Notice 500-05-00-00-00-2026-24292 Communicating the Name and Taxpayer Registry Key under Article 49 Bis, Fraction X of the Federal Tax Code

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DOF: 07/08/2026

OFFICE 500-05-00-00-00-2026-24292 through which the name and the key in the Federal Taxpayer Registry are communicated, referring to fraction X of article 49 Bis of the Federal Tax Code

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: 500-05-00-00-00-2026-24292

Subject:

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

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, 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 force 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 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 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 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, therefore 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 Tax 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 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 subsection b) of fraction VIII 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, in order that third parties who received digital internet fiscal receipts issued by said taxpayer, know this situation and reverse the fiscal effect they had 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 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, therefore 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 Tax 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 accordance with article 49 Bis, fraction 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 falls under this circumstance, 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, in order that third parties who received digital internet fiscal receipts issued by said taxpayers, know this situation and reverse the fiscal effect they had given to them, through the presentation of a complementary 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 internet fiscal receipts, in accordance with article 17-H Bis, fraction XIV of the aforementioned Code.

Respectfully.

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

Annex 1 of office number 500-05-00-00-00-2026-24292 dated July 17, 2026, through which the name and the key in the Federal Taxpayer Registry are communicated, referring to fraction X of article 49 Bis of the Federal Tax Code.

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 terms of subsection b) of fraction VIII, of article 49 Bis of the Federal Tax Code.

RFC

Name, corporate name or business name of the Taxpayer

Number and date of resolution office

Means of notification to the taxpayer

Notification via 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

OMA040713D79

OPERADORA MACDEGAR, S.A. DE C.V.

500-05-00-00-00-2026-21578 dated July 10, 2026

July 16, 2026

July 17, 2026

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