RegAlertRule · SHCP · 5 Jun 2026 · DOF 5789647
Official Letter 500 05 00 00 00 2026 15917 Communicating the Definitive Global List Under Article 69-B of the Federal Tax Code
The Strategic Fiscal Audit Administration of the SAT publishes the definitive global list of 26 taxpayers who failed to rebut the presumption that they issued fiscal receipts without assets, personnel, infrastructure, or material capacity. This action finalizes the status of these entities under Article 69-B of the Federal Tax Code, declaring that their issued fiscal receipts produce no fiscal effect. The list includes specific taxpayer identifiers, names, and the dates of individual and global notifications that preceded this definitive publication.
DOF: 05/06/2026
OFFICIAL LETTER 500 05 00 00 00 2026 15917 through which the definitive 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 Audit.
OFFICIAL LETTER: 500 05 00 00 00 2026 15917
Subject:
The definitive global list is communicated in terms of Article 69-B, fourth paragraph of the Federal Tax Code.
The Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on what is established in 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 Service of Tax Administration, published in the Official Gazette of the Federation on December 15, 1995, reformed by Decree published in the same Official Gazette of the Federation on June 12, 2003; 1, 2, first paragraphs, section B, fraction III, subsection e), and second, 5, first paragraph, 13, fraction VI, 23, section E, fraction I, in relation to Article 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 conformity 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 01, 2022, in conformity with what is established in the First Transitory Article of said Decree; Third Article, 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 conformity 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 paragraphs, fourth and fifth of the Federal Tax Code of the Federation, 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 letter, detected that the taxpayers indicated in the cited 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 that cover 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 with numeral 69 of the Regulations of said Code, issued an individual presumption letter to each of the taxpayers mentioned in the cited Annex 1, and in said letter the reasons and grounds were indicated by which the taxpayers were located in the hypothesis referred to in the first paragraph of Article 69-B of the Federal Tax Code.
Now, the individual letters indicated in the preceding paragraph were notified to each taxpayer in the terms specified in Annex 1, section A, of this official letter, which is an integral part of it.
On the other hand, the global list of presumption was notified on the website 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 letter, which is an integral part of it, the foregoing in conformity with the precedence established in Article 69, first paragraph of the Regulations of the Federal Tax Code in force, in relation to the
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 letters of individual presumption the tax authorities granted each taxpayer a period of fifteen business days counted from the last of the notifications previously made, to make the statements and provide the evidence that they considered pertinent to rebut the facts made known through the cited letters, warned that if after the granted period they did not provide the documentation and information and/or what they exhibited, once evaluated, did not rebut the facts indicated in the letters 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 of the definitive individual resolution, as well as to the publication of their names, denominations, or corporate names in the list of taxpayers who did not rebut the facts made known and therefore, would be in definitive form in the situation referred to in the first paragraph of said Article 69-B of the Federal Tax Code.
Once the period indicated in the previous paragraph has elapsed, and in virtue that those taxpayers during the period established in the second paragraph of Article 69-B of the Federal Tax Code, in exercise of the right provided in said 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 individual letters indicated above, and said authorities proceeded to the admission and evaluation of the same.
As a result of the evaluation mentioned in the preceding paragraph, and in virtue that with the arguments manifested and proofs provided by those taxpayers the referred authorities considered that those taxpayers did not rebut the facts attributed to them in the individual presumption letters already indicated, the same resolved what was appropriate and proceeded to the issuance of the definitive 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 paragraphs preceding each of the taxpayers indicated in Annex 1, section D, of this official letter.
For the above stated and, taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code, states that under no circumstances will the list be published before the thirty business days following the notification of the resolution and that, to date, said period has elapsed since the notification of the resolution and, in addition, the cited 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 that has been initiated against them; therefore, with the purpose of fully complying with Resolutive Third contained in cited definitive resolutions, this Central Administration of Strategic Audit, attached to the Administration General of Federal Fiscal Audit of the Tax Administration Service, in support of the tax authorities indicated in Annex 1 of the present, proceeds to add the names, denominations, or corporate names of the taxpayers indicated in Annex 1 of this official letter, in the list of taxpayers who did not rebut the facts attributed to them and therefore, are in definitive form in the situation referred to in the first paragraph of said Article 69-B of the Federal Tax Code, for the reasons and grounds indicated in the definitive resolutions notified to each of them, a list that 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, to effect, with general effects, that the fiscal receipts issued by said taxpayers do not produce nor did they produce any fiscal effect, as declared in the fifth paragraph of Article 69-B of the Federal Tax Code; the foregoing, since it is in the public interest that the invoicing of non-existent operations be stopped, as well as that society knows who those are taxpayers who carry out this type of operations.
Respectfully.
Mexico City, April 24, 2026. - Central Administrator of Strategic Audit, L.C. Rubén Martín López Rodríguez.- Rubric.
Annex 1 of official letter number 500 05 00 00 00 2026 15917 dated April 24, 2026, corresponding to taxpayers
who DID provide arguments and/or proofs, but DID NOT rebut the reason for which they were notified of the presumption letter, updating DEFINITIVELY the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code of the Federation
Section A.- Notification of the PRESUMPTION LETTER in accordance with the first and second paragraphs of Article
69-B of the Federal Tax Code, in relation to Article 69 of its Regulations.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Number and date of individual presumption letter | Issuing Authority of the individual presumption letter | Notification means to the taxpayer | |||||
|---|---|---|---|---|---|---|---|---|---|
| Court of the Authority | Personal Notification | Tax Mailbox Notification | |||||||
| Date of fixation in the | Date when the | Date of | Date when the | Date of | Date when the | ||||
| Fiscal Authority | notification took effect | notification | notification took effect | notification | notification took effect | ||||
| 1 | ACE190518R9A; AUTOTRANSPORTE DE; CARGA; SPECIALIZED; MARVIC, S.A.DE C.V. | 500-61-00-05-00- | |||||||
| 2025-16886 dated | |||||||||
| September 01, 2025 | Administration Concentrated Audit Fiscal of Tamaulipas "4" | 05 September 2025 | 08 September 2025 | ||||||
| 2 | AZH1909203WA; ADMINISTRATION | ||||||||
| ZHAMBIL, S.C. | 500-73-04-09-02- 2025-9581 dated September 30, 2025 | Administration Concentrated Audit Fiscal of Federal District "3" | October 03 2025 | October 06 2025 | |||||
| 3 | BJA130425BS0; LEGAL OFFICE OF | ||||||||
| ATTENTION TO THE | |||||||||
| WORKER AND PEASANT, A.C. | 500-31-00-06-02- 2025-5561 dated August 18, 2025 | Administration Concentrated Audit Fiscal of Jalisco "2" | August 22 2025 | August 25 2025 | |||||
| 4 | CAI171114Q21; COMMERCIALIZER OF | ||||||||
| ITEMS AND | |||||||||
| SUPPLIES IN GENERAL | |||||||||
| ANSA, S.A. DE C.V. | 500-21-00-06-02- 2025-2431 dated September 17, 2025 | Administration Concentrated Audit Fiscal of Chihuahua "1" | September 23 2025 | September 24 2025 | |||||
| 5 | CEP150526C35; CONSTRUCTION AND | ||||||||
| REAL ESTATE PANAMA, | |||||||||
| S.A. DE C.V. | 500-35-00-05-01- 2025-4443 dated August 15, 2025 | Administration Concentrated Audit Fiscal of Mexico "1" | August 21 2025 | August 22 2025 | |||||
| 6 | CRA2202094H5; COMMERCIALIZER | ||||||||
| RACKHAM, S.A. DE C.V. | 500-09-00-08-02- 2025-01480 dated August 12, 2025 | Administration Concentrated Audit Fiscal of Baja California "1" | August 18 2025 | August 19 2025 | |||||
| 7 | CSD140620QW1; CONTROL AND SERVICES | ||||||||
| DERH, S.A. DE C.V. | 500-51-00-04-02- 2025-42212 dated August 05, 2025 | Administration Concentrated Audit Fiscal of Sinaloa "1" | August 11 2025 | August 12 2025 | |||||
| 8 | DES210928LV1 | ||||||||
| SPECIALIZED DIRECTIONS | |||||||||
| SPHERE, S.C. | 500-36-04-04-03- 2025-7194 dated June 10, 2025 | Administration Concentrated Audit Fiscal of Mexico "2" | June 16, 2025 | June 17, 2025 | |||||
| 9 | GCN190424KA8 | ||||||||
| BUSINESS CONSULTANT GROUP | |||||||||
| TREMIR, S. | |||||||||
| OF R.L. DE C.V. | 500-36-01-01-01- 2025-7483 dated June 20, 2025 | Administration Concentrated Audit Fiscal of Mexico "2" | June 20, 2025 | June 23, 2025 | |||||
| 10 | GURK9703201R8 | ||||||||
| GUTIERREZ RIVERA | |||||||||
| KEVIN MANUEL | 500-73-04-10-01- 2025-9580 dated September 30, 2025 | Administration Concentrated Audit Fiscal of Federal District "3" | October 06 2025 | October 07 2025 | |||||
| 11 | HCO170223NW8 | ||||||||
| HEBKA CONSULTANTS, | |||||||||
| S.A. DE C.V. | 500-42-00-05-03- 2025-03848 dated August 13, 2025 | Administration Concentrated Audit Fiscal of Nuevo León "2" | August 19 2025 | August 20 2025 | |||||
| 12 | ICM2208249JA | ||||||||
| IZANHAMX | |||||||||
| MEXICO COMMERCIALIZER | |||||||||
| S.A. DE C.V. | 500-73-07-16-03- 2025-8908 dated September 23, 2025 | Administration Concentrated Audit Fiscal of Federal District "3" | September 26 2025 | September 29 2025 | |||||
| 13 | LEG191212871 | ||||||||
| LEGACCOUNTING, S.A. | |||||||||
| OF C.V. | 500-10-00-06-01- | ||||||||
| 2025-33720 dated | |||||||||
| September 02, 2025 | Administration Concentrated Audit Fiscal of Baja California "2" | September 08 2025 | September 09 2025 | ||||||
| 14 | MBC220819R14 | ||||||||
| MOGA B.C.S., S.A. OF | |||||||||
| C.V. | 500-12-00-02-00- | ||||||||
| 2025-09827 dated | |||||||||
| July 10, 2025 | Administration Concentrated Audit Fiscal of Baja California Sur "1" | July 11, 2025 | July 14, 2025 | ||||||
| 15 | MVT200812M92 | ||||||||
| MAISON VIOLET | |||||||||
| TRADING, S.A. DE C.V. | 500-49-00-03-01- 2025-011747 of date July 10, 2025 | Administration Concentrated Audit Fiscal of Quintana Roo "2" | July 16, 2025 | July 17, 2025 | |||||
| 16 | NCC220721SG3 | ||||||||
| DELTA COMMERCIALIZER, S.A. DE C.V. | 500-49-00-03-01- 2025-011816 of date August 29 2025 | Administration Concentrated Audit Fiscal of Quintana Roo "2" | September 04 2025 | September 05 2025 | |||||
| 17 | OUB141001CN9 | ||||||||
| OUBLIER, S.A. DE C.V. | 500-35-00-06-01- 2025-4467 dated August 18, 2025 | Administration Concentrated Audit Fiscal of Mexico "1" | August 22 2025 | August 25 2025 | |||||
| 18 | PCM180801RN8 | ||||||||
| PREBRU | |||||||||
| CONSULTANTS AND | |||||||||
| MEDIATORS, S.A. OF | |||||||||
| C.V. | 500-39-00-02-02- | ||||||||
| 2025-2875 dated | |||||||||
| August 20, 2025 | Administration Concentrated Audit Fiscal of Morelos "1" | August 26 2025 | August 27 2025 | ||||||
| 19 | PDM160615AC3 | ||||||||
| PLANNING AND | |||||||||
| DEVELOPMENT MUNIX, | |||||||||
| S.A. DE C.V. | 500-51-00-04-01- 2025-42089 dated August 05, 2025 | Administration Concentrated Audit Fiscal of Sinaloa "1" | August 11 2025 | August 12 2025 | |||||
| 20 | PLE200619JF7 | ||||||||
| PETROLEUM LEON, | |||||||||
| S.A. DE C.V. | 500-61-00-02-00- 2025-16883 dated August 29, 2025 | Administration Concentrated Audit Fiscal of Tamaulipas "4" | September 04 2025 | September 05 2025 | |||||
| 21 | PRE160106R66 | ||||||||
| PREYCOT, S.A. DE C.V. | 500-49-00-03-01- 2025-011746 of date July 10, 2025 | Administration Concentrated Audit Fiscal of Quintana Roo "2" | July 16, 2025 | July 17, 2025 | |||||
| 22 | PSS1808234H4 | ||||||||
| PORTARE SERVICES AND | |||||||||
| SOLUTIONS, S.A. OF | |||||||||
| C.V. | 500-72-05-01-01- | ||||||||
| 2025-624 dated | |||||||||
| September 23, 2025 | Administration Concentrated Audit Fiscal of Federal District "2" | September 24 2025 | September 25 2025 | ||||||
| 23 | RORV550601U67 | ||||||||
| ROMERO RUIZ JOSE | |||||||||
| VICENTE | 500-05-2025-31395 dated September 04 2025 | Administration Central of Strategic Audit | September 04 2025 | September 05 2025 | |||||
| 24 | ROSP920428398 | ||||||||
| ROJAS SOLORIO | |||||||||
| POLETTE VALERIA | 500-37-00-05-02- 2025-46366 dated September 19, 2025 | Administration Concentrated Audit Fiscal of Michoacán "1" | September 25 2025 | September 26 2025 | |||||
| 25 | SOCA940223AZ8 | ||||||||
| SOTO CRUZ ANGEL | |||||||||
| FRANCISCO | 500-64-00-06-01- 2025-028159 of date August 04 2025 | Administration Concentrated Audit Fiscal of Veracruz "1" | August 08 2025 | August 11 2025 | |||||
| 26 | TRO1712228F7 | ||||||||
| TRONCKA, S.C. | 500-74-03-02-01- 2025-5115 dated September 25, 2025 | Administration Concentrated Audit Fiscal of Federal District "4" | October 01 2025 | October 02 2025 |
Section B.- Notification on the website of the Tax Administration Service.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Number and date of global presumption letter | Issuing Authority of the global presumption letter | Date of notification on the website of the Tax Administration Service | Date when the notification took effect |
|---|---|---|---|---|---|
| 1 | ACE190518R9A; AUTOTRANSPORTE DE CARGA | ||||
| SPECIALIZED MARVIC, S.A.DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 2 | AZH1909203WA; ADMINISTRATION ZHAMBIL, S.C. | 500-05-2025-35854 dated | |||
| October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | ||
| 3 | BJA130425BS0; LEGAL OFFICE OF ATTENTION TO THE | ||||
| WORKER AND PEASANT, A.C. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 4 | CAI171114Q21; COMMERCIALIZER OF ITEMS | ||||
| AND SUPPLIES IN GENERAL ANSA, S.A. | |||||
| OF C.V. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 5 | CEP150526C35; CONSTRUCTION AND REAL ESTATE | ||||
| PANAMA, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 6 | CRA2202094H5; COMMERCIALIZER RACKHAM, S.A. | ||||
| OF C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 7 | CSD140620QW1; CONTROL AND SERVICES DERH, S.A. OF | ||||
| C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 8 | DES210928LV1 | ||||
| SPECIALIZED DIRECTIONS | |||||
| SPHERE, S.C. | 500-05-2025-20305 dated July 14, 2025 | Central Administration of Strategic Audit | July 14, 2025 | July 14, 2025 | |
| 9 | GCN190424KA8 | ||||
| BUSINESS CONSULTANT GROUP | |||||
| TREMIR, S. OF R.L. DE C.V. | 500-05-2025-20305 dated July 14, 2025 | Central Administration of Strategic Audit | July 14, 2025 | July 14, 2025 | |
| 10 | GURK9703201R8 | ||||
| GUTIERREZ RIVERA KEVIN MANUEL | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 11 | HCO170223NW8 | ||||
| HEBKA CONSULTANTS, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 12 | ICM2208249JA | ||||
| IZANHAMX COMMERCIALIZER | |||||
| MEXICO, S.A. DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 13 | LEG191212871 | ||||
| LEGACCOUNTING, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 14 | MBC220819R14 | ||||
| MOGA B.C.S., S.A. DE C.V. | 500-05-2025-20369 dated August 12, 2025 | Central Administration of Strategic Audit | August 12, 2025 | August 13, 2025 | |
| 15 | MVT200812M92 | ||||
| MAISON VIOLET TRADING, S.A. OF C.V. | 500-05-2025-20369 dated August 12, 2025 | Central Administration of Strategic Audit | August 12, 2025 | August 13, 2025 | |
| 16 | NCC220721SG3 | ||||
| 094 DELTA COMMERCIALIZER, S.A. | |||||
| OF C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 17 | OUB141001CN9 | ||||
| OUBLIER, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 18 | PCM180801RN8 | ||||
| PREBRU CONSULTANTS AND | |||||
| MEDIATORS, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 19 | PDM160615AC3 | ||||
| PLANNING AND DEVELOPMENT MUNIX, S.A. DE C.V. | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 20 | PLE200619JF7 | ||||
| PETROLEUM LEON, S.A. DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 21 | PRE160106R66 | ||||
| PREYCOT, S.A. DE C.V. | 500-05-2025-20369 dated August 12, 2025 | Central Administration of Strategic Audit | August 12, 2025 | August 13, 2025 | |
| 22 | PSS1808234H4 | ||||
| PORTARE SERVICES AND SOLUTIONS, S.A. DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 23 | RORV550601U67 | ||||
| ROMERO RUIZ JOSE VICENTE | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 24 | ROSP920428398 | ||||
| ROJAS SOLORIO POLETTE VALERIA | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 | |
| 25 | SOCA940223AZ8 | ||||
| SOTO CRUZ ANGEL FRANCISCO | 500-05-2025-31596 dated September 12, 2025 | Central Administration of Strategic Audit | September 12, 2025 | September 15, 2025 | |
| 26 | TRO1712228F7 | ||||
| TRONCKA, S.C. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | October 13, 2025 | October 14, 2025 |
Section C.- Notification in the Official Gazette of the Federation.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Number and date of global presumption letter | Issuing Authority of the global presumption letter | Date of notification in the Official Gazette of the Federation | Date when the notification took effect |
|---|---|---|---|---|---|
| 1 | ACE190518R9A; AUTOTRANSPORTE DE CARGA | ||||
| SPECIALIZED MARVIC, S.A.DE C.V. | 500-05-2025-35854 dated October 13, 2025 | Central Administration of Strategic Audit | November 21, 2025 | November 24, 2025 | |
| 2 |
AZH1909203WA
ADMINISTRACION ZHAMBIL, S.C.
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
BJA130425BS0
BUFETE JURIDICO DE ATENCION AL
OBRERO Y CAMPESINO, A.C.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
CAI171114Q21
COMERCIALIZADORA DE ARTICULOS
E INSUMOS EN GENERAL ANSA, S.A.
DE C.V.
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
CEP150526C35
CONSTRUCTORA Y EDIFICADORA
PANAMA, S.A. DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
CRA2202094H5
COMERCIALIZADORA RACKHAM, S.A.
DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
CSD140620QW1
CONTROL Y SERVICIOS DERH, S.A. DE
C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
DES210928LV1
DIRECCIONES ESPECIALIZADAS
SPHERE, S.C.
500-05-2025-20305 of date
July 14, 2025
Central Administration of
Strategic Auditing
September 12, 2025
September 15, 2025
GCN190424KA8
GRUPO CONSULTOR DE NEGOCIOS
TREMIR, S. DE R.L. DE C.V.
500-05-2025-20305 of date
July 14, 2025
Central Administration of
Strategic Auditing
September 12, 2025
September 15, 2025
GURK9703201R8
GUTIERREZ RIVERA KEVIN MANUEL
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
HCO170223NW8
HEBKA CONSULTORES, S.A. DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
ICM2208249JA
IZANHAMX COMERCIALIZADORA
MÉXICO, S.A. DE C.V.
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
LEG191212871
LEGACCOUNTING, S.A. DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
MBC220819R14
MOGA B.C.S., S.A. DE C.V.
500-05-2025-20369 of date
August 12, 2025
Central Administration of
Strategic Auditing
October 03, 2025
October 06, 2025
MVT200812M92
MAISON VIOLET TRADING, S.A. DE
C.V.
500-05-2025-20369 of date
August 12, 2025
Central Administration of
Strategic Auditing
October 03, 2025
October 06, 2025
NCC220721SG3
094 COMERCIALIZADORA DELTA, S.A.
DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
OUB141001CN9
OUBLIER, S.A. DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
PCM180801RN8
PREBRU CONSULTORES Y
MEDIADORES, S.A. DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
PDM160615AC3
PLANEACION Y DESARROLLO MUNIX,
S.A. DE C.V.
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
PLE200619JF7
PETROLIFEROS LEON, S.A. DE C.V.
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
PRE160106R66
PREYCOT, S.A. DE C.V.
500-05-2025-20369 of date
August 12, 2025
Central Administration of
Strategic Auditing
October 03, 2025
October 06, 2025
PSS1808234H4
PORTARE SERVICIOS Y SOLUCIONES,
S.A. DE C.V.
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
RORV550601U67
ROMERO RUIZ JOSE VICENTE
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
ROSP920428398
ROJAS SOLORIO POLETTE VALERIA
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
SOCA940223AZ8
SOTO CRUZ ANGEL FRANCISCO
500-05-2025-31596 of date
September 12, 2025
Central Administration of
Strategic Auditing
October 24, 2025
October 27, 2025
TRO1712228F7
TRONCKA, S.C.
500-05-2025-35854 of date
October 13, 2025
Central Administration of
Strategic Auditing
November 21, 2025
November 24, 2025
Section D.- Notification of the OFFICIAL LETTER OF FINAL RESOLUTION pursuant to the fourth paragraph of Article 69-B of the Federal Tax Code.
R.F.C.
Name, denomination or
trade name of the
Taxpayer
Number and date of
final resolution
Issuing authority of the
final resolution
Means of notification to the taxpayer
Authority's public notice
Personal notification
Notification via Tax Mailbox
Date of
posting on the
notice boards of the
Tax Authority
Date on which
notification took effect
Date of
notification
Date on which
notification took effect
Date of
notification
Date on which
notification took effect
ACE190518R9A
AUTOTRANSPORTE DE
CARGA ESPECIALIZADOS
MARVIC, S.A.DE C.V.
500-61-00-05-00-
2026-3958 of date February 27
of 2026
Decentralized Administration of
Fiscal Audit of
Tamaulipas "4"
March 02, 2026
March 03, 2026
AZH1909203WA
ADMINISTRACION
ZHAMBIL, S.C.
500-73-04-09-02-
2026-2965 of date March 02
of 2026
Decentralized Administration of
Fiscal Audit of
Federal District "3"
March 06, 2026
March 09, 2026
BJA130425BS0
BUFETE JURIDICO DE
ATENCION AL OBRERO Y
CAMPESINO, A.C.
500-31-00-06-02-
2026-2948 of date February 26
of 2026
Decentralized Administration of
Fiscal Audit of
Jalisco "2"
March 04, 2026
March 05, 2026
CAI171114Q21
COMERCIALIZADORA DE
ARTICULOS E INSUMOS
EN GENERAL ANSA, S.A.
DE C.V.
500-21-00-06-02-
2026-545 of date February 20
of 2026
Decentralized Administration of
Fiscal Audit of
Chihuahua "1"
February 26, 2026
February 27, 2026
CEP150526C35
CONSTRUCTORA Y
EDIFICADORA PANAMA,
S.A. DE C.V.
500-35-00-05-01-
2026-805 of date January 27
of 2026
Decentralized Administration of
Fiscal Audit of
Mexico "1"
February 03, 2026
February 04, 2026
CRA2202094H5
COMERCIALIZADORA
RACKHAM, S.A. DE C.V.
500-09-00-08-01-
2026-00385 of date
February 13, 2026
Decentralized Administration of
Fiscal Audit of
Baja California "1"
February 18, 2026
February 19, 2026
CSD140620QW1
CONTROL Y SERVICIOS
DERH, S.A. DE C.V.
500-51-00-04-02-
2026-05318 of date
February 05, 2026
Decentralized Administration of
Fiscal Audit of
Sinaloa "1"
February 11, 2026
February 12, 2026
DES210928LV1
DIRECCIONES
ESPECIALIZADAS
SPHERE, S.C.
500-36-04-04-03-
2025-14669 of date
December 04, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
December 10, 2025
December 11, 2025
GCN190424KA8
GRUPO CONSULTOR DE
NEGOCIOS TREMIR, S. DE
R.L. DE C.V.
500-36-01-01-01-
2025-14822 of date
December 04, 2025
Decentralized Administration of
Fiscal Audit of
Mexico "2"
December 11, 2025
December 12, 2025
GURK9703201R8
GUTIERREZ RIVERA
KEVIN MANUEL
500-73-04-10-01-
2026-3188 of date March 03
of 2026
Decentralized Administration of
Fiscal Audit of
Federal District "3"
March 03, 2026
March 04, 2026
HCO170223NW8
HEBKA CONSULTORES,
S.A. DE C.V.
500-42-00-05-03-
2026-01654 of date
February 03, 2026
Decentralized Administration of
Fiscal Audit of
Nuevo Leon "2"
February 09, 2026
February 10, 2026
ICM2208249JA
IZANHAMX
COMERCIALIZADORA
MÉXICO, S.A. DE C.V.
500-73-07-16-03-
2026-3000 of date February 25
of 2026
Decentralized Administration of
Fiscal Audit of
Federal District "3"
March 03, 2026
March 04, 2026
LEG191212871
LEGACCOUNTING, S.A.
DE C.V.
500-10-00-06-01-
2026-04835 of date
January 23, 2026
Decentralized Administration of
Fiscal Audit of
Baja California "2"
January 29, 2026
January 30, 2026
MBC220819R14
MOGA B.C.S., S.A. DE C.V.
500-12-00-02-00-
2026-00635 of date
January 14, 2026
Decentralized Administration of
Fiscal Audit of
Baja California Sur "1"
January 19, 2026
January 20, 2026
MVT200812M92
MAISON VIOLET
TRADING, S.A. DE C.V.
500-49-00-03-01-
2026-000169 of date
January 22, 2026
Decentralized Administration of
Fiscal Audit of
Quintana Roo "2"
January 28, 2026
January 29, 2026
NCC220721SG3
094 COMERCIALIZADORA
DELTA, S.A. DE C.V.
500-49-00-03-01-
2026-000192 of date
February 06, 2026
Decentralized Administration of
Fiscal Audit of
Quintana Roo "2"
February 09, 2026
February 10, 2026
OUB141001CN9
OUBLIER, S.A. DE C.V.
500-35-00-06-2026-
830 of date January 29
of 2026
Decentralized Administration of
Fiscal Audit of
Mexico "1"
February 03, 2026
February 04, 2026
PCM180801RN8
PREBRU CONSULTORES
Y MEDIADORES, S.A. DE
C.V.
500-39-00-02-02-
2026-0358 of date January 21
of 2026
Decentralized Administration of
Fiscal Audit of
Morelos "1"
January 23, 2026
January 26, 2026
PDM160615AC3
PLANEACION Y
DESARROLLO MUNIX, S.A.
DE C.V.
500-51-00-04-01-
2026-03005 of date
January 21, 2026
Decentralized Administration of
Fiscal Audit of
Sinaloa "1"
January 27, 2026
January 28, 2026
PLE200619JF7
PETROLIFEROS LEON,
S.A. DE C.V.
500-61-00-02-00-
2026-02901 of date
February 17, 2026
Decentralized Administration of
Fiscal Audit of
Tamaulipas "4"
February 23, 2026
February 24, 2026
PRE160106R66
PREYCOT, S.A. DE C.V.
500-49-00-03-01-
2026-000168 of date
January 22, 2026
Decentralized Administration of
Fiscal Audit of
Quintana Roo "2"
January 28, 2026
January 29, 2026
PSS1808234H4
PORTARE SERVICIOS Y
SOLUCIONES, S.A. DE
C.V.
500-72-05-01-01-
2026-5152 of date March 03
of 2026
Decentralized Administration of
Fiscal Audit of
Federal District "2"
March 04, 2026
March 05, 2026
RORV550601U67
ROMERO RUIZ JOSE
VICENTE
500-05-2026-4008 of
date February 06, 2026
Central Administration of
Strategic Auditing
February 09, 2026
February 10, 2026
ROSP920428398
ROJAS SOLORIO
POLETTE VALERIA
500-37-00-05-02-
2026-10278 of date
February 27, 2026
Decentralized Administration of
Fiscal Audit of
Michoacan "1"
March 05, 2026
March 06, 2026
SOCA940223AZ8
SOTO CRUZ ANGEL
FRANCISCO
500-64-00-06-01-
2026-004502 of date
January 29, 2026
Decentralized Administration of
Fiscal Audit of
Veracruz "1"
February 03, 2026
February 04, 2026
TRO1712228F7
TRONCKA, S.C.
500-74-03-02-01-
2026-6599 of date January 12
of 2026
Decentralized Administration of
Fiscal Audit of
Federal District "4"
January 16, 2026
January 19, 2026
Section E.- Additional data of the taxpayers.
R.F.C.
Name, denomination or trade
name of the Taxpayer
Tax Address
Predominant Activity
Reason for the Procedure
ACE190518R9A
AUTOTRANSPORTE DE CARGA
ESPECIALIZADOS MARVIC,
S.A.DE C.V.
MATAMOROS, TAMAULIPAS
OTHER SPECIALIZED FREIGHT TRANSPORT
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
AZH1909203WA
ADMINISTRACION ZHAMBIL, S.C.
BENITO JUAREZ, MEXICO CITY
ACCOUNTING AND AUDIT SERVICES,
LAW FIRMS, OTHER PROFESSIONAL
SCIENTIFIC AND TECHNICAL SERVICES
ABSENCE OF ASSETS
BJA130425BS0
BUFETE JURIDICO DE ATENCION
AL OBRERO Y CAMPESINO, A.C.
ZAPOPAN, JALISCO
LAW FIRMS
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
CAI171114Q21
COMERCIALIZADORA DE
ARTICULOS E INSUMOS EN
GENERAL ANSA, S.A. DE C.V.
CHIHUAHUA, CHIHUAHUA
RETAIL TRADE IN HARDWARE AND
HARDWARE STORES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
CEP150526C35
CONSTRUCTORA Y
EDIFICADORA PANAMA, S.A. DE
C.V.
METEPEC, STATE OF
MEXICO.
WHOLESALE TRADE OF OTHER
CONSTRUCTION MATERIALS, EXCEPT
WOOD OTHER CIVIL ENGINEERING
CONSTRUCTIONS OR HEAVY WORK
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
CRA2202094H5
COMERCIALIZADORA RACKHAM,
S.A. DE C.V.
MEXICALI, BAJA
CALIFORNIA
OTHER WHOLESALE COMMERCE INTERMEDIARIES AND WHOLESALE TRADE OF FRESH FRUITS AND
VEGETABLES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
CSD140620QW1
CONTROL Y SERVICIOS DERH,
S.A. DE C.V.
CULIACAN, SINAL0A.
OTHER BUSINESS SUPPORT SERVICES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
DES210928LV1
DIRECCIONES ESPECIALIZADAS
SPHERE, S.C.
NAUCALPAN DE JUAREZ,
STATE OF MEXICO
ACCOUNTING AND AUDIT SERVICES,
LAW FIRMS
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
GCN190424KA8
GRUPO CONSULTOR DE
NEGOCIOS TREMIR, S. DE R.L.
DE C.V.
GUADALAJARA, JALISCO
LAW FIRMS
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
GURK9703201R8
GUTIERREZ RIVERA KEVIN
MANUEL
IZTACALCO, MEXICO CITY
MASS PRODUCTION OF UNIFORMS
(SCHOOL, INDUSTRIAL, ETC.) AND WORK
CLOTHING, OTHER WHOLESALE COMMERCE INTERMEDIARIES
ABSENCE OF ASSETS
HCO170223NW8
HEBKA CONSULTORES, S.A. DE
C.V.
MONTERREY, NUEVO LEON
BUSINESS ADMINISTRATION CONSULTING SERVICES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
ICM2208249JA
IZANHAMX COMERCIALIZADORA
MÉXICO, S.A. DE C.V.
GUSTAVO A. MADERO,
MEXICO CITY
WHOLESALE TRADE OF FIBERS, THREADS AND
FABRICS
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL
LEG191212871
LEGACCOUNTING, S.A. DE C.V.
TIJUANA, BAJA CALIFORNIA
LAW FIRMS, OTHER SERVICES RELATED TO TRANSPORT AND
BUSINESS ADMINISTRATION CONSULTING SERVICES
ABSENCE OF ASSETS, LACK OF
INFRASTRUCTURE, NO MATERIAL
MBC220819R14
MOGA B.C.S., S.A. DE C.V.
LA PAZ, BAJA CALIFORNIA
SUR
RENTAL OF CONSTRUCTION, MINING AND FORESTRY MACHINERY
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
MVT200812M92
MAISON VIOLET TRADING, S.A.
DE C.V.
BENITO JUAREZ, QUINTANA
ROO
OTHER WHOLESALE COMMERCE INTERMEDIARIES, FOOD PREPARATION SERVICES FOR SPECIAL OCCASIONS
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
NCC220721SG3
094 COMERCIALIZADORA DELTA,
S.A. DE C.V.
BENITO JUAREZ, QUINTANA
ROO
LOAN SHOPS AND PAWN SHOPS, WHOLESALE TRADE OF PAINT (EXCEPT IN AEROSOL), WHOLESALE TRADE OF FURNITURE AND
OFFICE EQUIPMENT, WHOLESALE TRADE OF COMPUTING EQUIPMENT AND ACCESSORIES,
WHOLESALE TRADE OF STATIONERY ITEMS FOR SCHOOL AND OFFICE USE
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
OUB141001CN9
OUBLIER, S.A. DE C.V.
TOLUCA, STATE OF
MEXICO
OTHER PROFESSIONAL, SCIENTIFIC
AND TECHNICAL SERVICES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
PCM180801RN8
PREBRU CONSULTORES Y
MEDIADORES, S.A. DE C.V.
CUERNAVACA, MORELOS.
BUSINESS ADMINISTRATION CONSULTING SERVICES.
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
PDM160615AC3
PLANEACION Y DESARROLLO
MUNIX, S.A. DE C.V.
CULIACAN, SINALOA.
BUSINESS ADMINISTRATION CONSULTING SERVICES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
PLE200619JF7
PETROLIFEROS LEON, S.A. DE
C.V.
MATAMOROS, TAMAULIPAS
OTHER SPECIALIZED FREIGHT TRANSPORT
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, NO MATERIAL
PRE160106R66
PREYCOT, S.A. DE C.V.
BENITO JUAREZ, QUINTANA
ROO
OTHER WHOLESALE RETAIL TRADE INTERMEDIARIES, WHOLESALE TRADE OF STATIONERY ITEMS FOR SCHOOL AND OFFICE USE
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
PSS1808234H4
PORTARE SERVICIOS Y
SOLUCIONES, S.A. DE C.V.
CUAJIMALPA DE MORELOS,
STATE OF MEXICO
BUSINESS ADMINISTRATION CONSULTING SERVICES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
RORV550601U67
ROMERO RUIZ JOSE VICENTE
TEPIC, NAYARIT
RETAIL TRADE OF GASOLINE AND DIESEL
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, NO MATERIAL
ROSP920428398
ROJAS SOLORIO POLETTE
VALERIA
MORELIA, MICHOACAN
SALE OF GOODS IN GENERAL
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
SOCA940223AZ8
SOTO CRUZ ANGEL FRANCISCO
MIGUEL HIDALGO, MEXICO
CITY.
ADMINISTRATION AND SUPERVISION OF
CONSTRUCTION OF WORKS FOR THE
TREATMENT, DISTRIBUTION AND SUPPLY OF
WATER, SEWERAGE AND IRRIGATION, AMONG OTHERS.
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
TRO1712228F7
TRONCKA, S.C.
BENITO JUAREZ, MEXICO CITY
ACCOUNTING AND AUDIT SERVICES
ABSENCE OF ASSETS, ABSENCE OF
PERSONNEL, LACK OF INFRASTRUCTURE,
NO MATERIAL
In the document you are viewing, there may be text, characters or objects that do not display 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 a reference. The content, form and scope of the published documents are the strict responsibility of their issuer.
INQUIRY
BY DATE
Do
Lu
Ma
Mi
Ju
Vi
Sa
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 Federal Gazette website?
No
Yes
Official Federal Gazette
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
LEGAL NOTICE | SOME RIGHTS RESERVED © 2026
Note from RegAlert. AI assistants can read this document in full, and search 70,000+ more, through the RegAlert MCP connector (https://mcp.regalert.today/mcp). Free with an account. How to connect ChatGPT, Claude or Cursor.
Lineage: No known changes
RegAlert holds no document that amends or replaces this one. This is not a check that it is in force: confirm with the regulator.
The links and the sentences they come from (2)
- Issued under
- Regulation of 2015Not in RegAlert
“as well as in Articles 33, last paragraph, 63, and 69-B first paragraphs, fourth and fifth of the Federal Tax Code of the Federation”
- Regulation of 2016Not in RegAlert
“Third Article, fraction I, subsection a), of the Agreement by which various attributions are delegated to the Public Servants of the Tax Administration Service”
More like this from SHCP
SHCP published 2 documents in the last 30 days. We email you each new one the day it's published.
Source: Secretaria de Hacienda y Credito Publico — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
In RegAlert: added · updated