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

The Tax Administration Service (SAT) declared false, with general effects, the digital tax receipts via internet (CFDI) issued by three companies, whose identity is published this Friday, August 14, 2026, in the Official Gazette of the Federation (DOF). Taxpayers who received those invoices have 30 calendar days to reverse their tax effect through a supplementary tax return; if they do not, the authority will temporarily restrict their use of the digital seal certificate. The measure is communicated through 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 by the Central Administration for Strategic Tax Enforcement, attached to the General Administration of Federal Tax Audit of the SAT.

The declaration is the result of the procedure regulated in article 49 Bis of the Federal Fiscal Code (CFF). After the procedure was completed, the authority determined that the indicated taxpayers did not rebut the presumption of falsity of the CFDI they issued, by failing to comply with the provisions of article 29-A, section IX, of the same statute; consequently, the transactions contained in those receipts “do not produce nor did they produce any tax effect.” Pursuant to section X of article 49 Bis, the name and Federal Taxpayer Registry key of each issuer must be published on the SAT portal and in the DOF within 45 business days following notification of the resolution.

The resolutions declaring the falsity are dated July 17, 2026; they were notified to the three companies on August 3, 2026 and took effect the following day. The official letters communicating them, dated in Mexico City on August 4, 2026 and signed by the Central Administrator for Strategic Tax Enforcement, L.C. Rubén Martín López Rodríguez, are published on pages 17 to 22 of the DOF, publication number 221/2026.

The three indicated issuers

The annexes to the official letters identify each taxpayer by name, Federal Taxpayer Registry key, and the number of the resolution that declared the falsity:

• ASA Profesional, S.C. (RFC IMA1206124B8), resolution 500-05-00-00-00-2026-24363.
• Servicios Delcarp, S.C. (RFC ISD230321MS9), resolution 500-05-00-00-00-2026-24364.
• Asociación Hatres Mexicana, A.C. (RFC AHM221219SQ0), resolution 500-05-00-00-00-2026-24314.

The three resolutions are dated July 17, 2026, and the notifications took effect on August 4, 2026, as stated in the published annexes.

Thirty-day period for recipients

Third parties who received CFDI from these companies must be aware of this situation and reverse the tax effect they may have given to the receipts, by filing an amended tax return. The deadline is thirty calendar days from publication in the Official Gazette of the Federation, that is, from August 14, 2026.

If they do not do so, the authority will temporarily restrict their use of the digital seal certificate to issue CFDI, in accordance with article 17-H Bis, section XIV, of the Federal Tax Code.

What is at stake for taxpayers

The measure directly affects those who deducted or credited transactions backed by the receipts declared false: since they produce no tax effect whatsoever, those deductions would lack support if not corrected within the deadline. The names and tax identification numbers of the issuers are also published on the SAT portal (www.sat.gob.mx), together with this edition of the DOF.

For taxpayers, the publication is a practical warning: those who are listed as recipients of invoices from ASA Profesional, S.C., Servicios Delcarp, S.C. or Asociación Hatres Mexicana, A.C. must review their tax situation and, where applicable, file the amended return on time, under penalty of temporarily losing their digital seal certificate and having their deductions rejected. The SAT thus maintains its policy of periodically publishing taxpayers who do not refute the presumption of falsity of their tax receipts, within the framework of article 49 Bis of the CFF.

Source: Official Gazette of the Federation, publication no. 221/2026, Friday, August 14, 2026, pp. 17-22 (official reference: official letters 500-05-00-00-00-2026-24370, 500-05-00-00-00-2026-24371 and 500-05-00-00-00-2026-24417).