PRESUMPTION OF OPERATIONS INEXISTENCE. THE AUTHORITY HAS NO OBLIGATON TO NOTIFY THE DOCUMENTS ON WHICH IT BASED ITSELF FOR SUCH PRESUMPTION. Article 69-B of the Federal Tax Code prescribes that when the tax authority detects that a taxpayer has been issuing invoices without having, directly or indirectly, the assets, personnel, infrastructure or material capacity to render the services or producing, marketing or delivering the goods covered by those invoices, or else, that those taxpayers have not been located, will presume the inexistence of the transactions supported by those invoices, in which presumption it shall proceed to notify the taxpayers which find themselves in such situation, through their Tax Mailbox on the Internet webpage of the Tax Administration Service, as well as by means of its publication in the Official Daily of the Federation , with the purpose of them to manifest what in their right may be convenient and supply the documentation and information they may deem to be pertinent to overturn the facts which lead the authority to make the notification and for the purpose, the affected taxpayers will count with a limit of fifteen days counted from the last one of the notifications that have been made until the resolution is issued. Thus, article 69-B of the Federal Tax Code, only provides for making the taxpayers know the facts on which it based the presumption that the taxpayer issued invoices without counting with the assets, the personnel, the infrastructure and the material capacity to market the goods covered by the invoices issued. Therefore, the fact that, within the procedure from which the contested resolution derived, the sued authority has not made known the data of the “Dario” Sole Account, does not make such resolution illegal, since there is no legal imperative obligating the authority to carry out such action.

Administrative Contentious Trial N° 255/17/14-24-01-9/4261/17-PL-02-04.- Resolved in the Plenary Jurisdictional Session of the Superior Chamber of the Federal Tribunal of Administrative Justice, in its session of August 8, 2018, by unanimity of 11 favorable votes – Reporting magistrate: Nora Elizabeth Urby Genel– Secretary: Lawyer Diana Patricia Jiménez García. Secretary in charge of supplementing the resolution. Lawyer Ángel Fernando Paz Hernández (Thesis approved in session of October 17, 2018)