Official Letter 500-05-2025-12187 communicating a list of taxpayers who disproved the presumption of non-existent operations under Article 69-B of the Federal Tax Code, in force until July 24, 2018

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DOF: 05/23/2025

OFFICIAL LETTER 500-05-2025-12187 by which a list of taxpayers who disproved the presumption of non-existent operations provided for in the first paragraph of Article 69-B of the Federal Tax Code, in force until July 24

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

OFFICIAL LETTER: 500-05-2025-12187

Subject:

A list of taxpayers who DISPROVED the presumption of non-existent operations provided for in the first paragraph of Article 69-B of the Federal Tax Code, in force until July 24, 2018, is communicated.

This Central Administration of Strategic Auditing, 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, fractions VII, XII and XVIII and 8, fraction 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 Official Gazette of the Federation on June 12, 2003; 1, 2, first paragraph, 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 paragraph, 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 Transitory Article One of said Regulations and reformed by Decree by which various provisions of the Internal Regulations of the Secretariat of Finance and Public Credit and the Internal Regulations of the Tax Administration Service are reformed and added, 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 Transitory Article One of said Decree; Article Third, fraction I, subsection a), of the Agreement by which various attributions are delegated to 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 Transitory Article One of said Agreement; in articles 33, last paragraph, 63 of the current Federal Tax Code and 69-B, first and second paragraphs of the Federal Tax Code in force until July 24, 2018, in relation to Transitory Article Two of the "DECREE by which article 69-B of the Federal Tax Code is reformed", published in the Official Gazette of the Federation on June 25, 2018 and Transitory Article Eight, fraction IV, of the Miscellaneous Tax Resolution for 2025, published in the Official Gazette of the Federation on December 20, 2024, communicates the following:

That the taxpayer listed below was, at the time, notified of a presumption notice of non-existent operations covered by certain fiscal receipts issued, in accordance with the first and second paragraphs of article 69-B of the Federal Tax Code, as well as, in the particular case, a definitive resolution issued in terms of the third paragraph of the aforementioned legal precept, in force until July 24, 2018; however, derived from what was resolved in the defense mechanism filed, it is understood that said taxpayer disproved the presumption of non-existence, specifically with regard to the operations indicated in said notice, whose data are as follows:

Apartado A.- Notification of the PRESUMPTION NOTICE in accordance with the first and second paragraphs of article 69-B of the Federal Tax 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 notice	Issuing authority of the individual presumption notice	Means of notification to the taxpayer
				Authority's Public Notice Board	Personal Notification	Notification by Tax Mailbox
				Date of posting on the Public Notice Board of the Tax Authority	Date on which the notification took effect	Date of notification
1	CAGV651208P57	CASTAÑEDA GARCIA VICTOR MANUEL	500-31-00-04-01-2017-2283 of February 27, 2017	Decentralized Administration of Fiscal Audit of Jalisco "2"	March 06, 2017	March 07, 2017

Apartado B.- Notification on the Tax Administration Service's Internet page.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of Global presumption notice	Date of notification on the Tax Administration Service's Internet page	Date on which the notification took effect
1	CAGV651208P57	CASTAÑEDA GARCIA VICTOR MANUEL	500-05-2017-2630 of March 31, 2017	April 03, 2017

Apartado 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 notice	Date of notification in the Official Gazette of the Federation	Date on which the notification took effect
1	CAGV651208P57	CASTAÑEDA GARCIA VICTOR MANUEL	500-05-2017-2630 of March 31, 2017	April 25, 2017

Apartado D.- Notification of the DEFINITIVE RESOLUTION notice.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Number and date of definitive resolution notice	Issuing authority of the definitive resolution	Means of notification to the taxpayer
				Authority's Public Notice Board	Personal Notification	Notification by Tax Mailbox
				Date on which the notification took effect	Date of notification	Date on which the notification took effect
1	CAGV651208P57	CASTAÑEDA GARCIA VICTOR MANUEL	In compliance with the interlocutory judgment of March 07, 2025, issued by the Regional Chamber of Center I of the Federal Court of Administrative Justice, within Nullity Trial 1367/22-08-01-8, which declared the complaint filed by the taxpayer to be founded, and required the Decentralized Administration of Fiscal Audit of Jalisco "2", -as the defendant authority in this matter-, to comply with the definitive judgment of April 03, 2023, issued within the aforementioned file, consisting of including the taxpayer, now plaintiff Víctor Manuel Castañeda García, in the list of taxpayers who have already disproved said presumption, (...).

Apartado E.- Additional taxpayer data.

R.F.C.	Name, denomination or corporate name of the Taxpayer	Tax Domicile	Predominant activity	Reason for the Procedure
1	CAGV651208P57	EL LLANO, AGUASCALIENTES	WHOLESALE TRADE OF AGRICULTURAL, FORESTRY AND FISHING MACHINERY AND EQUIPMENT	Absence of assets

Notwithstanding, it is specified that the fact that the aforementioned taxpayer has specifically disproved the facts recorded in the presumption notice and definitive resolution that motivated its publication in the corresponding list, is solely in relation to the fiscal receipts indicated in the presumption notice that was notified to him at the time, the powers of the tax authority remaining safeguarded in terms of article 69-B of the Federal Tax Code in relation to any other fiscal receipts that he may have issued.

Sincerely.

Mexico City, April 07, 2025. - In substitution due to 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 articles 4, fourth paragraph, and 22, last paragraph, numeral 5 subsection h), of the current Internal Regulations of the Tax Administration Service, signs:

C.P. Nayeli Margarita Ramos Hernández, Administrator of Strategic Auditing "7".- Signature.

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