Official Letter 500-05-00-00-00-2026-21471 Communicating the Name and Taxpayer Registry Key under Article 49 Bis, Fraction X of the Federal Fiscal Code — SHCP — MX

DOF: 10/07/2026

OFFICIAL LETTER 500-05-00-00-00-2026-21471 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 Auditing.- Central Administration of Strategic Auditing.

OFFICIAL LETTER: 500-05-00-00-00-2026-21471

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 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, 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 of the Federation 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 force 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 force from January 01, 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 III, second paragraph, 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 prior to the processing of the procedure established in said numeral, this Central Administration of Strategic Auditing, attached to the General Administration of Federal Fiscal Auditing of the Service of Tax Administration, 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 why the operations contained in them do not and did not produce any fiscal effect whatsoever.

For the above, 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 fractions III, second paragraph and VIII, subsection b) of the same article is 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 that they had 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 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 they 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 the
article 29-A, fraction IX of the Federal Fiscal Code, reason why the operations contained in them do not
produce or did not 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 official letter.

In terms of what is established by article 49 fraction X, of the Federal Fiscal Code, 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 that 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 the use of the digital seal certificate for issuing digital internet fiscal receipts, in accordance with article 17-H Bis, fraction XIV of the cited Code.

Respectfully.

Mexico City, June 24, 2026. - Central Administrator of Strategic Auditing, L.C. Rubén Martín López Rodríguez.- Signature.

Annex 1 of official letter number 500-05-00-00-00-2026-21471 dated June 24, 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 the terms of subsection b) of fraction VIII, in relation to fraction III, of article 49 Bis of the Federal Fiscal Code.

TAXPAYER ID

Name, denomination or trade name of the Taxpayer

Number and date of the resolution official letter

Means of notification to the taxpayer

Notification via Tax Box

Authority's Bench

Date of notification

Date on which the notification took effect

Date of fixing on the
Authority's Bench

Fiscal

Date on which the notification took effect

CSP170608IV8
CONFEDERATION OF
PUBLIC SERVANTS OF
THE POWERS OF THE
STATES, MUNICIPALITIES AND
DECENTRALIZED INSTITUTIONS OF THE
MEXICAN REPUBLIC

500-05-00-00-
00-2026-21169 of June 16
2026

22/06/2026
23/06/2026

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 a reference. The content, form and scope of the published documents are the strict responsibility of their issuer.

CONSULT

BY DATE

Su
Mo
Tu
We
Th
Fr
Sa

INDICATORS

Exchange Rate and Rates as of 22/08/2026

UDIS

8.805261

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