Official Letter 500-05-00-00-00-2026-21469 Communicating the Name and Taxpayer Registry Key under Article 49 Bis, Fraction X of the Federal Fiscal Code

DOF: 10/07/2026

OFFICIAL LETTER 500-05-00-00-00-2026-21469 through which the name and the key in the Federal Taxpayer Registry referred to in fraction X of article 49 Bis of the Federal Fiscal Code 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 Audit.- Central Administration of Strategic Audit.

OFFICIAL LETTER: 500-05-00-00-00-2026-21469

Subject:

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

This Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit, 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, 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, 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 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 effect from January 1, 2022, in accordance with what is established in the First Transitory Article of said Decree; in relation to Article First, fractions I, subsection h) and III, of the Agreement by which powers are delegated to the 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 Fiscal Code, communicates the following:

As a result of the exercise of the powers indicated in article 49 Bis of the Federal Fiscal Code and after the procedure established in said numeral has been carried out, this Central Administration of Strategic Audit, attached to the General Administration of Federal Fiscal Audit 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 official letter, did not rebut the
presumption of falsity of the digital internet fiscal receipts issued, so they are considered false with general effects, as they do not comply with what is established in article 29-A, fraction IX of the Federal Fiscal Code, reason for which 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 Fiscal Code states that the name and the 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 the notification of the resolution takes effect, in order for third parties who received digital internet fiscal receipts issued by said taxpayer, to 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 Audit attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, in compliance with what is indicated in the aforementioned article 49 Bis, fraction X, of the Federal Fiscal Code, 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 the presumption of falsity of the digital internet fiscal receipts issued was not rebutted, so they are considered false with general effects, as they do not comply with what is established in article 29-A, fraction IX of the Federal Fiscal Code, reason for which the operations contained therein do not and did not produce any fiscal effect whatsoever, for the reasons and grounds indicated in the resolutions notified in accordance with article 49 Bis, fraction VIII, subsection b), to each of the taxpayers indicated in Annex 1 of this official letter.

In terms of what is established by article 49 fraction X, of the Federal Fiscal Code, the data of the name and the key in the Federal Taxpayer Registry of the taxpayer who is 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, in order for third parties who received digital internet fiscal receipts issued by said taxpayers, to 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 internet fiscal receipts, in accordance with article 17-H Bis, fraction XIV of the cited Code.

Respectfully.

Mexico City, June 22, 2026. - Central Administrator of Strategic Audit, L.C. Rubén Martín López Rodríguez. - Rubric.

Annex 1 of official letter number 500-05-00-00-00-2026-21469 dated June 22, 2026, with 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 internet fiscal receipts was NOT REBUTTED, in terms of subsection b) of fraction VIII of article 49 Bis of the Federal Fiscal Code.

T.R.C.
Name, denomination or corporate name of the Taxpayer Number and date of official letter of resolution Means of notification to the taxpayer Notification by Tax Box Authority's Bench Date of notification Date on which the notification took effect Date of posting on the Authority's Bench

Fiscal
Date on which the notification took effect

APR181217P21
ASSOCIATION PATRONAL REGIÓN
ZAMORA, A.C.
500-05-00-00-00-2026-16393 of June 12
2026
18/06/2026
19/06/2026

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