Office 500-05-2023-26064 Communicating List of Taxpayers Who Disproved Presumption of Non-Existence of Operations Under Article 69-B of Federal Fiscal Code in Force Until July 24, 2018

DOF: 01/12/2023

OFFICE 500-05-2023-26064 through which 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 in force until July 24, 2018 is communicated.

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

Office 500-05-2023-26064

Subject:

List of taxpayers is communicated

who DISPROVED the presumption of

non-existence of operations provided for in

the first paragraph of Article 69-B of the

Federal Fiscal Code

in force

until July 24, 2018.

This Central Administration of Strategic Oversight, attached to the General Administration of Federal Fiscal 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 the same Official Gazette of the Federation on June 12, 2003; 1, 2, paragraphs first, Section B, section III, subsection e) and second, 5, paragraph first, 13, section VI, 23, Section E, section I, in relation to Article 22 paragraphs first, section VIII, and last, numeral 5 of the Internal Regulation 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 the provisions of the First Transitory Article of said Regulation and reformed by Decree reforming and adding various provisions of the Internal Regulation of the Secretariat of the Treasury and Public Credit and of the Internal Regulation of the Tax Administration Service, and by which the Internal Regulation of the National Customs Agency of Mexico is issued, published in the same official body on December 21, 2021, in force from January 01, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Article Third, section I, subsection a), of the Agreement through 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 force from July 23, 2016, in accordance with the provisions of the First Transitory Article of said Agreement; in Articles 33, last paragraph, 63 of the Federal Fiscal Code in force and 69-B, paragraphs first and second of the Federal Fiscal Code in force until July 24, 2018, in relation to the Second Transitory Article of the "DECREE reforming Article 69-B of the Federal Fiscal Code", published in the Official Gazette of the Federation on June 25, 2018 and Twenty-Fourth Transitory Article, section III), of the Miscellaneous Fiscal Resolution for 2023, published in the Official Gazette of the Federation on December 27, 2022,

communicates the following:

That to the taxpayers listed below, at the time, they were notified a Presumption of non-existence of operations Office covered by certain tax receipts that they issued, 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 precept, 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 PRESUMPTION OFFICE in accordance with the first and second paragraphs of Article 69-B of the Federal Fiscal Code, in relation to Article 69 of its Regulation.

#	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: Bulletin Boards of the Authority (Date fixed on Authority Fiscal Bulletin Boards)	Notification Method to the Taxpayer: Bulletin Boards of the Authority (Date on which notification took effect)	Notification Method to the Taxpayer: Personal Notification (Notification Date)	Notification Method to the Taxpayer: Personal Notification (Date on which notification took effect)	Notification Method to the Taxpayer: Notification by Tax Mailbox (Notification Date)	Notification Method to the Taxpayer: Notification by Tax Mailbox (Date on which notification took effect)
1	MAOA9112296I1	MARTINEZ OLIVA ALEJANDRA DEENIS	500-36-05-02-02-2017-44832 dated November 29, 2017	Decentralized Administration of Fiscal Audit of Mexico "2"	May 17, 2018	June 11, 2018
2	PPL150728IF1	PUNTO PLATINO, S.A. DE C.V.	500-50-00-06-02-2017-3324 dated March 20, 2018	Decentralized Administration of Fiscal Audit of San Luis Potosí "1"	April 03, 2018	April 04, 2018
3	SAN1301045X2	SEIFASURESTE ASESORES DE NEGOCIOS, S. DE R.L. DE C.V.	500-69-00-05-01-2017-14123 dated June 16, 2017	Decentralized Administration of Fiscal Audit of Yucatán "1"	June 29, 2017	June 30, 2017

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	Notification Date on the Internet page of the Tax Administration Service	Date on which notification took effect
1	MAOA9112296I1	MARTINEZ OLIVA ALEJANDRA DEENIS	500-05-2018-22880 dated September 04, 2018	September 05, 2018	September 06, 2018
2	PPL150728IF1	PUNTO PLATINO, S.A. DE C.V.	500-05-2018-16632 dated June 01, 2018	June 01, 2018	June 04, 2018
3	SAN1301045X2	SEIFASURESTE ASESORES DE NEGOCIOS, S. DE R.L. DE C.V.	500-05-2017-32098 dated August 29, 2017	September 01, 2017	September 04, 2017

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	Notification Date in the Official Gazette of the Federation	Date on which notification took effect
1	MAOA9112296I1	MARTINEZ OLIVA ALEJANDRA DEENIS	500-05-2018-22880 dated September 04, 2018	October 05, 2018	October 08, 2018
2	PPL150728IF1	PUNTO PLATINO, S.A. DE C.V.	500-05-2018-16632 dated June 01, 2018	June 25, 2018	June 26, 2018
3	SAN1301045X2	SEIFASURESTE ASESORES DE NEGOCIOS, S. DE R.L. DE C.V.	500-05-2017-32098 dated August 29, 2017	September 19, 2017	September 25, 2017

Section D.- Notification of the DEFINITIVE RESOLUTION office.

#	R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution office	Issuing Authority of the definitive resolution	Notification Method to the Taxpayer: Bulletin Boards of the Authority (Date on which notification took effect)	Notification Method to the Taxpayer: Personal Notification (Notification Date)	Notification Method to the Taxpayer: Personal Notification (Date on which notification took effect)	Notification Method to the Taxpayer: Notification by Tax Mailbox (Date on which notification took effect)	Notification Method to the Taxpayer: Notification by Tax Mailbox (Notification Date)	Notification Method to the Taxpayer: Notification by Tax Mailbox (Date on which notification took effect)
1	MAOA9112296I1	MARTINEZ OLIVA ALEJANDRA DEENIS	In compliance with the judgment dated May 03, 2023, issued by the Second Regional North-East Chamber of the State of Mexico of the Federal Court of Administrative Justice, in Nullity Trial 80/22-11-02-9-OT, in which it resolved to declare the nullity of the challenged resolution contained in office 500-36-05-02-02-2019-4872 of February 15, 2019, issued by the Decentralized Administration of Fiscal Audit of Mexico "2", through which, it was determined that the plaintiff party in terms of Article 69-B, third paragraph of the Federal Fiscal Code in force until July 24, 2018, did not disprove the non-existence of operations covered by the tax receipts issued to the taxpayers indicated in office 500-36-05-02-02-2017-44832. Likewise, the defendant authority is ordered to include the plaintiff in the list of taxpayers who disproved the presumption of non-existent or simulated operations referred to in the first paragraph of the cited article
2	PPL150728IF1	PUNTO PLATINO, S.A. DE C.V.	In compliance with the judgment dated April 14, 2023, issued by the First Regional Chamber of the West of the Federal Court of Administrative Justice, in Nullity Trial 233/22-07-01-3, in which it resolved to declare the plain and absolute nullity contained in office 500-50-00-06-02-2017-3324 of March 20, 2018 and its similar of the definitive resolution contained in office 500-50-00-06-02-2018-11335 of August 07, 2018, issued by the Decentralized Administration of Fiscal Audit of San Luis Potosí "1", by which it determined that the plaintiff party in terms of Article 69-B, third paragraph of the Federal Fiscal Code in force until July 24, 2018, did not disprove the non-existence of operations covered by the tax receipts issued. Likewise, the defendant authority is ordered to publish in the Official Gazette of the Federation and on the internet page of the Tax Administration Service, the particular data of the today plaintiff in the list of taxpayers who managed to disprove the presumption of non-existence of operations
3	SAN1301045X2	SEIFASURESTE ASESORES DE NEGOCIOS, S. DE R.L. DE C.V.	In compliance with the judgment dated February 20, 2020, issued by the Caribbean Regional Chamber of the Federal Court of Administrative Justice, in Nullity Trial 530/18-20-01-4, in which it resolved to declare the plain and absolute nullity of the resolution contained in office 600-69-2018-01333 of March 20, 2018, issued by the Decentralized Legal Administration of Yucatán "1", as well as, the originally appealed, contained in the diverse 500-69-00-05-01-2017-33074 dated November 07, 2017, issued by the Decentralized Administration of Fiscal Audit of Yucatán "1", by which it resolved that the today plaintiff did not disprove the non-existence of operations covered by the issued receipts, by which it located it definitively in the hypothesis provided for in the third paragraph of Article 69-B of the Federal Fiscal Code. Likewise, the defendant authority is ordered to be published within the list of companies that managed to disprove the presumption.

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	MAOA9112296I1	MARTINEZ OLIVA ALEJANDRA DEENIS	Nicolás Romero, State of Mexico	Other wholesale trade intermediaries, Wholesale trade of paper and cardboard waste, Wholesale trade of metallic waste, Wholesale trade of plastic waste	Absence of assets, Absence of personnel
2	PPL150728IF1	PUNTO PLATINO, S.A. DE C.V.	Guadalajara, Jalisco	Wholesale trade of minor household appliances and white goods appliances	Absence of assets, Absence of personnel, Lack of infrastructure, Without material capacity
3	SAN1301045X2	SEIFASURESTE ASESORES DE NEGOCIOS, S. DE R.L. DE C.V.	Felipe Carrillo, Quintana Roo	Administration consulting services	Absence of assets, Absence of personnel, Lack of infrastructure

Finally, it is specified that the fact that the indicated taxpayers have disproved specifically the facts recorded in the presumption and definitive resolution office 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.

Respectfully

Mexico City, on November 03, 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 Regulation of the Tax Administration Service in force,

Signature:

Strategic Oversight Administrator "7", L.C. Susana Herrera Maldonado.- Signature Mark.

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