Notice Communicating Taxpayer Name and RFC Key Regarding Digital Fiscal Receipts Presumed False

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DOF: 14/08/2026

OFFICE 500-05-00-00-00-2026-24371 communicating the name and key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis 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 Auditing.- Central Administration of Strategic Auditing.

OFFICE: 500-05-00-00-00-2026-24371

Subject:

Communicates the name and key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the CFF.

This Central Administration of Strategic Auditing, attached to the General Administration of Federal Fiscal Auditing, of the Tax Administration Service, based on what is provided by 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 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, effective from November 22, 2015, in accordance with what is provided in the first paragraph of the First Transitory Article of said Regulations; reformed by Decree reforming 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, effective from January 1, 2022, in accordance with what is provided in the First Transitory Article of said Decree; in relation to Article One, fractions I, subsection h) and III, of the Agreement by which powers are delegated to 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 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 fiscal receipts for internet issued, therefore they are considered false with general effects, as they did 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 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 notification of the resolution takes effect, so that third parties who received digital fiscal receipts for Internet 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 stated in the aforementioned article 49 Bis, fraction X, of the Federal Tax Code, proceeds to publish the name and 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 fiscal receipts for internet issued, therefore they are considered false with general effects, as they did 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 stated in the resolution notified in terms of article 49 Bis, fraction VIII, subsection b), to the taxpayer indicated in Annex 1 of this office.

In terms of what is provided by article 49 Bis fraction X, of the Federal Tax Code, the name and key in the Federal Taxpayer Registry of the taxpayer who finds himself 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 fiscal receipts for Internet 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 their use of the digital seal certificate to issue digital fiscal receipts for Internet, in accordance with article 17-H Bis, fraction XIV of the aforementioned Code.

Respectfully.

Mexico City, August 4, 2026. - Central Administrator of Strategic Auditing, L.C. Rubén Martín López Rodríguez .- Rubric.

Annex 1 of office number 500-05-00-00-00-2026-24371 dated August 4, 2026, communicating the name and key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the CFF.

Publication of the name and 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 DIGITAL FISCAL RECEIPTS FOR INTERNET WAS NOT REBUTTED, in terms of subsection b) of fraction VIII, of article 49 Bis of the Federal Tax 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 via Tax Box

Authority's benches

Date of

notification

Date on which the

notification took effect

Date of fixation

on the benches

of the Authority

Fiscal

Date on which the

notification took effect

ISD230321MS9

INTEGRADORA DE SERVICIOS

DELCARP, S.C.

500-05-00-00-00-2026-

24364 dated July 17

of 2026

August 3, 2026

August 4, 2026

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