RegAlertEnforcement · SHCP · 30 Apr 2026 · DOF 5786352
Notice 500-05-2026-11194 Communicating the Final Global List under Article 69-B, Paragraph Four of the Federal Tax Code
The Strategic Tax Audit Central Administration of the Tax Administration Service publishes the final definitive list of twenty taxpayers whose names, denominations, or trade names are added to the registry of taxpayers who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action follows the expiration of the fifteen-business-day period granted for rebuttal and the subsequent issuance of final resolutions confirming that the taxpayers did not disprove the facts. Consequently, fiscal receipts issued by these entities are declared to have produced no fiscal effect for general purposes.
DOF: 30/04/2026
OFFICIAL NOTICE 500-05-2026-11194 through which the final global list is communicated in terms of Article 69-B, fourth paragraph of the Federal Tax 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 Tax Audit.
OFFICIAL NOTICE: 500-05-2026-11194
Subject:
The final global list is communicated in terms of
Article 69-B,
fourth paragraph of the Federal Tax Code.
The Central Administration of Strategic Tax Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in Article 16, first paragraph, of the Political Constitution of the United Mexican States; Articles 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; Articles 1, 2, first paragraph, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation with Article 22, first paragraphs, fraction VIII, and last, 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 and reformed 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 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 force from January 1, 2022, in accordance with what is established in the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement by which various attributions are delegated to the Public Servants of the Tax Administration Service, published in the Official Gazette of the Federation on June 23, 2016, in force from July 23, 2016, in accordance with what is established in the First Transitory Article of said Agreement; as well as in Articles 33, last paragraph, 63, and 69-B, first, fourth, and fifth paragraphs of the Federal Tax Code, notifies the following:
As a result of the exercise of the attributions and powers indicated in Article 69-B, first and second paragraphs of the Federal Tax Code, the tax authorities cited in Annex 1, which is an integral part of this official notice, detected that the taxpayers indicated in the aforementioned Annex 1 issued fiscal receipts without having the assets, personnel, infrastructure, or material capacity to provide the services or produce, commercialize, or deliver the goods covered by such receipts.
Having detected such a situation, the tax authority, in order to comply with Article 69-B, second paragraph, of the Federal Tax Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption notice to each of the taxpayers mentioned in the aforementioned Annex 1, and in said notice the reasons and grounds were indicated for which the taxpayers fell into the hypothesis referred to in the first paragraph of Article 69-B of the Federal Tax Code.
Now, the individual notices indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, section A, of this official notice, which is an integral part thereof.
On the other hand, the global presumption list was notified on the internet page of the Tax Administration Service; and through publication in the Official Gazette of the Federation (DOF) in the terms specified in Annex 1, sections B and C, of this official notice, which is an integral part thereof, the foregoing in accordance with the precedence established in Article 69, first paragraph of the Regulations of the Federal Tax Code in force, in relation with Article 135 of the Federal Tax Code.
Attending to what is established by the second paragraph of Article 69-B of the Federal Tax Code, in the individual presumption notices, the tax authorities granted each taxpayer a term of fifteen business days counted from the last of the aforementioned notifications, to make the statements and provide the evidence they considered pertinent to rebut the facts made known through the aforementioned notices, with the warning that if, after the granted term had elapsed, they did not provide the documentation and information and/or what they exhibited, once valued, did not rebut the facts indicated in the notices in question, it would proceed by said authorities in terms of the fourth paragraph of Article 69-B of the Federal Tax Code, first to notify them the final individual resolution, as well as to publish their names, denominations, or trade names in the list of taxpayers who did not rebut the facts made known and therefore, would be in a definitive situation referred to in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code.
Once the term indicated in the previous paragraph has elapsed, and in virtue that those taxpayers during the term established in the second paragraph of Article 69-B of the Federal Tax Code, in exercise of the right provided in the aforementioned legal provision, presented, through the means indicated in the individual resolutions themselves, various information, documentation, and arguments in order to rebut the facts made known in the aforementioned individual notices, and said authorities proceeded to the admission and valuation of the same.
As a result of the valuation mentioned in the preceding paragraph, and in virtue that with the arguments manifested and proofs provided by those taxpayers, the aforementioned authorities considered that those taxpayers did not rebut the facts imputed to them in the individual presumption notices already indicated, the same resolved what was appropriate and proceeded to the issuance of the final resolutions in which the reasons, motives, and grounds were indicated for why they did not rebut said facts; resolutions that were duly notified in the terms indicated in the preceding paragraphs to each of the taxpayers indicated in Annex 1, section D, of this official notice.
For the aforementioned reasons, and taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code states that in no case will the list be published before the thirty business days following the notification of the resolution and that, at the date, said term has elapsed since the notification of the resolution and, in addition, the aforementioned authorities have not been notified of any resolution or sentence granted in favor of those taxpayers that orders the suspension or declares the nullity or revocation of the procedure provided for in Article 69-B of the Federal Tax Code, which has been initiated against them; therefore, with the purpose of fully complying with Resolutive Third contained in the aforementioned final resolutions, this Central Administration of Strategic Tax Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, in support of the tax authorities indicated in Annex 1 of this, proceeds to add the names, denominations, or trade names of the taxpayers indicated in Annex 1 of this official notice, in the list of taxpayers who did not rebut the facts imputed to them and therefore, are in a definitive situation referred to in the first paragraph of the aforementioned Article 69-B of the Federal Tax Code, for the reasons and grounds indicated in the final resolutions notified to each of them, a list that 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, to effect, with general effects, that the fiscal receipts issued by said taxpayers did not produce nor produced any fiscal effect whatsoever, as declared by the fifth paragraph of Article 69-B of the Federal Tax Code; the foregoing, since it is in the public interest to stop the billing of non-existent operations, as well as for society to know who those taxpayers are who carry out this type of operations.
Respectfully.
Mexico City, February 25, 2026. - Central Administrator of Strategic Tax Audit, L.C. Rubén Martín López Rodríguez.- Rubric.
Annex 1 of official notice number 500-05-2026-11194 dated February 25, 2026, corresponding to taxpayers who DID provide arguments and/or proofs, but DID NOT rebut the reason for which the presumption notice was notified to them, definitively updating the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code
Section A.- Notification of the PRESUMPTION NOTICE in accordance with the first and second paragraphs of Article 69-B of the Federal Tax Code, in relation with Article 69 of its Regulations.
| R.F.C. | Name, denomination or trade name of the Taxpayer | Number and date of individual presumption notice | Issuing Authority of the individual presumption notice | Notification Method to the Taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Authority's Bulletin Board | Personal Notification | Tax Mailbox Notification | |||||||
| Date of posting on the Fiscal Authority's Bulletin Board | Date on which the notification took effect | Date of notification | Date on which the notification took effect | Date of notification | Date on which the notification took effect | ||||
| 1 | ABR190508R2A | ADMINISTRADORA BRAMANTE, S.A. DE C.V. | 500-32-00-03-04-2025-2061 dated March 28, 2025 | Administración Desconcentrada de Auditoría Fiscal de Jalisco "3" | 03 de abril de 2025 | 04 de abril de 2025 | |||
| 2 | ABS1412013TA | ABSERV, S.C. DE R.L. DE C.V. | 500-19-00-05-01-2025-09207 dated June 25, 2025 | Administración Desconcentrada de Auditoría Fiscal de Chiapas "1" | 01 de julio de 2025 | 02 de julio de 2025 | |||
| 3 | CEP2002071J6 | CONSTRUCTOR EPIPER, S.A. DE C.V. | 500-65-00-02-01-2025-10554 dated July 03, 2025 | Administración Desconcentrada de Auditoría Fiscal de Veracruz "2" | 04 de julio de 2025 | 07 de julio de 2025 | |||
| 4 | CTT2309142H7 | COMERCIALIZADORA TANCASTEV TRADING DE MEXICO, S.A. DE C.V. | 500-08-00-05-03-2025-18861 dated August 14, 2025 | Administración Desconcentrada de Auditoría Fiscal de Aguascalientes "1" | 20 de agosto de 2025 | 21 de agosto de 2025 | |||
| 5 | ECA181204362 | EVENT CAPITAL, S.A. DE C.V. | 500-65-00-02-01-2025-8899 dated June 18, 2025 | Administración Desconcentrada de Auditoría Fiscal de Veracruz "2" | 24 de junio de 2025 | 25 de junio de 2025 | |||
| 6 | FET210608230 | FERRECONSTRUCCIONES Y EDIFICACIONES TROYA, S.A. DE C.V. | 500-18-00-05-01-2025-3265 dated June 18, 2025 | Administración Desconcentrada de Auditoría Fiscal de Colima "1" | 18 de junio de 2025 | 19 de junio de 2025 | |||
| 7 | GCB160229QM0 | GLOBAL COMMERCIAL BUSINESS, S.A.P.I. DE C.V. | 500-74-03-01-01-2025-4628 dated April 01, 2025 | Administración Desconcentrada de Auditoría Fiscal de Distrito Federal "4" | 04 de abril de 2025 | 07 de abril de 2025 | |||
| 8 | GSB130712HR1 | GRUPO Y SERVICIOS BRESGONM, S.A. DE C.V. | 500-45-00-07-01-2020-10857 dated March 11, 2020 | Administración Desconcentrada de Auditoría Fiscal de Puebla "1" | 19 de marzo de 2020 | 20 de marzo de 2020 | |||
| 9 | HETG920701NX7 | HERNANDEZ TORRES GERARDO AARON | 500-65-00-02-01-2025-10569 dated July 16, 2025 | Administración Desconcentrada de Auditoría Fiscal de Veracruz "2" | 05 de agosto de 2025 | 06 de agosto de 2025 | |||
| 10 | KCO230821UH8 | KASTEN CONSULTORES, S.A. DE C.V. | 500-15-06-02-2025-18110 dated August 28, 2025 | Administración Desconcentrada de Auditoría Fiscal de Coahuila de Zaragoza "1" | 03 de septiembre de 2025 | 04 de septiembre de 2025 | |||
| 11 | MOGA880109DWA | MORALES GAXIOLA ARIANA | 500-12-00-02-00-2025-04979 dated May 12, 2025 | Administración Desconcentrada de Auditoría Fiscal de Baja California Sur "1" | 16 de mayo de 2025 | 19 de mayo de 2025 | |||
| 12 | MOGJ790224JN4 | MORALES GAXIOLA JESUS ORLANDO | 500-12-00-02-00-2025-05062 dated May 13, 2025 | Administración Desconcentrada de Auditoría Fiscal de Baja California Sur "1" | 13 de mayo de 2025 | 14 de mayo de 2025 | |||
| 13 | MSA2007099M0 | LA MARIA DE SALTILLO, S.A. DE C.V. | 500-15-06-02-2024-18129 dated September 01, 2025 | Administración Desconcentrada de Auditoría Fiscal de Coahuila de Zaragoza "1" | 05 de septiembre de 2025 | 08 de septiembre de 2025 | |||
| 14 | OMA190910JD7 | OMARAZU, S.A. DE C.V. | 500-36-07-01-03-2025-4382 dated April 01, 2025 | Administración Desconcentrada de Auditoría Fiscal de México "2" | 07 de abril de 2025 | 08 de abril de 2025 | |||
| 15 | ONS191202DC1 | OPERADORA DE NEGOCIOS DEL SUR MRCI A. EN P. | 500-65-00-02-01-2025-10573 dated July 10, 2025 | Administración Desconcentrada de Auditoría Fiscal de Veracruz "2" | 16 de julio de 2025 | 17 de julio de 2025 | |||
| 16 | SAHV790527NF3 | SANCHEZ HERNANDEZ VERONICA | 500-65-00-02-01-2025-10570 dated July 16, 2025 | Administración Desconcentrada de Auditoría Fiscal de Veracruz "2" | 01 de agosto de 2025 | 04 de agosto de 2025 | |||
| 17 | SER1911284G9 | SERTRAYLI, S. DE R.L. DE C.V. | 500-65-00-02-01-2025-10513 dated June 16, 2025 | Administración Desconcentrada de Auditoría Fiscal de Veracruz "2" | 16 de junio de 2025 | 17 de junio de 2025 | |||
| 18 | SSO211018BG7 | STELLATEMP SOLUTIONS, A.C. | 500-54-00-02-01-2025-2242 dated June 16, 2025 | Administración Desconcentrada de Auditoría Fiscal de Sonora "1" | 20 de junio de 2025 | 23 de junio de 2025 | |||
| 19 | TCE180522E78 | TRANSPORTES DE CARGA ESPECIALIZADOS TRACEMEX, S.A. DE C.V. | 500-41-00-04-02-2025-2159 dated June 17, 2025 | Administración Desconcentrada de Auditoría Fiscal de Nuevo León "1" | 19 de junio de 2025 | 20 de junio de 2025 | |||
| 20 | TCO210818LT6 | TOROTE C&O, S.A. DE C.V. | 500-12-00-02-00-2025-02259 dated February 26, 2025 | Administración Desconcentrada de Auditoría Fiscal de Baja California Sur "1" | 27 de febrero de 2025 | 28 de febrero de 2025 |
Section B.- Notification on the Internet page of the Tax Administration Service.
| R.F.C. | Name, denomination or trade name of the Taxpayer | Number and date of global presumption notice | Issuing Authority of the global presumption notice | Date of notification on the internet page of the Tax Administration Service | Date on which the notification took effect | |
|---|---|---|---|---|---|---|
| 1 | ABR190508R2A | ADMINISTRADORA BRAMANTE, S.A. DE C.V. | 500-05-2025-17046 dated May 15, 2025 | Administración Central de Fiscalización Estratégica | 15 de mayo de 2025 | 16 de mayo de 2025 |
| 2 | ABS1412013TA | ABSERV, S.C. DE R.L. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 14 de julio de 2025 | 14 de julio de 2025 |
| 3 | CEP2002071J6 | CONSTRUCTOR EPIPER, S.A. DE C.V. | 500-05-2025-20369 dated August 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de agosto de 2025 | 13 de agosto de 2025 |
| 4 | CTT2309142H7 | COMERCIALIZADORA TANCASTEV TRADING DE MEXICO, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 5 | ECA181204362 | EVENT CAPITAL, S.A. DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Administración Central de Fiscalización Estratégica | 13 de octubre de 2025 | 14 de octubre de 2025 |
| 6 | FET210608230 | FERRECONSTRUCCIONES Y EDIFICACIONES TROYA, S.A. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 14 de julio de 2025 | 14 de julio de 2025 |
| 7 | GCB160229QM0 | GLOBAL COMMERCIAL BUSINESS, S.A.P.I. DE C.V. | 500-05-2025-17046 dated May 15, 2025 | Administración Central de Fiscalización Estratégica | 15 de mayo de 2025 | 16 de mayo de 2025 |
| 8 | GSB130712HR1 | GRUPO Y SERVICIOS BRESGONM, S.A. DE C.V. | 500-05-2020-13676 dated June 17, 2020 | Administración Central de Fiscalización Estratégica | 17 de junio de 2020 | 18 de junio de 2020 |
| 9 | HETG920701NX7 | HERNANDEZ TORRES GERARDO AARON | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 10 | KCO230821UH8 | KASTEN CONSULTORES, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 11 | MOGA880109DWA | MORALES GAXIOLA ARIANA | 500-05-2025-20012 dated June 17, 2025 | Administración Central de Fiscalización Estratégica | 17 de junio de 2025 | 18 de junio de 2025 |
| 12 | MOGJ790224JN4 | MORALES GAXIOLA JESUS ORLANDO | 500-05-2025-20012 dated June 17, 2025 | Administración Central de Fiscalización Estratégica | 17 de junio de 2025 | 18 de junio de 2025 |
| 13 | MSA2007099M0 | LA MARIA DE SALTILLO, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 14 | OMA190910JD7 | OMARAZU, S.A. DE C.V. | 500-05-2025-17046 dated May 15, 2025 | Administración Central de Fiscalización Estratégica | 15 de mayo de 2025 | 16 de mayo de 2025 |
| 15 | ONS191202DC1 | OPERADORA DE NEGOCIOS DEL SUR MRCI A EN P | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 16 | SAHV790527NF3 | SANCHEZ HERNANDEZ VERONICA | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 17 | SER1911284G9 | SERTRAYLI, S. DE R.L. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 14 de julio de 2025 | 14 de julio de 2025 |
| 18 | SSO211018BG7 | STELLATEMP SOLUTIONS, A.C. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 14 de julio de 2025 | 14 de julio de 2025 |
| 19 | TCE180522E78 | TRANSPORTES DE CARGA ESPECIALIZADOS TRACEMEX, S.A. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 14 de julio de 2025 | 14 de julio de 2025 |
| 20 | TCO210818LT6 | TOROTE C&O, S.A. DE C.V. | 500-05-2025-6121 dated March 12, 2025 | Administración Central de Fiscalización Estratégica | 12 de marzo de 2025 | 13 de marzo de 2025 |
Section C.- Notification in the Official Gazette of the Federation.
| R.F.C. | Name, denomination or trade name of the Taxpayer | Number and date of global presumption notice | Issuing Authority of the global presumption notice | Date of notification in the Official Gazette of the Federation | Date on which the notification took effect | |
|---|---|---|---|---|---|---|
| 1 | ABR190508R2A | ADMINISTRADORA BRAMANTE, S.A. DE C.V. | 500-05-2025-17046 dated May 15, 2025 | Administración Central de Fiscalización Estratégica | 11 de julio de 2025 | 14 de julio de 2025 |
| 2 | ABS1412013TA | ABSERV, S.C. DE R.L. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 3 | CEP2002071J6 | CONSTRUCTOR EPIPER, S.A. DE C.V. | 500-05-2025-20369 dated August 12, 2025 | Administración Central de Fiscalización Estratégica | 3 de octubre de 2025 | 6 de octubre de 2025 |
| 4 | CTT2309142H7 | COMERCIALIZADORA TANCASTEV TRADING DE MEXICO, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 24 de octubre de 2025 | 27 de octubre de 2025 |
| 5 | ECA181204362 | EVENT CAPITAL, S.A. DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Administración Central de Fiscalización Estratégica | 21 de noviembre de 2025 | 24 de noviembre de 2025 |
| 6 | FET210608230 | FERRECONSTRUCCIONES Y EDIFICACIONES TROYA, S.A. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Administración Central de Fiscalización Estratégica | 12 de septiembre de 2025 | 15 de septiembre de 2025 |
| 7 | GCB160229QM0 | GLOBAL COMMERCIAL BUSINESS, S.A.P.I. DE C.V. | 500-05-2025-17046 dated May 15, 2025 | Administración Central de Fiscalización Estratégica | 11 de julio de 2025 | 14 de julio de 2025 |
| 8 | GSB130712HR1 | GRUPO Y SERVICIOS BRESGONM, S.A. DE C.V. | 500-05-2020-13676 dated June 17, 2020 | Administración Central de Fiscalización Estratégica | 29 de junio de 2020 | 30 de junio de 2020 |
| 9 | HETG920701NX7 | HERNANDEZ TORRES GERARDO AARON | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 24 de octubre de 2025 | 27 de octubre de 2025 |
| 10 | KCO230821UH8 | KASTEN CONSULTORES, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 24 de octubre de 2025 | 27 de octubre de 2025 |
| 11 | MOGA880109DWA | MORALES GAXIOLA ARIANA | 500-05-2025-20012 dated June 17, 2025 | Administración Central de Fiscalización Estratégica | 1 de agosto de 2025 | 4 de agosto de 2025 |
| 12 | MOGJ790224JN4 | MORALES GAXIOLA JESUS ORLANDO | 500-05-2025-20012 dated June 17, 2025 | Administración Central de Fiscalización Estratégica | 1 de agosto de 2025 | 4 de agosto de 2025 |
| 13 | MSA2007099M0 | LA MARIA DE SALTILLO, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 24 de octubre de 2025 | 27 de octubre de 2025 |
| 14 | OMA190910JD7 | OMARAZU, S.A. DE C.V. | 500-05-2025-17046 dated May 15, 2025 | Administración Central de Fiscalización Estratégica | 11 de julio de 2025 | 14 de julio de 2025 |
| 15 | ONS191202DC1 | OPERADORA DE NEGOCIOS DEL SUR MRCI A EN P | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 24 de octubre de 2025 | 27 de octubre de 2025 |
| 16 | SAHV790527NF3 | SANCHEZ HERNANDEZ VERONICA | 500-05-2025-31596 dated September 12, 2025 | Administración Central de Fiscalización Estratégica | 24 de octubre de 2025 |
27 October 2025
17
SER1911284G9
SERTRAYLI, S. DE R.L. DE C.V.
500-05-2025-20305 dated 14 July 2025
Central Administration of
Strategic Auditing
12 September 2025
15 September 2025
18
SSO211018BG7
STELLATEMP SOLUTIONS, A.C.
500-05-2025-20305 dated 14 July 2025
Central Administration of
Strategic Auditing
12 September 2025
15 September 2025
19
TCE180522E78
TRANSPORTES DE CARGA
ESPECIALIZADOS TRACEMEX,
S.A. DE C.V.
500-05-2025-20305 dated 14 July 2025
Central Administration of
Strategic Auditing
12 September 2025
15 September 2025
20
TCO210818LT6
TOROTE C&O, S.A. DE C.V.
500-05-2025-6121 dated 12 March 2025
Central Administration of
Strategic Auditing
25 April 2025
28 April 2025
Section D.- Notification of the resolution notice of FINAL RESOLUTION in accordance with the fourth paragraph of Article 69-B of the Federal Tax Code.
Taxpayer ID
Name, corporate name or
legal name of the
Taxpayer
Number and date
of final resolution
Issuing authority of the
final resolution
Means of notification to the taxpayer
Authority premises
Personal notification
Notification via Tax Mailbox
Date of
posting on the
premises of the
Fiscal Authority
Date on which
the notification took effect
Date of
notification
Date on which the notification took effect
Date of
notification
Date on which the notification took effect
1
ABR190508R2A
ADMINISTRADORA
BRAMANTE, S.A. DE C.V.
500-32-00-00-03-04-
2025-6758 dated
20 October 2025
Decentralized Administration of Fiscal Audit of Jalisco "3"
24 October
2025
27 October
2025
2
ABS1412013TA
ABSERV, S.C. DE R.L. DE
C.V.
500-19-00-05-01-
2025-16652 dated
10 December 2025
Decentralized Administration of Fiscal Audit of Chiapas "1"
16 December
2025
17 December
2025
3
CEP2002071J6
CONSTRUCTOR EPIPER,
S.A. DE C.V.
500-65-00-02-01-
2025-23060 dated 27 November
2025
Decentralized Administration of Fiscal Audit of Veracruz "2"
28 November
2025
01 December
2025
4
CTT2309142H7
COMERCIALIZADORA
TANCASTEV TRADING DE
MEXICO, S.A. DE C.V.
500-08-00-05-03-
2025-27682 dated 16 December 2025
Decentralized Administration of Fiscal Audit of Aguascalientes "1"
07 January
2026
08 January
2026
5
ECA181204362
EVENT CAPITAL, S.A. DE
C.V.
500-65-00-02-01-
2025-25489 dated 16 December 2025
Decentralized Administration of Fiscal Audit of Veracruz "2"
07 January
2026
08 January
2026
6
FET210608230
FERRECONSTRUCCIONES
Y
EDIFICACIONES TROYA, S.A.
DE C.V.
500-18-00-05-01-
2025-4351 dated 09 December 2025
Decentralized Administration of Fiscal Audit of Colima "1"
15 December
2025
16 December
2025
7
GCB160229QM0
GLOBAL COMMERCIAL
BUSINESS, S.A.P.I. DE C.V.
500-74-03-01-01-
2025-4698 dated 20 October 2025
Decentralized Administration of Fiscal Audit of Federal District "4"
21 October 2025
22 October 2025
8
GSB130712HR1
GRUPO Y SERVICIOS
BRESGONM, S.A. DE C.V.
500-45-00-07-01-
2020-32589 dated 01 October
2020
Decentralized Administration of Fiscal Audit of Puebla "1"
07 October 2020
08 October 2020
9
HETG920701NX7
HERNANDEZ TORRES
GERARDO AARON
500-65-00-02-01-
2025-24823 dated 08 December 2025
Decentralized Administration of Fiscal Audit of Veracruz "2"
12 December
2025
15 December
2025
10
KCO230821UH8
KASTEN CONSULTORES,
S.A. DE C.V.
500-15-06-02-
2025-22660 dated 24 November
2025
Decentralized Administration of Fiscal Audit of Coahuila de Zaragoza "1"
28 November
2025
01 December
2025
11
MOGA880109DWA
MORALES GAXIOLA ARIANA
500-12-00-02-00-
2025-16150 dated 27 October 2025
Decentralized Administration of Fiscal Audit of Baja California Sur "1"
31 October 2025
03 November
2025
12
MOGJ790224JN4
MORALES GAXIOLA JESUS
ORLANDO
500-12-00-02-00-
2025-16151 dated 27 October 2025
Decentralized Administration of Fiscal Audit of Baja California Sur "1"
31 October 2025
03 November
2025
13
MSA2007099M0
LA MARIA DE SALTILLO, S.A.
DE C.V.
500-15-06-01-
2025-23744 dated 09 December 2025
Decentralized Administration of Fiscal Audit of Coahuila de Zaragoza "1"
10 December
2025
11 December
2025
14
OMA190910JD7
OMARAZU, S.A. DE C.V.
500-36-07-01-03-
2025-13130 dated 17 October 2025
Decentralized Administration of Fiscal Audit of Mexico "2"
23 October 2025
24 October 2025
15
ONS191202DC1
OPERADORA DE NEGOCIOS
DEL SUR MRCI A. EN P
500-65-00-02-01-
2025-23094 dated 11 December 2025
Decentralized Administration of Fiscal Audit of Veracruz "2"
17 December
2025
05 January
2026
16
SAHV790527NF3
SANCHEZ HERNANDEZ
VERONICA
500-65-00-02-01-
2025-24821 dated 04 December 2025
Decentralized Administration of Fiscal Audit of Veracruz "2"
10 December
2025
11 December
2025
17
SER1911284G9
SERTRAYLI, S. DE R.L. DE
C.V.
500-65-00-02-01-
2025-23050 dated 24 November
2025
Decentralized Administration of Fiscal Audit of Veracruz "2"
27 November
2025
28 November
2025
18
SSO211018BG7
STELLATEMP SOLUTIONS,
A.C.
500-54-00-02-01-
2025-4399 dated 10 December 2025
Decentralized Administration of Fiscal Audit of Sonora "1"
16 December
2025
17 December
2025
19
TCE180522E78
TRANSPORTES DE CARGA
ESPECIALIZADOS
TRACEMEX, S.A. DE C.V.
500-41-00-04-03-
2025-4987 dated 07 November
2025
Decentralized Administration of Fiscal Audit of Nuevo León "1"
11 November
2025
12 November
2025
20
TCO210818LT6
TOROTE C&O, S.A. DE C.V.
500-12-00-02-00-
2025-11940 dated 12 August 2025
Decentralized Administration of Fiscal Audit of Baja California Sur "1"
18 August 2025
19 August 2025
Section E.- Additional data of the taxpayers.
Taxpayer ID
Name, corporate name or legal name of the Taxpayer
Fiscal Address
Predominant Activity
Reason for the Procedure
1
ABR190508R2A
ADMINISTRADORA
BRAMANTE, S.A. DE C.V.
ZAPOPÁN, JALISCO
CONSULTING SERVICES IN
ADMINISTRATION
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
2
ABS1412013TA
ABSERV, S.C. DE R.L. DE C.V.
PUEBLA, HEROICA PUEBLA DE
ZARAGOZA
ORGANIZATIONS THAT GROUP COOPERATIVE SOCIETIES, EITHER PRODUCERS OR CONSUMERS
ABSENCE OF PERSONNEL, LACK OF
INFRASTRUCTURE
3
CEP2002071J6
CONSTRUCTOR EPIPER, S.A.
DE C.V.
BOCA DEL RÍO, VERACRUZ
OTHER CIVIL ENGINEERING CONSTRUCTIONS
OR HEAVY WORK
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL
4
CTT2309142H7
COMERCIALIZADORA
TANCASTEV TRADING DE
MEXICO, S.A. DE C.V.
AGUASCALIENTES
WHOLESALE TRADE OF OTHER
CONSTRUCTION MATERIALS,
EXCEPT WOOD
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
5
ECA181204362
EVENT CAPITAL, S.A. DE C.V.
CUAUHTÉMOC, MEXICO CITY
LAW FIRMS
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL
6
FET210608230
FERRECONSTRUCCIONES Y
EDIFICACIONES TROYA, S.A.
DE C.V.
ZAPOPÁN, JALISCO
RETAIL TRADE IN HARDWARE AND
HARDWARE STORES
ABSENCE OF ASSETS, NO MATERIAL CAPACITY
7
GCB160229QM0
GLOBAL COMMERCIAL
BUSINESS, S.A.P.I. DE C.V.
BENITO JUÁREZ, MEXICO CITY
OTHER WHOLESALE COMMERCE INTERMEDIARIES
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
8
GSB130712HR1
GRUPO Y SERVICIOS
BRESGONM, S.A. DE C.V.
SAN ANDRÉS CHOLULA,
PUEBLA.
BUSINESS ADMINISTRATION SERVICES
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
9
HETG920701NX7
HERNANDEZ TORRES
GERARDO AARON
TULTITLÁN, STATE OF
MEXICO.
WHOLESALE TRADE OF WASTE
PAPER AND CARDBOARD
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL
10
KCO230821UH8
KASTEN CONSULTORES, S.A.
DE C.V.
SALTILLO, COAHUILA DE
ZARAGOZA
ACCOUNTING AND AUDITING SERVICES,
CONSULTING SERVICES IN
ADMINISTRATION, LAW FIRMS
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
11
MOGA880109DWA
MORALES GAXIOLA ARIANA
GUADALAJARA JALISCO.
CONSTRUCTION OF COMMERCIAL, INSTITUTIONAL AND
SERVICE BUILDINGS
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
12
MOGJ790224JN4
MORALES GAXIOLA JESUS
ORLANDO
GUADALAJARA JALISCO.
ACCOUNTING AND AUDITING SERVICES
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
13
MSA2007099M0
LA MARIA DE SALTILLO, S.A.
DE C.V.
SALTILLO, COAHUILA
TAKEOUT FOOD RESTAURANTS
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
NO MATERIAL CAPACITY
14
OMA190910JD7
OMARAZU, S.A. DE C.V.
TLALNEPANTLA DE BAZ,
STATE OF MEXICO
CONSULTING SERVICES IN
ADMINISTRATION
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
15
ONS191202DC1
OPERADORA DE NEGOCIOS
DEL SUR MRCI A EN P
OAXACA DE JUÁREZ, OAXACA
BUSINESS ADMINISTRATION SERVICES
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE,
16
SAHV790527NF3
SANCHEZ HERNANDEZ
VERONICA
CÁRDENAS, TABASCO.
WHOLESALE TRADE OF WASTE
PLASTIC
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL
17
SER1911284G9
SERTRAYLI, S. DE R.L. DE C.V.
UMÁN, YUCATÁN
OTHER GENERAL STORAGE SERVICES WITHOUT SPECIALIZED INSTALLATIONS
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
18
SSO211018BG7
STELLATEMP SOLUTIONS,
A.C.
HERMOSILLO, SONORA
ASSOCIATIONS, ORGANIZATIONS AND CHAMBERS
OF PRODUCERS, MERCHANTS AND
SERVICE PROVIDERS
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
19
TCE180522E78
TRANSPORTES DE CARGA
ESPECIALIZADOS TRACEMEX,
S.A. DE C.V.
MONTERREY, NUEVO LEÓN
OTHER LOCAL AND LONG-HAUL AUTOTRANSPORT
OF GENERAL CARGO
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
20
TCO210818LT6
TOROTE C&O, S.A. DE C.V.
LA PAZ, BAJA CALIFORNIA
SUR.
OTHER CIVIL ENGINEERING CONSTRUCTIONS
OR HEAVY WORK
ABSENCE OF ASSETS, ABSENCE OF PERSONNEL,
LACK OF INFRASTRUCTURE, NO MATERIAL CAPACITY
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