Notice 500-05-00-00-00-2026-24291 Communicating the Name and Taxpayer Registry Key Under Article 49 Bis, Fraction X of the Federal Fiscal Code

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DOF: 07/08/2026

OFFICE 500-05-00-00-00-2026-24291 through which the name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Federal Fiscal 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 Auditing.- Central Administration of Strategic Auditing.

OFFICE: 500-05-00-00-00-2026-24291

Subject:

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

This Central Administration of Strategic Auditing, attached to the General Administration of Federal Fiscal Auditing 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, amended by Decree published in the same Official Gazette of the Federation on June 12, 2003; 1, 2, first paragraphs, 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 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 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 amended and added, and by which the Internal Regulations of the National Customs Agency 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, 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 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 Auditing, attached to the General Administration of Federal Fiscal Auditing 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 do not comply with what is established in article 29-A, fraction 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 above, taking into account that fraction 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 fractions III, second paragraph and VIII, subsection b) of the same article have 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, so 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 Auditing attached to the General Administration of Federal Fiscal Auditing of the Tax Administration Service in compliance with what is indicated in the aforementioned article 49 Bis, fraction 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 in which it was determined that he did not rebut the presumption of falsity of the digital internet fiscal receipts issued, so they are considered false with general effects, as they do not comply with what is established in article 29-A, fraction 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 indicated 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 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 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, for which they will have a period of thirty calendar days from the publication in the Official Gazette of the Federation, and, in case of not doing so, the authority will temporarily restrict their use of the digital seal certificate to issue digital internet fiscal receipts, in accordance with article 17-H Bis, fraction XIV of said Code.

Respectfully.

Mexico City, July 17, 2026. - Central Administrator of Strategic Auditing, L.C. Rubén Martín López Rodríguez .- Rubric.

Annex 1 of office number 500-05-00-00-00-2026-24291 dated July 17, 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 Fiscal 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 Fiscal 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 benches

Date of notification

Date on which the notification took effect

Date of posting on the benches of the Fiscal Authority

Date on which the notification took effect

GIM150409IG1

GROUP IRBENIGI DE MEXICO, S.A. DE C.V.

500-05-00-00-00-2026-21617 of date July 07, 2026

13/07/2026

14/07/2026

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