The SAT declares the tax receipts of three companies to be false.

The Tax Administration Service (SAT) declared as false with general effects the digital tax receipts over internet (CFDI) issued by ASA Profesional, S.C., Servicios Delcarp, S.C. and Mexicana, A.C., through three official letters published in the Official Gazette of the Federation (DOF) on Friday, August 14, 2026. The resolution, adopted by the Central Administration of Strategic Tax Auditing of the SAT, determines that the operations covered by those invoices produce nor produced any tax effect whatsoever.

The official letters 500-05-00-00-00-2026-24370, 500-05-00-00-00-2026-24371 and 500-05-00-00-00-2026-24417, signed in Mexico City on August 4, 2026 by the Central Administrator of Strategic Tax Auditing, L.C. Rubén Martín López Rodríguez, were published on pages 17, 19 and 21 of issue 221/2026 of the DOF, within the section of the Ministry of Finance and Public Credit. The measure is based on article 49 Bis, fractions VIII, subsection b), and X, of the Federal Tax Code (CFF), which regulates the presumption of falsity of receipts and the publication of the name and tax identification number in the Federal Taxpayers Registry of sanctioned issuers, both on the SAT portal (www.sat.gob.mx) and in the DOF itself.

The three companies and their resolutions

The identified taxpayers did not rebut the presumption of falsity of the CFDI they issued, by failing to prove the requirements of article 29-A, fraction IX, of the CFF. Their data were communicated in the annexes of the following official letters:

• ASA Profesional, S.C. (official letter 500-05-00-00-00-2026-24370; resolution 500-05-00-00-00-2026-24363, dated July 17, 2026).
• Servicios Delcarp, S.C. (official letter 500-05-00-00-00-2026-24371; resolution 500-05-00-00-00-2026-24364, dated July 17, 2026).
• Mexicana, A.C. (official letter 500-05-00-00-00-2026-24417; resolution 500-05-00-00-00-2026-24314, dated July 17, 2026).

The resolutions were notified to the companies on August 3, 2026 and took effect the following day. Pursuant to fraction X of article 49 Bis of the CFF, the SAT was required to publish the names within 45 business days following the notification, so that third parties who received the receipts would be aware of the situation.

Recipients: 30 days to reverse the tax effect

Any company or person that has received and used CFDI from these three issuers must reverse the tax effect they may have given them, by filing an amended tax return. The deadline is thirty calendar days counted from publication in the DOF, that is, from August 14, 2026.

If they fail to do so, the authority will temporarily restrict their use of the digital seal certificate to issue digital tax receipts over the internet, in accordance with article 17-H Bis, fraction XIV, of the CFF. The declaration of falsity has general scope: it covers all receipts issued by the three companies, not only those already identified by the authority.

Impact for taxpayers

The publication reveals the SAT’s strategy against counterfeit invoicing: taxpayer names and RFC keys are publicly disclosed so that recipients themselves can correct their returns before the authority does so on their behalf. Those who deducted or credited transactions with ASA Profesional, S.C., Servicios Delcarp, S.C., or Mexicana, A.C. should immediately review their accounting, since failure to meet the deadline not only implies the loss of the digital seal, but also exposure to tax credits, adjustments, and surcharges arising from improper deductions or credits.

Source: Official Journal of the Federation, edition 221/2026, Friday, August 14, 2026, Secretariat of Finance and Public Credit, pp. 17, 19, and 21 (official reference: orders 500-05-00-00-00-2026-24370, 500-05-00-00-00-2026-24371, and 500-05-00-00-00-2026-24417).