Regulatory Alerts2026-08-07 | DOF 5795724Added
Notice Communicating the Name and Taxpayer Registry Key for Issuer of Invalid Digital Fiscal Receipts
The Strategic Audit Central Administration publishes the name and taxpayer registry key (RFC) of Comercializadora Topik, S.A. de C.V., determining that its digital fiscal receipts are invalid due to failure to rebut the presumption of falsity under Article 29-A, Section IX of the Fiscal Code of the Federation. Third parties who received these receipts must file a complementary tax declaration within thirty natural days from publication in the Official Gazette to reverse any fiscal effects previously applied. Failure to comply results in the temporary restriction of the issuer's digital seal certificate usage under Article 17-H Bis, Section XIV.
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