Regulatory Alerts2026-08-14 | DOF 5796304Added
Notice Communicating Taxpayer Name and RFC Key Regarding Digital Fiscal Receipts Presumed False
The Strategic Audit Central Administration publishes the name and tax registry key (RFC) of Integradora de Servicios Delcarp, S.C. because it failed to rebut the presumption that its issued digital fiscal receipts were false under Article 29-A(IX) of the Federal Tax Code. Consequently, operations involving these receipts produce no fiscal effect. Third parties who received these receipts must file a complementary declaration within thirty natural days from publication in the Official Gazette; failure to do so results in the temporary restriction of their digital seal certificate usage.
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