2025-02-14 | DOF 5749255Added
The Strategic Fiscal Audit Central Administration of the Tax Administration Service publishes the definitive global list of eleven taxpayers who failed to rebut the presumption that they issued fiscal receipts without the assets, personnel, infrastructure, or material capacity to provide the services or produce the goods covered. This publication, occurring thirty business days after the notification of final resolutions, declares that the fiscal receipts issued by these entities produce no fiscal effect. The affected taxpayers are listed with their tax ID numbers, legal names, and the specific reasons for their inclusion, such as the absence of assets or personnel.
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DOF: 14/02/2025
OFFICIAL LETTER 500-05-2024-26231 communicating the definitive global list under Article 69-B, paragraph four 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 Fiscal Audit.
OFFICIAL LETTER: 500-05-2024-26231
Subject:
Communication of the definitive global list under Article 69-B, paragraph four of the Federal Tax Code.
The Central Administration of Strategic Fiscal Audit, attached to the General Administration of Federal Fiscal Audit of the Tax Administration Service, based on the provisions of Article 16, first paragraph, of the Political Constitution of the United Mexican States; Articles 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; Articles 1, 2, first paragraph, 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 paragraph, 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 accordance with the provisions of the first paragraph of the First Transitory Article of said Regulations and reformed by Decree reforming and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and of the Internal Regulations of the Tax Administration Service, 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 1, 2022, in accordance with the provisions of the First Transitory Article of said Decree; Article Third, fraction I, subsection a), of the Agreement by which various powers are delegated to 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 accordance with the provisions of the First Transitory Article of said Agreement; as well as Articles 33, last paragraph, 63, and 69-B, first, fourth and fifth paragraphs of the Federal Tax Code, notifies the following:
As a result of the exercise of the powers and authorities 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 said 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 covered by such receipts.
Having detected such situation, the tax authority, in order to comply with Article 69-B, second paragraph, of the Federal Tax Code, as well as numeral 69 of the Regulations of said Code, issued an individual presumption letter to each of the taxpayers mentioned in said 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 internet page 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 above in accordance with the precedence established in Article 69, first paragraph of the Regulations of the Federal Tax Code in force, in relation to Article 135 of the Federal Tax Code.
Attending to the provisions of the second paragraph of Article 69-B of the Federal Tax Code, in the individual presumption letters the tax authorities granted each taxpayer a term of fifteen business days counted from the last of the aforementioned notifications, to make the statements and provide the evidence they considered pertinent to disprove the facts made known through said letters, warned that if after the granted term they did not provide the documentation and information and/or what they exhibited, once valued, did not disprove 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 the definitive individual resolution, as well as the publication of their names, denominations or corporate names in the list of taxpayers who did not disprove 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 term indicated in the preceding paragraph has elapsed, and in virtue that those taxpayers during the term 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 disprove the facts made known in the aforementioned individual letters, and said authorities proceeded to the admission and valuation of the same.
As a result of the valuation mentioned in the preceding paragraph, and in virtue that with the arguments manifested and evidence provided by those taxpayers the aforementioned authorities considered that those taxpayers did not disprove the facts imputed 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 disprove said facts; resolutions that were duly notified in the terms indicated in the preceding paragraphs to each of the taxpayers indicated in Annex 1, section D, of this official letter.
For the above and, taking into account that the fourth paragraph of Article 69-B of the Federal Tax Code indicates that in no case will the list be published before the thirty business days following the notification of the resolution and that, to date, said term has elapsed since the notification of the resolution and, in addition, the aforementioned 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, which has been initiated against them; therefore, with the purpose of fully complying with Resolutive Third contained in said definitive resolutions, this Central Administration of Strategic Fiscal Audit, attached to the General Administration 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 disprove the facts imputed 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, list that will be published on the internet page 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 produced any fiscal effect, as declared by the fifth paragraph of Article 69-B of the Federal Tax Code; the above, since it is in the public interest to stop the billing of non-existent operations, as well as for society to know who those taxpayers are who carry out this type of operations.
Respectfully.
Mexico City, December 20, 2024. - Central Administrator of Strategic Fiscal Audit, L.C. Rubén Martín López Rodríguez. - Rubric.
Annex 1 of official letter number 500-05-2024-26231 dated December 20, 2024, corresponding to taxpayers who DID provide arguments and/or evidence, but DID NOT disprove the reason for which the presumption letter was notified to them, definitively updating the situation referred to in the first paragraph of Article 69-B of the Federal Tax Code
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 | Notification via Tax Box | Date of posting on the court of the Fiscal Authority | Date on which notification took effect | Date of notification | Date on which notification took effect | Date of notification | ||||
| 1 | BEMF900803CT6 | BERNAL MORALES JOSE FRANCISCO | 500-42-00-05-02-2024-02974 dated June 06, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 12 de junio de 2024 | 13 de junio de 2024 | |||||
| 2 | CLM2102199V8 | COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V. | 500-42-00-05-03-2024-03247 dated June 25, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 01 de julio de 2024 | 02 de julio de 2024 | |||||
| 3 | HCA180723DC5 | HIGHEST CAPITAL, S.A.P.I. DE C.V. | 500-05-2024-6938 dated April 26, 2024 | Central Administration of Strategic Fiscal Audit | 03 de mayo de 2024 | 06 de mayo de 2024 | |||||
| 4 | JPA061110CV4 | JOSE PUENTE Y ASOCIADOS, S.C. | 500-21-00-04-02-2021-043 dated January 21, 2021 | Decentralized Administration of Fiscal Audit of Chihuahua "1" | 26 de enero de 2021 | 27 de enero de 2021 | |||||
| 5 | LORL950211LG3 | LOPEZ RETA LUIS RODRIGO | 500-42-00-05-01-2024-02986 dated June 06, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 12 de junio de 2024 | 13 de junio de 2024 | |||||
| 6 | MAFG871103BZ1 | MARQUEZ FRANCO GREGORIO MARTIN | 500-05-2024-12717 dated May 30, 2024 | Central Administration of Strategic Fiscal Audit | 05 de junio de 2024 | 06 de junio de 2024 | |||||
| 7 | NST190214E24 | NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V. | 500-42-00-05-02-2024-03176 dated June 19, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 25 de junio de 2024 | 26 de junio de 2024 | |||||
| 8 | OTT200520722 | OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V. | 500-05-2024-12718 dated May 30, 2024 | Central Administration of Strategic Fiscal Audit | 05 de junio de 2024 | 06 de junio de 2024 | |||||
| 9 | PHS870919GG0 | PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V. | 500-18-00-05-02-2024-1774 dated June 28, 2024 | Decentralized Administration of Fiscal Audit of Colima "1" | 01 de julio de 2024 | 02 de julio de 2024 | |||||
| 10 | PTE120123BZ9 | PROVEEDORA DE TALENTO EJECUTIVO, S.C. | 500-18-00-04-02-2020-2746 dated May 20, 2020 | Decentralized Administration of Fiscal Audit of Colima "1" | 26 de mayo de 2020 | 27 de mayo de 2020 | |||||
| 11 | SAGE830122U16 | SAAVEDRA GONZALEZ ERICK | 500-42-00-05-03-2024-02980 dated June 06, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 12 de junio de 2024 | 13 de junio de 2024 |
Section B.- Notification on the Internet page 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 internet page of the Tax Administration Service | Date on which notification took effect |
|---|---|---|---|---|---|
| 1 | BEMF900803CT6 | BERNAL MORALES JOSE FRANCISCO | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 08 de julio de 2024 |
| 2 | CLM2102199V8 | COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 08 de julio de 2024 |
| 3 | HCA180723DC5 | HIGHEST CAPITAL, S.A.P.I. DE C.V. | 500-05-2024-12759 dated June 10, 2024 | Central Administration of Strategic Fiscal Audit | 10 de junio de 2024 |
| 4 | JPA061110CV4 | JOSE PUENTE Y ASOCIADOS, S.C. | 500-05-2021-10853 dated April 06, 2021 | Central Administration of Strategic Fiscal Audit | 06 de abril de 2021 |
| 5 | LORL950211LG3 | LOPEZ RETA LUIS RODRIGO | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 08 de julio de 2024 |
| 6 | MAFG871103BZ1 | MARQUEZ FRANCO GREGORIO MARTIN | 500-05-2024-12759 dated June 10, 2024 | Central Administration of Strategic Fiscal Audit | 10 de junio de 2024 |
| 7 | NST190214E24 | NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 08 de julio de 2024 |
| 8 | OTT200520722 | OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V. | 500-05-2024-12759 dated June 10, 2024 | Central Administration of Strategic Fiscal Audit | 10 de junio de 2024 |
| 9 | PHS870919GG0 | PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 08 de julio de 2024 |
| 10 | PTE120123BZ9 | PROVEEDORA DE TALENTO EJECUTIVO, S.C. | 500-05-2020-13676 dated June 17, 2020 | Central Administration of Strategic Fiscal Audit | 17 de junio de 2020 |
| 11 | SAGE830122U16 | SAAVEDRA GONZALEZ ERICK | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 08 de julio de 2024 |
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 on which notification took effect |
|---|---|---|---|---|---|
| 1 | BEMF900803CT6 | BERNAL MORALES JOSE FRANCISCO | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 09 de agosto de 2024 |
| 2 | CLM2102199V8 | COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 09 de agosto de 2024 |
| 3 | HCA180723DC5 | HIGHEST CAPITAL, S.A.P.I. DE C.V. | 500-05-2024-12759 dated June 10, 2024 | Central Administration of Strategic Fiscal Audit | 05 de julio de 2024 |
| 4 | JPA061110CV4 | JOSE PUENTE Y ASOCIADOS, S.C. | 500-05-2021-10853 dated April 06, 2021 | Central Administration of Strategic Fiscal Audit | 19 de abril de 2021 |
| 5 | LORL950211LG3 | LOPEZ RETA LUIS RODRIGO | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 09 de agosto de 2024 |
| 6 | MAFG871103BZ1 | MARQUEZ FRANCO GREGORIO MARTIN | 500-05-2024-12759 dated June 10, 2024 | Central Administration of Strategic Fiscal Audit | 05 de julio de 2024 |
| 7 | NST190214E24 | NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 09 de agosto de 2024 |
| 8 | OTT200520722 | OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V. | 500-05-2024-12759 dated June 10, 2024 | Central Administration of Strategic Fiscal Audit | 05 de julio de 2024 |
| 9 | PHS870919GG0 | PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V. | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 09 de agosto de 2024 |
| 10 | PTE120123BZ9 | PROVEEDORA DE TALENTO EJECUTIVO, S.C. | 500-05-2020-13676 dated June 17, 2020 | Central Administration of Strategic Fiscal Audit | 29 de junio de 2020 |
| 11 | SAGE830122U16 | SAAVEDRA GONZALEZ ERICK | 500-05-2024-13073 dated July 08, 2024 | Central Administration of Strategic Fiscal Audit | 09 de agosto de 2024 |
Section D.- Notification of the DEFINITIVE RESOLUTION letter in accordance with the fourth paragraph of Article 69-B of the Federal Tax Code.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Number and date of definitive resolution | Issuing authority of the definitive resolution | Notification means to the taxpayer | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Court of the authority | Personal notification | Notification via Tax Box | Date of posting on the court of the Fiscal Authority | Date on which notification took effect | Date of notification | Date on which notification took effect | Date of notification | ||||
| 1 | BEMF900803CT6 | BERNAL MORALES JOSE FRANCISCO | 500-42-00-05-02-2024-05278 dated October 30, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 05 de noviembre de 2024 | 06 de noviembre de 2024 | |||||
| 2 | CLM2102199V8 | COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V. | 500-42-00-05-02-2024-05275 dated October 30, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 04 de noviembre de 2024 | 05 de noviembre de 2024 | |||||
| 3 | HCA180723DC5 | HIGHEST CAPITAL, S.A.P.I. DE C.V. | 500-05-08-2024-18757 dated October 22, 2024 | Central Administration of Strategic Fiscal Audit | 23 de octubre de 2024 | 24 de octubre de 2024 | |||||
| 4 | JPA061110CV4 | JOSE PUENTE Y ASOCIADOS, S.C. // In compliance with the sentence dated December 05, 2022, issued by the Regional Chamber of the North Center I, of the Federal Administrative Justice Court within the Contentious Trial 6027/21-04-01-2-OT | 500-21-00-04-02-2024-1683 dated August 20, 2024 | Decentralized Administration of Fiscal Audit of Chihuahua "1" | 26 de agosto de 2024 | 27 de agosto de 2024 | |||||
| 5 | LORL950211LG3 | LOPEZ RETA LUIS RODRIGO | 500-42-00-05-01-2024-05277 dated October 30, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 05 de noviembre de 2024 | 06 de noviembre de 2024 | |||||
| 6 | MAFG871103BZ1 | MARQUEZ FRANCO GREGORIO MARTIN | 500-05-2024-18675 dated October 07, 2024 | Central Administration of Strategic Fiscal Audit | 11 de octubre de 2024 | 14 de octubre de 2024 | |||||
| 7 | NST190214E24 | NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V. | 500-42-00-05-02-2024-05279 dated October 30, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 05 de noviembre de 2024 | 06 de noviembre de 2024 | |||||
| 8 | OTT200520722 | OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V. | 500-05-2024-18705 dated October 14, 2024 | Central Administration of Strategic Fiscal Audit | 18 de octubre de 2024 | 21 de octubre de 2024 | |||||
| 9 | PHS870919GG0 | PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V. | 500-18-00-05-02-2024-2128 dated October 14, 2024 | Decentralized Administration of Fiscal Audit of Colima "1" | 18 de octubre de 2024 | 21 de octubre de 2024 | |||||
| 10 | PTE120123BZ9 | PROVEEDORA DE TALENTO EJECUTIVO, S.C. | 500-18-00-04-02-2020-5894 dated September 28, 2020 | Decentralized Administration of Fiscal Audit of Colima "1" | 05 de octubre de 2020 | 06 de octubre de 2020 | |||||
| 11 | SAGE830122U16 | SAAVEDRA GONZALEZ ERICK | 500-42-00-05-03-2024-05276 dated October 30, 2024 | Decentralized Administration of Fiscal Audit of Nuevo León "2" | 05 de noviembre de 2024 | 06 de noviembre de 2024 |
Section E.- Additional data of the taxpayers.
| R.F.C. | Name, denomination or corporate name of the Taxpayer | Fiscal Address | Predominant Activity | Reason for the Procedure |
|---|---|---|---|---|
| 1 | BEMF900803CT6 | BERNAL MORALES JOSE FRANCISCO | Apodaca, Nuevo León | Consulting services in administration |
| 2 | CLM2102199V8 | COMERCIALIZADORA LAPICINUM DE MÉXICO, S.A. DE C.V. | San Nicolás de los Garza, Nuevo León | Other wholesale trade intermediaries |
| 3 | HCA180723DC5 | HIGHEST CAPITAL, S.A.P.I. DE C.V. | Santiago de Querétaro, Querétaro | Consulting services in administration |
| 4 | JPA061110CV4 | JOSE PUENTE Y ASOCIADOS, S.C. | Chihuahua, Chihuahua | Accounting and audit services |
| 5 | LORL950211LG3 | LOPEZ RETA LUIS RODRIGO | Apodaca, Nuevo León | Other business support services |
| 6 | MAFG871103BZ1 | MARQUEZ FRANCO GREGORIO MARTIN | Zapotlanejo, Jalisco | Wholesale trade of pharmaceutical products |
| 7 | NST190214E24 | NOVOSEN SERVICIOS TECNICOS DE MÉXICO, S.A. DE C.V. | Monterrey, Nuevo León | Wholesale trade of wood |
| 8 | OTT200520722 | OPERACION TECNICA DE TALENTO Y PLATAFORMA DE VALOR, S.A. DE C.V. | Naucalpan de Juárez, Estado de México | Accounting and audit services |
Absence of Assets, Absence of Personnel, No Material Capacity
9
PHS870919GG0
PRODUCTOS HIGIENICOS SOLAR, S.A. DE C.V.
Guadalajara, Jalisco
Manufacture of soaps, cleaners, and toothpaste
Absence of Assets, Absence of Personnel, No Material Capacity
10
PTE120123BZ9
PROVEEDORA DE TALENTO EJECUTIVO, S.C.
Zapopan, Jalisco
Administrative consulting services
Absence of Assets, Absence of Personnel, No Material Capacity
11
SAGE830122U16
SAAVEDRA GONZALEZ ERICK
San Nicolás de los Garza, Nuevo León
Assignment of trademark rights
Absence of Assets, Lack of Infrastructure, No Material Capacity
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