Notice 500-05-00-00-00-2026-21590 Communicating the Name and Taxpayer Registry Key Pursuant to Article 49 Bis, Fraction X of the Federal Tax Code

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DOF: 07/08/2026

OFFICE 500-05-00-00-00-2026-21590 through which the name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Federal Tax Code are communicated

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- Tax Administration Service.- General Administration of Federal Fiscal Audit.- Central Administration of Strategic Audit.

OFFICE 500-05-00-00-00-2026-21590

Subject:

The name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Federal Tax Code are communicated.

This Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in 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 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 on June 12, 2003; 1, 2, first paragraph, section B, fraction III, subsection e) and second, 5, first paragraph, 13, fraction II, in relation to article 12, fraction II, 13, fraction VI, 23, section E, fraction I, in relation to article 22, last paragraph, numeral 5, of the Internal Regulations of the Tax Administration Service, published in the Official Gazette of the Federation on August 24, 2015, in effect from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations; reformed through Decree by which various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service are reformed and added, and by which the Internal Regulations of the National Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, in effect from January 1, 2022, in accordance with what is established in the First Transitory Article of said Decree; in relation to Article First, fractions I, subsection h) and III, of the Agreement by which powers are delegated to the public servants of the Tax Administration Service, published in the Official Gazette of the Federation on December 31, 2025; as well as in articles 29-A, fraction IX, 33, last paragraph, 42, fraction V, subsection g), and 49 Bis, fractions III, second paragraph, VIII, subsection b) and X, of the Federal Tax Code, communicates the following:

As a result of the exercise of the powers indicated in article 49 Bis of the Federal Tax Code and after the procedure established in said numeral has been carried out, this Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, issued a resolution in which it determined that the taxpayer cited in Annex 1, which is an integral part of this office, did not rebut the presumption of falsity of the digital internet fiscal receipts issued, so they are considered false with general effects, as they did not comply with what is established in article 29-A, fraction IX of the Federal Tax Code, for which reason the operations contained therein did not and do not produce any fiscal effect whatsoever.

For the aforementioned reasons, taking into account that fraction X of article 49 Bis of the Federal Tax Code states that the name and the key in the Federal Taxpayer Registry of the taxpayer to whom the resolution referred to in fractions III, second paragraph and VIII, subsection b) of the same article has been issued, will be published in the Portal of the Tax Administration Service and in the Official Gazette of the Federation within forty-five business days following the one in which the notification of the resolution takes effect, in order that third parties who received digital internet fiscal receipts issued by said taxpayer, know this situation and reverse the fiscal effect they may have given to them, through the presentation of a complementary declaration; this Central Administration of Strategic Audit attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, in compliance with what is stated in the aforementioned article 49 Bis, fraction X, of the Federal Tax Code, proceeds to publish the name and the key in the Federal Taxpayer Registry of the taxpayer to whom a resolution was issued in which it was determined that it did not rebut the presumption of falsity of the digital internet fiscal receipts issued, so they are considered false with general effects, as they did not comply with what is established in article 29-A, fraction IX of the Federal Tax Code, for which reason the operations contained therein do not and did not produce any fiscal effect whatsoever, for the reasons and grounds stated in the resolution notified in the terms of article 49 Bis, fractions III, second paragraph and VIII, subsection b), to the taxpayer indicated in Annex 1 of this office.

In terms of what is established by article 49 Bis fraction X, of the Federal Tax Code, the name and the key in the Federal Taxpayer Registry of the taxpayer who is in this situation, will be published on the internet page of the Tax Administration Service (www.sat.gob.mx) as well as in the Official Gazette of the Federation, in order that third parties who received digital internet fiscal receipts issued by said taxpayers, know this situation and reverse the fiscal effect they may have given to them, through the presentation of a complementary declaration, for which they will have a term of thirty natural days from the publication in the Official Gazette of the Federation, and, in case of not doing so, the authority will temporarily restrict the use of the digital seal certificate to issue digital internet fiscal receipts, in accordance with article 17-H Bis, fraction XIV of the aforementioned Code.

Attentively.

Mexico City, July 06, 2026. - Central Administrator of Strategic Audit, L.C. Rubén Martín López Rodríguez. - Signature.

Annex 1 of office number 500-05-00-00-00-2026-21590 dated July 06, 2026, through which the name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Federal Tax Code are communicated.

Publication of the name and the key in the Federal Taxpayer Registry of the taxpayer to whom a resolution was issued in which it was determined that the presumption of falsity of the digital internet fiscal receipts WAS NOT REBUTTED, in the terms of subsection b) of fraction VIII, in relation to fraction III, of article 49 Bis of the Federal Tax Code.

RFC

Name, denomination or corporate name of the Taxpayer

Number and date of resolution office

Means of notification to the taxpayer

Notification by Tax Box

Authority's Bench

Date of notification

Date on which the notification took effect

Date of posting on the Authority's Bench

Date on which the notification took effect

APC1910164AA

ASSOCIATION OF PRODUCTIVITY AND COMPETITIVENESS OF SONORA, A.C.

500-05-00-00-00-2026-21508 dated June 25, 2026

01/07/2026

02/07/2026

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