of the total operations that cover the tax receipts subject of this trial.

Section E.- Additional data of the taxpayers.

	R.F.C.	Name, denomination or corporate name of the Taxpayer	Fiscal Address	Preponderant Activity	Reason for Procedure
1	CDD160616M2A	COMERCIALIZADORA DDR, S.A. DE C.V.	Monterrey, Nuevo León	Other wholesale trade intermediaries	Absence of assets, Absence of personnel
2	RON160708R54	THE ROCH ONE, S.A. DE C.V.	Zapopan, Jalisco	Other scientific and technical consulting services	Lack of Infrastructure, Without material capacity
3	ZAGS670115HI5	ZARATE GALLARDO SERGIO	Guadalajara, Jalisco	Rental of unfurnished housing	Absence of assets, Absence of personnel, Lack of Infrastructure, Without material capacity

Finally, it is specified that the fact that the indicated taxpayers have disproved specifically the facts recorded in the presumption office and definitive resolution that motivated their publication in the corresponding list, is only in relation to the tax receipts indicated in the presumption office that was notified to them at the time, being safe the powers of the fiscal authority in terms of Article 69-B of the Federal Fiscal Code in relation to the other tax receipts that they may have issued.

Sincerely

Mexico City, on August 07, 2023. - In substitution for absence of the Central Administrator of Strategic Oversight, of the Coordinator of Strategic Oversight and of the Administrators of Strategic Oversight "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, Signature: Administrator of Strategic Oversight "7", L.C. Susana Herrera Maldonado.- Signature.

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