Short answer
What you should know before deciding
01
What information does it contain
Relationships of taxpayers in specific cases provided for by the Federal Tax Code.
02
What is it for in an investigation?
It allows documenting the assumption and published status for an RFC on a cutoff date.
03
What does not allow us to conclude
The different motives should not be mixed up or described as fraud without additional support.
Responsible authority: Tax Administration Service
Preserves the URL, date of consultation, parameters used and supporting document. If the system changes or does not return results, record that limitation as well.
Consult official source ↗Practical application
What to check and what to ask
Control questions
- Was the search done with the correct identifier?
- What date, coverage and authority does the result have?
- Is there an update, subsequent resolution or supporting document?
- What conclusion is beyond the scope of this source?
Frequent errors
- Use a screenshot without a date or URL.
- Search only by name when there is an RFC, folio or file.
- Take absence of result as proof of non-existence.
- Repeat the search engine tag without reading the associated document.
Scope and limits of this information
This content is educational and does not constitute legal advice for a specific case. A match does not confirm identity; a lawsuit is not equivalent to a sentence; a publication must be read in its state and date; The absence of findings only describes the sources reviewed and does not guarantee absence of risk.
Availability, coverage and updating of records vary. Before making a material decision, allow clarification, preserve evidence and request specialized advice when the result depends on a legal, fiscal, registry or contractual interpretation.
Next step
Apply an investigation proportional to your decision
ZLI verifies sources, reduces homonyms, and documents facts, boundaries, and points to clarify.
Request investigation →