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2026-06-05 | DOF 5789647

Added 2026-08-22

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.

Mexico

Secretaria de Hacienda y Credito Publico

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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 22 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	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
			Fiscal Authority	notification took effect	notification	notification took effect	notification
1	ACE190518R9A<br>AUTOTRANSPORTE DE<br>CARGA<br>SPECIALIZED<br>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<br>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<br>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<br>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<br>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<br>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<br>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
094
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
1	ACE190518R9A<br>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<br>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<br>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<br>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<br>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<br>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<br>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
1	ACE190518R9A<br>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

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