Notice Communicating the Name and Taxpayer Registry Key for Issuer of Invalid Digital Fiscal Receipts

If the document is presented incomplete on the right margin, it is because it contains tables that exceed the default width. If this is the case, click here to view it correctly.

DOF: 07/08/2026

OFFICE 500-05-00-00-00-2026-21600 through which the name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Fiscal Code of the Federation 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: 500-05-00-00-00-2026-21600

Subject:

The name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Fiscal Code of the Federation 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 by articles 16, first paragraph, of the Political Constitution of the United Mexican States; 1, 7, sections VII, XII and XVIII and 8, section 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, section III, subsection e) and second, 5, first paragraph, 13, section II, in relation to article 12, section II, 13, section VI,

23, section E, section 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 effect 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 Agency of Customs of Mexico are issued, published in the same official organ on December 21, 2021, in effect from January 1, 2022, in accordance with what is established in the First Transitory Article of said Decree; in relation to Article One, sections 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, section IX, 33, last paragraph, 42, section V, subsection g), and 49 Bis, sections III, second paragraph, VIII, subsection b) and X, of the Fiscal Code of the Federation, communicates the following:

As a result of the exercise of the powers indicated in article 49 Bis of the Fiscal Code of the Federation 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 fiscal receipts by internet issued, therefore they are considered false with general effects, as they do not comply with what is established in article 29-A, section IX of the Fiscal Code of the Federation, for which reason the operations contained therein do not produce nor did they produce any fiscal effect whatsoever.

For the aforementioned reasons, taking into account that fraction X of article 49 Bis of the Fiscal Code of the Federation 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 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, so that third parties who received digital fiscal receipts by Internet issued by said taxpayer, know this situation and reverse the fiscal effect that 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 stated in the aforementioned article 49 Bis, fraction X, of the Fiscal Code of the Federation, 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 fiscal receipts by internet issued, therefore they are considered false with general effects, as they do not comply with what is established in article 29-A, section IX of the Fiscal Code of the Federation, for which reason the operations contained therein do not produce nor did they produce any fiscal effect whatsoever, for the reasons and grounds stated 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 Fiscal Code of the Federation, the name and the 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 by Internet issued by said taxpayers, know this situation and reverse the fiscal effect that they may have 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 by Internet, in accordance with article 17-H Bis, section XIV of the aforementioned Code.

Sincerely.

Mexico City, July 6, 2026. - Central Administrator of Strategic Auditing, L.C. Rubén Martín López Rodríguez .- Signature.

Annex 1 of office number 500-05-00-00-00-2026-21600 dated July 6, 2026, through which the name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the CFF 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 FISCAL RECEIPTS BY INTERNET WAS NOT REBUTTED, in the terms of subsection b) of section VIII, in relation to section III, of article 49 Bis of the Fiscal Code of the Federation .

R.F.C.

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

CTO210813AM5

COMERCIALIZADORA TOPIK, S.A.

DE C.V.

500-05-00-00-00-2026-
21543 dated June 29 of 2026

03/07/2026

06/07/2026

---

In the document you are viewing, there may be text, characters or objects that are not displayed correctly due to conversion to HTML format, so we recommend always taking the digitized image of the DOF or the PDF file of the edition as reference. The content, form and scope of published documents are the strict responsibility of their issuer.

INQUIRY

BY DATE

Do
Lu
Ma
Mi
Ju
Vi
Sá
INDICATORS

Exchange Rate and Rates as of 22/08/2026
UDIS

8.805261

See more
SURVEYS

Did you like the new look of the Official Gazette of the Federation website?
No
Yes
Official Gazette of the Federation
Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our service menu Electronic address: dof.gob.mx 113 LEGAL NOTICE | SOME RIGHTS RESERVED © 2026