Official Letter 500-05-2023-15961 listing taxpayers who challenged the Article 69-B presumption letter (Federal Fiscal Code, in force until July 24, 2018) or its resolution, where the authority rendered the act insubsistent. — SHCP — MX

Official Gazette of the Federation: 20/10/2023

OFFICIAL LETTER 500-05-2023-15961 through which a list of taxpayers is communicated who promoted some means of defense against the presumption letter referred to in the first paragraph of Article 69-B of the Federal Fiscal Code, in force until

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

Official Letter: 500-05-2023-15961

Subject: A list of taxpayers is communicated who promoted some means of defense against the presumption letter referred to in the first paragraph of Article 69-B of the Federal Fiscal Code (FFC), in force until July 24, 2018, or against the resolution referred to in the third paragraph of the aforementioned article and once resolved, the jurisdictional or administrative body rendered the referred act insubsistent.

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 Tax Administration Service Law, 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, fraction III, subsection e) and second, 5, paragraph first, 13, fraction VI, 23, section E, fraction I, in relation to Article 22 paragraphs first, 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 the provisions of the first paragraph 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 by which the Internal Regulations of the National Customs Agency of Mexico are 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, fraction 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 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 Article Thirteenth, fraction IV, of the Miscellaneous Tax 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 Letter 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 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 Fiscal Code in force until July 24, 2018, and in terms of the third paragraph of the aforementioned article, the reference taxpayers were notified the definitive resolution as indicated below:

Notification to the taxpayer of the letter of the DEFINITIVE RESOLUTION.

No.	R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution letter	Tax Mailbox Date Notified	Tax Mailbox Date Effective
1	ACO040216V89	ADV CORP, S.A. DE C.V.	500-43-00-06-00-2018-5671 dated September 06, 2018	September 12, 2018	September 13, 2018
2	AAS120821ID9	ARGENTA ASESORES, S.C.	500-50-00-06-01-2017-20258 dated December 14, 2017	July 13, 2018	August 21, 2018
3	BTR1508194G3	BEAUTY TRENDS, S.A. DE C.V.	500-21-00-04-02-2022-1656 dated August 15, 2022	August 19, 2022	August 22, 2022
4	CIE1002042L8	CENTRO DE INNOVACION E INVESTIGACION DE SISTEMAS PARA LA EDIFICACION Y ENERGIAS RENOVABLES, S.A.P.I. DE C.V.	500-47-00-06-00-2019-007223 dated September 26, 2019	September 26, 2019	September 27, 2019
5	CGI1311087L0	COMERCIALIZADORA GIHESA, S.A. DE C.V.	500-04-00-00-00-2018-28044 dated September 24, 2018	October 01, 2018	October 02, 2018
6	CJU121105B24	CONSTRUCTORA JUDBET, S.A. DE C.V.	500-04-00-00-00-2019-7455 dated February 11, 2019	February 25, 2019	March 21, 2019
7	DPR120412MN9	DESARROLLO PROSIN, S.A. DE C.V.	500-51-00-04-02-2017-06796 dated March 30, 2017	April 04, 2017	April 05, 2017
8	FAB950909B40	FABARO, S.A. DE C.V.	500-39-00-05-01-2019-9947 dated September 03, 2019	September 11, 2019	September 12, 2019
9	GOAF6811174Y9	GÓMEZ ARREOLA FERNANDO	500-09-00-07-01-2017-04778 dated October 25, 2017	November 06, 2017	November 30, 2017
10	GBE140219Q88	GRUPO BELGIUN, S.A. DE C.V.	500-28-00-04-00-2018-07170 dated November 08, 2018	November 13, 2018	November 14, 2018
11	ICA1008264A4	INDUSTRIAS CAPAYU, S.A. DE C.V.	500-04-00-00-00-2018-20960 dated July 30, 2018	August 02, 2018	August 03, 2018
12	IIY111111IG5	INYSDEM INGENIERÍA Y SOPORTE DE EQUIPO MÉDICO, S.A. DE C.V.	500-35-00-06-01-2017-23207 dated November 27, 2017	December 08, 2017	January 16, 2018
13	JLF0601137S3	JOSÉ LUIS FRANCISCO PÉREZ MESEGUER E HIJOS, S.C.	500-57-00-05-01-2018-003205 dated June 14, 2018	June 22, 2018	July 31, 2018
14	KEC1210224N8	KECHOLI, S.A. DE C.V.	500-50-00-06-01-2018-11353 dated October 04, 2018	October 18, 2018	October 19, 2018
15	MADE500722TC5	MARTÍNEZ DORANTES MARÍA ELENA	500-04-00-00-00-2018-10625 dated April 23, 2018	May 08, 2018	May 31, 2018
16	MED140827DH3	MEDRAMEX, S.A. DE C.V.	500-10-00-07-01-2018-28217 dated June 18, 2018	June 27, 2018	June 28, 2018
17	PPC101202C21	PCS PROVEEDORA COMERCIAL Y DE SERVICIOS DE LA BAJA, S.A. DE C.V.	500-13-00-02-00-2016-5134 dated November 10, 2016	November 18, 2016	November 22, 2016
18	PRC1501309A4	PRODUCTORES RURALES DE CHIAPAS, S.P.R. DE R.L.	500-70-00-07-02-2018-07392 dated August 02, 2018	August 16, 2018	September 10, 2018
19	PNS090707L42	PROYECCIÓN DE NEGOCIOS SIGLO XXI QCK, S.A. DE C.V.	500-45-00-04-01-2018-19105 dated October 03, 2018	October 16, 2018	October 17, 2018
20	RAOR681225AJ2	RAMÍREZ OCHOA ROSA VELIA	500-47-00-07-02-2016-022287 dated November 04, 2016	November 08, 2016	December 02, 2016
21	ROAY860519NC0	ROMERO ACEVEDO YURIDIA YASMÍN TONANSI	500-12-00-04-02-2017-11849 dated December 05, 2017	December 06, 2017	December 07, 2017
22	SAS1506091K4	SAMPERIO ASESORES, S.A. DE C.V.	500-57-00-04-01-2018-001667 dated April 20, 2018	April 24, 2018	April 25, 2018
23	SIR110204RX3	SERVICIOS INTEGRALES RIOMART, S.A. DE C.V.	500-71-2018-70835 dated November 20, 2018	November 23, 2018	December 18, 2018
24	SIB120622MC3	SOLUCIONES INTELIGENTES DE LA BAJA, S.A. DE C.V.	500-12-00-04-01-2018-00776 dated January 12, 2018	January 18, 2018	January 19, 2018
25	SCA120105UL7	SUMOSCK CORPORATIVO ADMINISTRATIVO, S.A. DE C.V.	500-04-00-00-00-2018-10496 dated June 25, 2018	August 03, 2018	August 06, 2018
26	SRE0904085K3	SUSTENTO REAL EMPRESARIAL, S.A. DE C.V.	500-05-2015-18319 dated June 17, 2015	July 22, 2015	July 23, 2015
27	TSE121212TN3	TIDE SOLUCIONES EMPRESARIALES, S.A. DE C.V.	500-44-00-03-00-2018-01311 dated February 06, 2018	March 22, 2018	March 23, 2018
28	TAS120524TPA	TRANSPORTES ASIA, S.A. DE C.V.	500-04-00-00-00-2016-13533 dated April 20, 2016	May 12, 2016	June 06, 2016
29	VPI090106S41	VIVA DE LA PROPIEDAD INTELECTUAL, S.A. DE C.V.	500-09-00-06-01-2017-02872 dated June 21, 2017	July 07, 2017	July 10, 2017

Additional data of the taxpayers.

No.	R.F.C.	Name, denomination or corporate name of the Taxpayer	Fiscal Address	Preponderant Activity	Reason for Procedure
1	ACO040216V89	ADV CORP, S.A. DE C.V.	SAN PEDRO GARZA GARCÍA, NUEVO LEÓN	COMPUTER CONSULTING SERVICES.	Absence of assets; Absence of personnel
2	AAS120821ID9	ARGENTA ASESORES, S.C.	GUADALAJARA JALISCO	OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES	Absence of assets; Absence of personnel
3	BTR1508194G3	BEAUTY TRENDS, S.A. DE C.V.	CHIHUAHUA, CHIHUAHUA	OTHER FINISHING WORKS IN BUILDINGS.	Absence of assets,; Absence of personnel,; Lack of infrastructure
4	CIE1002042L8	CENTRO DE INNOVACION E INVESTIGACION DE SISTEMAS PARA LA EDIFICACION Y ENERGIAS RENOVABLES, S.A.P.I. DE C.V.	EL MARQUÉS, QUERÉTARO	RESEARCH AND DEVELOPMENT SERVICES IN PHYSICAL SCIENCES OF LIFE AND ENGINEERING PROVIDED BY THE PRIVATE SECTOR.	Absence of assets; Absence of personnel
5	CGI1311087L0	COMERCIALIZADORA GIHESA, S.A. DE C.V.	ZAPOPAN, JALISCO	COMPUTER CONSULTING SERVICES AND MARKET RESEARCH AND PUBLIC OPINION POLL SERVICES.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
6	CJU121105B24	CONSTRUCTORA JUDBET, S.A. DE C.V.	ZUMPANGO DEL RÍO, GUERRERO	CONSTRUCTION OF WORKS FOR THE TREATMENT, DISTRIBUTION AND SUPPLY OF WATER AND DRAINAGE, OTHER CIVIL ENGINEERING OR HEAVY WORKS, CONSTRUCTION OF URBANIZATION WORKS AND CONSTRUCTION OF AGRICULTURAL IRRIGATION SYSTEMS.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
7	DPR120412MN9	DESARROLLO PROSIN, S.A. DE C.V.	BENITO JUAREZ, CIUDAD DE MÉXICO	ADMINISTRATION CONSULTING SERVICES.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
8	FAB950909B40	FABARO, S.A. DE C.V.,	TAXCO DE ALARCÓN, GUERRERO	RETAIL TRADE OF WATCHES, FINE JEWELRY AND DECORATIVE ARTICLES OF PRECIOUS MATERIALS.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
9	GOAF6811174Y9	GÓMEZ ARREOLA FERNANDO	PUERTO PEÑASCO, SONORA.	PRINTING OF CONTINUOUS FORMS AND OTHER PRINTED MATERIALS.	Absence of assets; Absence of personnel; Lack of infrastructure
10	GBE140219Q88	GRUPO BELGIUN, S.A. DE C.V.	IGUALA DE LA INDEPENDENCIA, GUERRERO	CONSTRUCTION OF INDUSTRIAL SHIPS AND PLANTS.	Absence of assets; Absence of personnel
11	ICA1008264A4	INDUSTRIAS CAPAYU, S.A. DE C.V.	NAUCALPAN DE JUÁREZ, ESTADO DE MÉXICO	OTHER WHOLESALE TRADE INTERMEDIARIES.	Absence of assets; Absence of personnel; Lack of infrastructure
12	IIY111111IG5	INYSDEM INGENIERÍA Y SOPORTE DE EQUIPO MÉDICO, S.A. DE C.V.	TOLUCA, ESTADO DE MÉXICO	OTHER WHOLESALE TRADE INTERMEDIARIES.	Absence of assets; Absence of personnel
13	JLF0601137S3	JOSÉ LUIS FRANCISCO PÉREZ MESEGUER E HIJOS, S.C.	VILLAHERMOSA, CENTRO, TABASCO	COMPUTER CONSULTING SERVICES.	Absence of assets.; Absence of personnel.; Lack of infrastructure
14	KEC1210224N8	KECHOLI, S.A. DE C.V.	AZCAPOTZALCO, CIUDAD DE MÉXICO	ADVERTISING AGENCIES.	Absence of assets; Absence of personnel; Without material capacity
15	MADE500722TC5	MARTÍNEZ DORANTES MARÍA ELENA	TAXCO DE ALARCÓN, GUERRERO	GOLDSMITHING AND JEWELRY OF METALS AND PRECIOUS STONES OTHER THAN GOLD, AND WHOLESALE TRADE OF JEWELRY, GOLDSMITHING, ARTISTIC OR ORNAMENTAL PIECES OF GOLD.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
16	MED140827DH3	MEDRAMEX, S.A. DE C.V.	GUADALAJARA, JALISCO	LABOR ADVISORY SERVICES AND ADMINISTRATIVE AND LEGAL CONSULTING.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
17	PPC101202C21	PCS PROVEEDORA COMERCIAL Y DE SERVICIOS DE LA BAJA, S.A. DE C.V.	MORELIA, MICHOACÁN DE OCAMPO	OTHER SERVICES RELATED TO ACCOUNTING.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
18	PRC1501309A4	PRODUCTORES RURALES DE CHIAPAS, S.P.R. DE R.L.	TONALÁ, CHIAPAS	BREEDING AND EXPLOITATION OF OTHER ANIMALS, SOWING, CULTIVATION AND HARVEST OF OTHER CROPS	Absence of personnel; Lack of infrastructure
19	PNS090707L42	PROYECCIÓN DE NEGOCIOS SIGLO XXI QCK, S.A. DE C.V.	PUEBLA, PUEBLA	OTHER BUSINESS SUPPORT SERVICES	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
20	RAOR681225AJ2	RAMÍREZ OCHOA ROSA VELIA	CORREGIDORA, QUERÉTARO	WHOLESALE TRADE OF METALLIC WASTE.	Absence of assets.; Absence of personnel
21	ROAY860519NC0	ROMERO ACEVEDO YURIDIA YASMÍN TONANSI	LA PAZ, BAJA CALIFORNIA SUR	MASONRY WORKS.	Absence of assets; Absence of personnel; Lack of infrastructure
22	SAS1506091K4	SAMPERIO ASESORES, S.A. DE C.V.	OCUILTZAPOTLAN, TABASCO	ADMINISTRATION CONSULTING SERVICES, OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES, ACCOUNTING AND AUDITING SERVICES, AND OTHER WIRELESS TELECOMMUNICATIONS, EXCEPT SATELLITE SERVICES.	Absence of assets; Absence of personnel
23	SIR110204RX3	SERVICIOS INTEGRALES RIOMART, S.A. DE C.V.	CUUHTÉMOC, CIUDAD DE MÉXICO	OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES.	Absence of assets,; Lack of infrastructure; Absence of personnel
24	SIB120622MC3	SOLUCIONES INTELIGENTES DE LA BAJA, S.A. DE C.V.	SAN NICOLAS DE LOS GARZA, NUEVO LEÓN	OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
25	SCA120105UL7	SUMOSCK CORPORATIVO ADMINISTRATIVO, S.A. DE C.V.	AZCAPOTZALCO, CIUDAD DE MÉXICO	OTHER WHOLESALE TRADE INTERMEDIARIES.	Absence of assets; Absence of personnel; Lack of infrastructure
26	SRE0904085K3	SUSTENTO REAL EMPRESARIAL, S.A. DE C.V.	PUEBLA, PUEBLA	ADMINISTRATION CONSULTING SERVICES.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
27	TSE121212TN3	TIDE SOLUCIONES EMPRESARIALES, S.A. DE C.V.	OAXACA DE JUÁREZ, OAXACA	ADMINISTRATION CONSULTING SERVICES, ENGINEERING SERVICES, ARCHITECTURE SERVICES, LEGAL FIRMS AND ACCOUNTING AND AUDITING SERVICES.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure
28	TAS120524TPA	TRANSPORTES ASIA, S.A. DE C.V.	IRAPUATO, GUANAJUATO	SCHOOL AND PERSONNEL TRANSPORT, OTHER FOREIGN GENERAL CARGO MOTOR TRANSPORT.	Absence of assets; Absence of personnel; Without material capacity
29	VPI090106S41	VIVA DE LA PROPIEDAD INTELECTUAL, S.A. DE C.V.	TIJUANA, BAJA CALIFORNIA	SUPPORT SERVICES TO CARRY OUT LEGAL PROCEDURES.	Absence of assets; Absence of personnel; Without material capacity; Lack of infrastructure

Therefore, the names or corporate name of the taxpayers to whom the aforementioned resolutions were notified were added to the list referred to in the third paragraph of Article 69-B of the Federal Fiscal Code in force until July 24, 2018, which was published in the Official Gazette of the Federation, as indicated below:

No.	R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of letter containing Definitive Global List	Publication Date in the Official Gazette of the Federation
1	ACO040216V89	ADV CORP, S.A. DE C.V.	500-05-2018-32782 dated December 12, 2018	January 14, 2019
2	AAS120821ID9	ARGENTA ASESORES, S.C.	500-05-2018-32756 dated November 28, 2018	January 13, 2019
3	BTR1508194G3	BEAUTY TRENDS, S.A. DE C.V.	500-05-2022-29380 dated December 14, 2022	January 12, 2023
4	CIE1002042L8	CENTRO DE INNOVACION E INVESTIGACION DE SISTEMAS PARA LA EDIFICACION Y ENERGIAS RENOVABLES, S.A.P.I. DE C.V.	500-05-2021-6936 dated April 26, 2021	May 13, 2021
5	CGI1311087L0	COMERCIALIZADORA GIHESA, S.A. DE C.V.	500-05-2018-32756 dated November 28, 2018	January 13, 2019
6	CJU121105B24	CONSTRUCTORA JUDBET, S.A. DE C.V.	500-05-2019-7412 dated May 15, 2019	May 31, 2019
7	DPR120412MN9	DESARROLLO PROSIN, S.A. DE C.V.	500-05-2017-16195 dated June 16, 2017	June 30, 2017
8	FAB950909B40	FABARO, S.A. DE C.V.,	500-05-2020-3644 dated January 15, 2020	February 18, 2020
9	GOAF6811174Y9	GÓMEZ ARREOLA FERNANDO	500-05-2018-572 dated January 26, 2018	February 26, 2018
10	GBE140219Q88	GRUPO BELGIUN, S.A. DE C.V.	500-05-2019-7288 dated February 15, 2019	March 28, 2019
11	ICA1008264A4	INDUSTRIAS CAPAYU, S.A. DE C.V.	500-05-2018-27105 dated September 27, 2018	October 23, 2018
12	IIY111111IG5	INYSDEM INGENIERÍA Y SOPORTE DE EQUIPO MÉDICO, S.A. DE C.V.	500-05-2018-10859 dated April 27, 2018	May 21, 2018
13	JLF0601137S3	JOSÉ LUIS FRANCISCO PÉREZ MESEGUER E HIJOS, S.C.	500-05-2018-29779 dated October 17, 2018	November 13, 2018
14	KEC1210224N8	KECHOLI, S.A. DE C.V.	500-05-2019-7375 dated April 15, 2019	May 14, 2019
15	MADE500722TC5	MARTÍNEZ DORANTES MARÍA ELENA	500-05-2018-20841 dated July 12, 2018	August 23, 2018
16	MED140827DH3	MEDRAMEX, S.A. DE C.V.	500-05-2018-27059 dated September 19, 2018	October 08, 2018
17	PPC101202C21	PCS PROVEEDORA COMERCIAL Y DE SERVICIOS DE LA BAJA, S.A. DE C.V.	This taxpayer was not published in the Definitive Global List, which is issued in terms of the third paragraph of Article 69-B, of the Federal Fiscal Code.
18	PRC1501309A4	PRODUCTORES RURALES DE CHIAPAS, S.P.R. DE R.L.	500-05-2018-32751 dated November 22, 2018	December 31, 2018
19	PNS090707L42	PROYECCIÓN DE NEGOCIOS SIGLO XXI QCK, S.A. DE C.V.	500-05-2018-32783 dated December 13, 2018	January 15, 2019
20	RAOR681225AJ2	RAMÍREZ OCHOA ROSA VELIA	500-05-2017-2517 dated February 24, 2017	March 14, 2017
21	ROAY860519NC0	ROMERO ACEVEDO YURIDIA YASMÍN TONANSI	500-05-2018-14172 dated May 25, 2018	June 28, 2018
22	SAS1506091K4	SAMPERIO ASESORES, S.A. DE C.V.	500-05-2018-22861 dated August 27, 2018	October 08, 2018
23	SIR110204RX3	SERVICIOS INTEGRALES RIOMART, S.A. DE C.V.	500-05-2019-7322 dated March 15, 2019	April 16, 2019
24	SIB120622MC3	SOLUCIONES INTELIGENTES DE LA BAJA, S.A. DE C.V.	500-05-2018-13465 dated May 16, 2018	May 31, 2018
25	SCA120105UL7	SUMOSCK CORPORATIVO ADMINISTRATIVO, S.A. DE C.V.	500-05-2018-27105 dated September 27, 2018	October 23, 2018
26	SRE0904085K3	SUSTENTO REAL EMPRESARIAL, S.A. DE C.V.	500-05-2015-39249 dated December 16, 2015	December 28, 2015
27	TSE121212TN3	TIDE SOLUCIONES EMPRESARIALES, S.A. DE C.V.	500-05-2018-13465 dated May 16, 2018	May 31, 2018
28	TAS120524TPA	TRANSPORTES ASIA, S.A. DE C.V.	500-05-2016-27146 dated August 16, 2016	September 01, 2016
29	VPI090106S41	VIVA DE LA PROPIEDAD INTELECTUAL, S.A. DE C.V.	500-05-2017-32168 dated September 26, 2017	October 26, 2017

Dissatisfied with the individual presumption letter or definitive resolution letter, they filed means of defense which concluded with the following resolution or judgment:

No.	R.F.C.	Name, denomination or corporate name of the Taxpayer	Defense Method	Resolution or Final Judgment Date	Authority that Resolved	Effect and/or outcome of the final resolution or judgment
1	ACO040216V89	ADV CORP, S.A. DE C.V.	Nullity Trial 6/19-06-02-2	October 01, 2021	Second Regional Chamber of the Northeast, of the Federal Court of Administrative Justice	Nullity of the resolution contained in official letter number 500-43-00-06-00-2018-5671 dated September 06, 2018 issued by the Decentralized Administration of Fiscal Audit of Nuevo León "3" is declared.
2	AAS120821ID9	ARGENTA ASESORES, S.C.	Nullity Trial 2048/22-07-03-8-OT	January 13, 2023	Third Regional Chamber of the West, of the Federal Court of Administrative Justice.	Plain and simple nullity of the challenged resolutions is declared, consisting of official letter 500-50-00-06-01-2016-21670 dated December 09, 2019 and 500-50-00-06-01-2017-020258 dated December 14, 2017, issued by the Decentralized Administration of Fiscal Audit of San Luis Potosí "1".
3	BTR1508194G3	BEAUTY TRENDS, S.A. DE C.V.	Nullity Trial 3296/22-04-01-9-OT	June 01, 2023	North-Central I Regional Chamber, of the Federal Court of Administrative Justice	Plain and simple nullity of the challenged resolution is declared, consisting of official letter number 500-21-00-04-02-2022-1656 dated August 15, 2022 issued by the Decentralized Administration of Fiscal Audit of Chihuahua "1".
4	CIE1002042L8	CENTRO DE INNOVACION E INVESTIGACION DE SISTEMAS PARA LA EDIFICACION Y ENERGIAS RENOVABLES, S.A.P.I. DE C.V.	Nullity Trial 20/661-24-01-02-02-OL	March 13, 2023	Specialized Mixed Chamber for Online Trials and in Matters

Environmental and of
Regulation, of the
Federal Court of
Administrative
Justice.

The nullity of the contested resolutions is declared, consisting of letters numbers 600- 47-01-01-0R-2020-0253 dated January 30, 2020, issued by the Decentralized Legal Administration of Querétaro " 1 " , through which the Revocation Appeal RRL20189010046 was resolved, as well as, the originally appealed number 500-47-00-06-00-2019-007223 of date September 26, 2019, issued by the Decentralized Tax Audit Administration of Querétaro " 1 " .

No.	RFC	Taxpayer Name	Legal Action & File	Date	Authority	Resolution
5	CGI1311087L0	COMERCIALIZADORA GIHESA, S.A. DE C.V.	Revocation Appeal RRL2018011213	November 30, 2020	Decentralized Legal Administration of Jalisco " 3 "	The resolution contained in letter 500-04-00-00-00-2018-28044 dated September 24, 2018, issued by the Central Administration of Verification and Evaluation of Federal Entities in Fiscal Coordination is rendered without effect.
6	CJU121105B24	CONSTRUCTORA JUDBET, S.A. DE C.V.	Nullity Trial 1497/19-14-01-1	March 02, 2021	Regional Chamber of the Pacific of the Federal Court of Administrative Justice	The nullity of the contested resolution is declared, consisting of letter 600-27-00-2019-3370 dated October 29, 2019, issued by the Decentralized Legal Administration of Guerrero " 1 " , through which revocation appeal number RRL2019008728 was resolved; as well as of the originally appealed, consisting of the resolution contained in letter number 500-04-00-00-00-2019- 7455 dated February 11, 2019, issued by the Central Administration of Verification and Evaluation of Federal Entities in Fiscal Coordination.
7	DPR120412MN9	DESARROLLO PROSIN, S.A. DE C.V.	Nullity Trial 11087/17-17-11-2	December 14, 2027	Eleventh Regional Metropolitan Chamber, of the Federal Court of Administrative Justice	The plain and simple nullity of the resolution consisting of letter number 500-51-00-04-02- 2017-06796 dated March 30, 2017, issued by the Decentralized Tax Audit Administration of Sinaloa " 1 " is declared.
8	FAB950909B40	FABARO, S.A. DE C.V.,	Nullity Trial 1350/19-14-01-2	October 20, 2020	Regional Chamber of the Pacific, of the Federal Court of Administrative Justice	The plain and simple nullity of the contested resolution is declared, consisting of letter 500-39-00-05-01- 2019-09947 dated September 03, 2019, issued by the Decentralized Tax Audit Administration of Morelos " 1 " .
9	GOAF6811174Y9	GÓMEZ ARREOLA FERNANDO	Nullity Trial 1602/21-02-01-2	March 01, 2023	Regional Chamber of the Northwest II, of the Federal Court of Administrative Justice	The nullity of the contested resolution is declared, consisting of letter number 500-09-00-07-01- 2017-04778 dated October 25, 2017, issued by the Decentralized Tax Audit Administration of Baja California " 1 " .
10	GBE140219Q88	GRUPO BELGIUN, S.A. DE C.V.	Nullity Trial 5361/19-07-01-4	October 15, 2021	First Regional Chamber of the West, of the Federal Court of Administrative Justice	The plain and simple nullity of the contested resolution is declared, consisting of letter 500-28-00-04-00- 2018-07170 dated November 08, 2018, issued by the Decentralized Tax Audit Administration of Guerrero " 2 " .
11	ICA1008264A4	INDUSTRIAS CAPAYU, S.A. DE C.V.	Nullity Trial 34/19-11-02-4	November 15, 2019	Second Regional Chamber of the North- East of the State of Mexico, of the Federal Court of Administrative Justice	The nullity of the contested resolution is declared, consisting of letter 600-36-07-43-2018-14053 dated November 08, 2018, issued by the Decentralized Legal Administration of Mexico " 2 " , through which the online revocation appeal number RRL2018008723 was resolved; as well as of the originally appealed, consisting of the resolution contained in letter number 500-04-00- 00-00-2018-20960 dated July 30, 2018, issued by the Central Administration of Verification and Evaluation of Federal Entities in Fiscal Coordination.
12	IIY111111IG5	INYSDEM ENGINEERING AND SUPPORT OF MEDICAL EQUIPMENT, S.A. DE C.V.	Nullity Trial 18/2855-24-01-03- 03-OL	March 17, 2020	Specialized Chamber in Online Trials, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared, consisting first of letter numbers 600-35-2018-5457 dated October 19, 2018, issued by the Decentralized Legal Administration of Mexico " 1 " , through which it resolved the online revocation appeal registered with number RRL2018006215, as well as of the originally appealed; consisting of letter number 500-35-00-06-01-2017-23207 dated November 27, 2017, issued by the Decentralized Tax Audit Administration of Mexico " 1 " .
13	JLF0601137S3	JOSÉ LUIS FRANCISCO PÉREZ MESEGUER AND SONS, S.C.	Nullity Trial 988/19-26-01-6	March 16, 2023	Regional Chamber of Tabasco and Auxiliary, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared, consisting of letter number 600-57- 04-2019-1645 dated August 13, 2019, issued by the Decentralized Legal Administration of Tabasco " 1 " , through which Revocation Appeal RRL2019003375 was resolved, and the originally appealed, contained in letters numbers 500-57-00-05-01-2018-001276 dated March 09, 2018, and 500-57-00-05-01-2018-003205 dated June 14, 2018, issued by the Decentralized Tax Audit Administration of Tabasco " 1 " .
14	KEC1210224N8	KECHOLI, S.A. DE C.V.	Nullity Trial 9130/20-17-02-4	November 22, 2022	Second Regional Metropolitan Chamber, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared consisting of letter number 500-50- 00-06-01-2018-11353 dated October 04, 2018, issued by the Decentralized Tax Audit Administration of San Luis Potosí " 1 " .
15	MADE500722TC5	MARTÍNEZ DORANTES MARÍA ELENA	Nullity Trial 587/21-14-01-8	March 15, 2022	Regional Chamber of the Pacific and Auxiliary, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared consisting of letter number 500-04- 00-00-00-2018-10625 dated April 23, 2018, issued by the Central Administration of Verification and Evaluation of Federal Entities in Fiscal Coordination.
16	MED140827DH3	MEDRAMEX, S.A. DE C.V.	Nullity Trial 258/20-07-01-8	October 01, 2021	First Regional Chamber of the West, of the Federal Court of Administrative Justice.	The nullity of the contested resolution is declared, consisting of letter number 500-10-00-07-01- 2018-28217 dated June 18, 2018, issued by the Decentralized Tax Audit Administration of Baja California " 2 " .
17	PPC101202C21	PCS COMMERCIAL AND SERVICE PROVIDER OF THE BAJA, S.A. DE C.V.	Nullity Trial 536/17-03-01-11	August 18, 2021	First Regional Chamber of the Northwest III, of the Federal Court of Administrative Justice.	The nullity of the contested resolution is declared, consisting of letter 500-13-00-02-00-2016-5134 dated November 10, 2016, issued by the Decentralized Tax Audit Administration of Baja California Sur " 2 " , for the purpose that the tax authority issues a new resolution in which it determines that the plaintiff company is not located in the hypothesis contemplated in Article 69-B, third paragraph of the Federal Fiscal Code.
18	PRC1501309A4	RURAL PRODUCERS OF CHIAPAS, S.P.R. DE R.L.	Nullity Trial 21/562-24-01-02- 05-OL	February 18, 2022	Specialized Chamber in Online Trials, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared consisting of letter number 500-70- 00-07-02-2018-07392 dated August 02, 2018, issued by the Decentralized Tax Audit Administration of Zacatecas " 1 " .
19	PNS090707L42	BUSINESS PROJECTION 21ST CENTURY QCK, S.A. DE C.V.	Nullity Trial 3257/18-12-02-9	July 03, 2019	Second Regional Chamber of the East, of the Federal Court of Administrative Justice	The plain and simple nullity of the contested letter 500-45-00-04-01-2018-19105 dated October 03, 2018, issued by the Decentralized Tax Audit Administration of Puebla " 1 " is declared.
20	RAOR681225AJ2	RAMÍREZ OCHOA ROSA VELIA	Nullity Trial 1599/21-09-01-4	March 25, 2022	Regional Chamber of the Center II, of the Federal Court of Administrative Justice.	The nullity of the contested resolution is declared, consisting of letter 500-47-00-07-02-2016- 022287 dated November 04, 2016, issued by the Decentralized Tax Audit Administration of Querétaro " 1 " , for the purpose that said communication be replaced (notification of the letter through which the procedure contained in Article 69-B of the Federal Fiscal Code was initiated) and the plaintiff be given the opportunity to exercise their right to a hearing and due defense, and thus the authority in full exercise of its faculties, issue a new one that complies with the requirement of basis and reasoning.
21	ROAY860519NC0	ROMERO ACEVEDO YURIDIA YASMÍN TONANSI	Nullity Trial 4196/18-03-01-3	December 02, 2021	Regional Chamber of the Northwest III, of the Federal Court of Administrative Justice	The nullity of the contested resolution is declared consisting of letter number 600-12-2018-000911 dated May 16, 2018, issued by the Decentralized Legal Administration of Baja California Sur " 1 " , in which the revocation appeal, number RRL2018000890 was resolved, as well as the originally appealed resolution consisting of that contained in letter 500-12-00-04-00-2017-11849 dated December 05, 2017, issued by the Decentralized Legal Administration of Baja California Sur " 1 " ,
22	SAS1506091K4	SAMPERIO ADVISORS, S.A. DE C.V.	Nullity Trial 505/18-26-01-1	August 12, 2019	Regional Chamber of Tabasco, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared, consisting of letter number 500-57- 00-04-01-2018-001667 dated April 20, 2018, issued by the Decentralized Tax Audit Administration of Tabasco " 1 " .
23	SIR110204RX3	INTEGRAL SERVICES RIOMART, S.A. DE C.V.	Nullity Trial 15501/20-17-14-6	May 31, 2022	Fourteenth Regional Metropolitan Chamber, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested act is declared consisting of letter number 500-71-2018-70835 of November 20, 2018, issued by the Decentralized Tax Audit Administration of the Federal District " 1 " .
24	SIB120622MC3	INTELLIGENT SOLUTIONS OF THE BAJA, S.A. DE C.V.	Nullity Trial 1364/18-03-01-11	September 23, 2021	First Regional Chamber of the Northwest III, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared, consisting of letter number 500-12- 00-04-01-2018-00776 dated January 12, 2018, issued by the Decentralized Tax Audit Administration of Baja California Sur " 1 " .
25	SCA120105UL7	SUMOSCK CORPORATE ADMINISTRATIVE, S.A. DE C.V.	Nullity Trial 13673/20-17-06-8	June 14, 2021	Sixth Regional Metropolitan Chamber, of the Federal Court of Administrative Justice.	The plain and simple nullity of the resolution is declared consisting of letter number 500-04-00-00-00- 2018-10496 dated June 25, 2018, issued by the Central Administration of Verification and Evaluation of Federal Entities in Fiscal Coordination of the Tax Administration Service.
26	SRE0904085K3	SUSTENTO REAL EMPRESARIAL, S.A. DE C.V.	Nullity Trial 815/16-12-01-3-OT	June 02, 2017	First Regional Chamber of the East, of the Federal Court of Administrative Justice	The nullity of the contested resolution is declared, consisting of letter 600-46-00-00-00-2015-0066 dated November 26, 2015, issued by the Decentralized Legal Administration of Puebla " 2 " , through which Revocation Appeal number RR92/2015 was resolved; as well as of the originally appealed, consisting of the resolution contained in letter number 500-05-2015-18319 dated June 17, 2015, issued by the Central Strategic Audit Administration.
27	TSE121212TN3	TIDE BUSINESS SOLUTIONS, S.A. DE C.V.	Nullity Trial 3313/18-15-01-7	December 02, 2019	Regional Chamber of the Southeast, of the Federal Court of Administrative Justice.	The plain and simple nullity of the contested resolution is declared consisting of letter number 600-44- 00-00-00-2018-3707 dated August 24, 2018, issued by the Decentralized Legal Administration of Oaxaca " 1 " , through which Revocation Appeal RRL2018004361 was resolved and the originally appealed, consisting of that contained in letter number 500-44-00-03-00-2018-01311 dated February 06, 2018, issued by the Decentralized Tax Audit Administration of Oaxaca " 1 " .
28	TAS120524TPA	TRANSPORTES ASIA, S.A. DE C.V.	Nullity Trial 1464/17-10-01-2- OT	January 28, 2019	Regional Chamber of the Center III, of the Federal Court of Administrative Justice.	The nullity of the contested resolution is declared, consisting of letter number 500-04-00-00-00- 2016-13533 dated April 20, 2016, issued by the Central Administration of Verification and Evaluation of Federal Entities in Fiscal Coordination.
29	VPI090106S41	VIVA DE LA PROPIEDAD INTELECTUAL, S.A. DE C.V.	Nullity Trial 3315/18-01-02-6	August 11, 2022	Second Regional Chamber of the Northwest I, of the Federal Court of Administrative Justice.	The nullity of the contested resolution is declared, consisting of letter number 500-09-00-06-01- 2017-02872 dated June 21, 2017, issued by the Decentralized Tax Audit Administration of Baja California " 1 " .

In view of the foregoing, it is informed that as a consequence of the means of defense indicated in the preceding paragraph, the procedure of Article 69-B of the Federal Fiscal Code in force until July 24, 2018 , followed with those taxpayers also, has been rendered without effect.

Finally it is informed that the fact that the taxpayers indicated above have obtained a favorable resolution against the presumption letters and/or definitive resolution, does not exempt them from the responsibility they may have regarding other tax vouchers that they have issued without having the assets, personnel, infrastructure or material capacity, directly or indirectly, to provide the services or produce, market or deliver the goods that supported such vouchers, therefore, the faculties of the tax authority are left safeguarded.

Sincerely.

Mexico City, on August 09, 2023. - In substitution for 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, number 5 subsection h), of the Internal Regulations of the Tax Administration Service in force , signs:
Strategic Audit Administrator " 7 " , L.C. Susana Herrera Maldonado .- Signature.

In the document you are viewing there may be text, characters or objects that are not displayed correctly due to conversion to HTML format, so we recommend always taking as reference the digitized image of the DOF or the PDF file of the edition. The content, form and scope of the published documents, are strict responsibility of their issuer.

CONSULT

BY DATE

Su
Mo
Tu
We
Th
Fr
Sa

INDICATORS

Exchange Rate and Rates as of 08/26/2026

DOLLAR

16.9460 UDIS

8.807698 28 DAY TIIE

6.7559% 91 DAY TIIE

6.7931% 182 DAY TIIE

6.8474% FUNDING TIIE

6.50%

SURVEYS

Did you like the new image of the Official Gazette of the Federation website?

Yes

Official Gazette of the Federation

Río Amazonas No. 62, Col. Cuauhtémoc, Zip Code 06500, Mexico City Tel. (55) 5093-3200, where you can access our services menu

Electronic address: dof.gob.mx

113