Official Letter 500-05-2023-4442 Communicating 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

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DOF: 23/06/2023

OFFICIAL LETTER 500-05-2023-4442 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 is communicated

On 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 Enforcement.

Official Letter: 500-05-2023-4442

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 Enforcement, 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, first paragraph, 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 by which the Internal Regulations of the National Customs Agency of Mexico are issued, 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; 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, 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 Official Letter of Presumption of non-existence of operations covered with 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 letters, whose data are as follows:

Section A.- Notification of the OFFICIAL LETTER OF PRESUMPTION according to 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 | Authority issuer of the individual presumption office | Notification method to the taxpayer | | | | | | | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | | | | | Authority Boards | Personal Notification | Tax Mailbox Notification | | | | | | | | | | | Date of fixation on the boards of the Fiscal Authority | Date on which the notification took effect | Notification Date | Date on which the notification took effect | Notification Date | Date on which the notification took effect | | | | 1 | CBA1603071F8 | COSTA BELLA & SANDS, S. DE R.L. DE C.V. | 500-74-02-01-03-2019-3610 dated April 17, 2019 | Decentralized Administration of Federal Tax Audit of Federal District "4" | April 29, 2019 | April 30, 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 the notification took effect
1	CBA1603071F8	COSTA BELLA & SANDS, S. DE R.L. DE C.V.	500-05-2019-27773 dated September 02, 2019	September 02, 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 the notification took effect
1	CBA1603071F8	COSTA BELLA & SANDS, S. DE R.L. DE C.V.	500-05-2019-27773 dated September 02, 2019	September 25, 2019

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 | Authority issuer of the definitive resolution | Notification method to the taxpayer | | | | | | | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | | | | | Authority Boards | Personal Notification | Tax Mailbox Notification | | | | | | | | | | | Date on which the notification took effect | Notification Date | Date on which the notification took effect | Date on which the notification took effect | Notification Date | Date on which the notification took effect | | | | 1 | CBA1603071F8 | COSTA BELLA & SANDS, S. DE R.L. DE C.V. | In compliance with the sentence dated June 24, 2022, issued by the First Regional Chamber of the West of the Federal Court of Administrative Justice, in the Nullity Trial 4748/20-07-01-7, in which it resolved that, derived from the accumulation of evidence presented by the plaintiff, valued in an adminiculated manner, disproved the reasoning exposed by the demanded authority to consider that, it did not have infrastructure, personnel, assets and material capacity to provide the services it invoiced in the 2017 fiscal year, for which, it declared the nullity of the resolution contained in office 600-74-00-02-00-2020-4379 of June 30, 2020, issued by the Decentralized Legal Administration of the Federal District "4", through which, it resolved the Revocation Appeal filed, as well as the diverse 500-74-02-01-03-2020-6757, dated January 13, 2020, by which it determined that the acting 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 500-74-02-01-03-2019-3610. | | | | | | | | |

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	CBA1603071F8	COSTA BELLA & SANDS, S. DE R.L. DE C.V.	Guadalajara, Jalisco	Other professional, scientific and technical services

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 tax 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, May 25, 2023. - Central Administrator of Strategic Enforcement, C.P. José Alfredo Pérez Astorga. - Rubric.

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