Notice 500-05-00-00-00-2026-21601 Communicating the Name and Taxpayer Registry Key Under Article 49 Bis, Section X of the Federal Fiscal Code

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DOF: 07/08/2026

OFFICE 500-05-00-00-00-2026-21601 communicating the name and the key in the Federal Taxpayer Registry referred to in section X of article 49 Bis of the Federal Fiscal Code

At the margin, a seal with the National Coat of Arms, which reads: 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: 500-05-00-00-00-2026-21601

Subject:

The name and the key in the Federal Taxpayer Registry referred to in section X of article 49 Bis of the Federal Fiscal 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, sections VII, XII and XVIII and 8, section III of the Law of the Tax Administration Service, published in the Official Gazette of the Federation on December 15, 1995, amended by Decree published in the same Official Gazette on June 12, 2003; 1, 2, first paragraphs, section B, section III, subsection e) and second, 5, first paragraph, 13, section II, in relation to article 12, section II, 13, section VI, 23, section E, section 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 force from November 22, 2015, in accordance with what is established in the first paragraph of the First Transitory Article of said Regulations; amended by Decree amending and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service, 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 force from January 1, 2022, in accordance with what is established in the First Transitory Article of said Decree; in relation to Article First, sections 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, section IX, 33, last paragraph, 42, section V, subsection g), and 49 Bis, sections III, second paragraph, VIII, subsection b) and X, of the Federal Fiscal Code, communicates the following:

As a result of the exercise of the powers indicated in article 49 Bis of the Federal Fiscal 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 determining 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 invoices issued, so they are considered false with general effects, as they do not comply with what is established in article 29-A, section IX of the Federal Fiscal Code, for which reason the operations contained therein do not and did not produce any fiscal effect whatsoever.

For the aforementioned reasons, taking into account that section X of article 49 Bis of the Federal Fiscal Code states that the name and the key in the Federal Taxpayer Registry of the taxpayer to whom the resolution referred to in sections 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 date on which the notification of the resolution takes effect, so that third parties who received digital invoices issued by said taxpayer, know this situation and reverse the fiscal effect they may have given to them, through the presentation of a supplementary 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, section X, of the Federal Fiscal Code, proceeds to publish the name and the key in the Federal Taxpayer Registry of the taxpayer to whom a resolution was issued determining that the presumption of falsity of the digital invoices issued was not rebutted, so they are considered false with general effects, as they do not comply with what is established in article 29-A, section IX of the Federal Fiscal 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, sections III, second paragraph and VIII, subsection b), to the taxpayer indicated in Annex 1 of this office.

In terms of what is established in article 49 Bis section X, of the Federal Fiscal Code, the name and the key in the Federal Taxpayer Registry of the taxpayer who is in this situation, will be published on the website of the Tax Administration Service (www.sat.gob.mx) as well as in the Official Gazette of the Federation, so that third parties who received digital invoices issued by said taxpayers, know this situation and reverse the fiscal effect they may have given to them, through the presentation of a supplementary declaration, for which they will have a period 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 invoices, in accordance with article 17-H Bis, section XIV of said Code.

Respectfully.

Mexico City, July 6, 2026. - Central Administrator of Strategic Audit, L.C. Rubén Martín López Rodríguez. - Rubric.

Annex 1 of office number 500-05-00-00-00-2026-21601 dated July 6, 2026, communicating the name and the key in the Federal Taxpayer Registry referred to in section X of article 49 Bis of the Federal Fiscal Code.

Publication of the name and the key in the Federal Taxpayer Registry of the taxpayer to whom a resolution was issued determining that the PRESUMPTION OF FALSITY of the digital invoices was NOT REBUTTED, in the terms of subsection b) of section VIII, in relation to section III, of article 49 Bis of the Federal Fiscal Code.

R.F.C.

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 benches

Date of

notification

Date on which

notification took effect

Date of posting on

the benches of the

Fiscal Authority

Date on which

notification took effect

MCA201104E44

MEC COMPETITIVIDAD

AMERICANA, A.C.

500-05-00-00-00-2026-21539 of

date June 29, 2026

03/07/2026

06/07/2026

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