{
"html_url": "https://postor.com.mx/adjudicacion/aa-09-652-009000949-n-8-2025",
"canonical": "https://postor.com.mx/adjudicacion/aa-09-652-009000949-n-8-2025",
"id": "a33acbaa5b214edb94d969ba2c541cc3",
"procedure_number": "AA-09-652-009000949-N-8-2025",
"file_number": "E-2025-00078447",
"title": "DICTAMEN IMPUESTO SOBRE NOMINA",
"description": {
"short": "Servicios de consultorías, asesorías, estudios o investigaciones.",
"detailed": "PAGO DE DICTAMEN DE IMPUESTO SOBRE NOMINA"
},
"lifecycle": {
"section": "concluido",
"source_status": "ADJUDICADO",
"moved_at": null
},
"buyer": {
"agency": "SICT",
"acronym": "SICT",
"branch": "09 - INFRAESTRUCTURA, COMUNICACIONES Y TRANSPORTES",
"buying_unit": "DEPARTAMENTO DE RECURSOS MATERIALES",
"requesting_unit": null,
"requesting_group": "DEPARTAMENTO DE RECURSOS MATERIALES",
"entity": null,
"slug": "sict",
"unit_slug": "departamento-de-recursos-materiales-009000949"
},
"classification": {
"procedure_type": "ADJUDICACIÓN DIRECTA",
"contracting_type": "SERVICIOS",
"publication_type": null,
"character": "NACIONAL",
"fiscal_year": 2025,
"law": "LEY DE ADQUISICIONES, ARRENDAMIENTOS Y SERVICIOS DEL SECTOR PÚBLICO",
"legal_basis_id": "171",
"exception_basis": "Art. 54 fr. X",
"internal_control_number": "ZAC-HU-001",
"supply_source_number": null
},
"schedule": {
"published_at": "2025-08-22T18:11:39.000Z",
"clarification_meeting_at": null,
"clarification_questions_deadline_at": null,
"clarification_responses_deadline_at": null,
"bid_opening_at": null,
"award_at": null,
"estimated_contract_at": "2025-08-20T06:00:00.000Z",
"site_visit_at": null,
"estimated_work_start_at": null
},
"locations": {
"state_id": "32",
"state": "ZACATECAS",
"bid_opening": null,
"award": null,
"clarification_meeting": null,
"site_visit": null,
"work_site": null
},
"estimated_value": {
"minimum": null,
"maximum": null,
"currency": "MXN",
"updated_at": null
},
"financial_terms": {
"currency": "MXN",
"advance_percentage": "0",
"supplier_percentage": null,
"payment_method": "un solo pago",
"credit_condition": null,
"payment_conditions": null,
"financing_organization": null
},
"evaluation": {
"criterion": "BINARIO",
"technical_points": null,
"economic_points": null
},
"guarantees": {
"performance_required": false,
"goods_or_services_required": false,
"amount_percentage": null,
"delivery_days": null,
"term_months": null,
"other_insurance_required": false,
"other_insurance_description": null,
"performance_reduction": null
},
"participation": {
"method": null,
"joint": false,
"msme_only": false,
"social_witness": false,
"multi_year": false,
"open_contract": false,
"consolidated_purchase": false,
"external_credit": false,
"simultaneous_supply": false,
"subcontracting": null,
"emergency": false,
"proposal_language": "idioma data",
"no_joint_participation_justification": null
},
"execution": {
"site_visit_required": null,
"duration_days": null,
"procurement_term": "Normal",
"subcontracted_work": null,
"deadline_justification": null
},
"lots": [
{
"number": "1",
"name": "PARTIDA SOLA",
"description": "PARTIDA SOLA",
"requirement_group_id": "1",
"items": [
{
"number": "1",
"cucop_code": "33104-0002",
"specific_item_code": "33104",
"cucop_description": "ASESORIAS PARA LA OPERACION DE PROGRAMAS",
"description": "DICTAMEN FISCAL DE IMPUESTO SOBRE NOMINA 2024",
"requested_quantity": "1",
"minimum_quantity": "1",
"maximum_quantity": null,
"unit": "SERVICIO",
"minimum_amount": null,
"maximum_amount": null,
"partida_code": "33104",
"partida_description": "OTRAS ASESORÍAS PARA LA OPERACIÓN DE PROGRAMAS"
}
]
}
],
"budget_items": [
{
"code": "33104",
"description": "OTRAS ASESORÍAS PARA LA OPERACIÓN DE PROGRAMAS"
}
],
"awards": [
{
"id": "C-2025-00090177",
"internal_reference": "2025-6-AD-S-600-W-0-1",
"title": "DICTAMEN IMPUESTO SOBRE NOMINA",
"status": "PUBLICADO",
"contractor": {
"name": "FELIPE DE JESUS DONES DE LA TORRE",
"normalized_name": "FELIPE DE JESUS DONES DE LA TORRE",
"rfc_type": null
},
"contract_period": {
"published_at": "2025-08-22T18:11:39.000Z",
"starts_at": "2025-08-20T06:00:00.000Z",
"ends_at": "2025-09-30T06:00:00.000Z"
},
"value": {
"subtotal": "35000.44",
"tax": "5600.07",
"total": "40600.51",
"maximum_subtotal": "0",
"maximum_total": "0",
"currency": "MXN"
},
"open_contract_type": null,
"quantity": null,
"exercised_quantity": null,
"participants": [],
"line_items": [
{
"number": "0",
"cucop_code": "33104-0002",
"description": "DICTAMEN FISCAL DE IMPUESTO SOBRE NOMINA 2024",
"unit": "SERVICIO",
"requested_quantity": "1",
"awarded_quantity": null,
"unit_price": "35000.44",
"subtotal": "35000.44",
"tax": "5162.56",
"other_taxes": "437.51",
"total": "40600.51",
"cucop_description": "ASESORIAS PARA LA OPERACION DE PROGRAMAS",
"partida_code": "33104",
"partida_description": "OTRAS ASESORÍAS PARA LA OPERACIÓN DE PROGRAMAS"
}
]
}
],
"documents": [
{
"id": null,
"annex_number": 1,
"document_type": null,
"description": "JUSTIFICACIÓN DE EXCEPCIÓN",
"filename": "SCAN0005.PDF",
"availability": "available",
"size_bytes": "419392",
"mime_type": "application/pdf",
"sha256": null,
"uploaded_at": "2025-12-03T21:13:27.951Z",
"updated_at": "2025-12-03T21:13:27.952Z"
},
{
"id": null,
"annex_number": 1,
"document_type": null,
"description": "ANEXO TÉCNICO",
"filename": "priv.pdf",
"availability": "available",
"size_bytes": "153769",
"mime_type": "application/pdf",
"sha256": "5f59420cc1d3a145780174e33b3f5721396b3e715d0c88029a5f177b3bdd703c",
"uploaded_at": "2025-12-03T21:13:30.069Z",
"updated_at": "2026-08-06T02:35:11.652Z"
},
{
"id": null,
"annex_number": 4,
"document_type": null,
"description": "OFICIO DE ADJUDICACIÓN",
"filename": "priv.pdf",
"availability": "available",
"size_bytes": "153769",
"mime_type": "application/pdf",
"sha256": "5f59420cc1d3a145780174e33b3f5721396b3e715d0c88029a5f177b3bdd703c",
"uploaded_at": "2025-12-03T21:13:31.583Z",
"updated_at": "2026-08-06T02:35:11.652Z"
}
],
"provenance": {
"source_system": "Compras MX",
"source_fetched_at": "2026-08-04T02:40:24.000Z",
"last_seen_at": "2026-08-04T03:29:03.555Z",
"first_seen_at": "2025-11-04T22:19:54.189Z",
"detail_complete": true,
"documents_complete": true,
"content_changed_at": "2025-11-04T22:19:54.189Z"
},
"context": {
"prices": [
{
"cucop_code": "33104-0002",
"description": "ASESORIAS PARA LA OPERACION DE PROGRAMAS",
"priced_items": 15278,
"units": [
{
"n": 15169,
"max": 131566674.05,
"min": 1,
"p10": 11206.9,
"p50": 93103.45,
"p90": 350063.95,
"unidad": "SERVICIO"
},
{
"n": 54,
"max": 800115,
"min": 275.86,
"p10": 382.3,
"p50": 4299.32,
"p90": 5068.672,
"unidad": "HORA"
},
{
"n": 41,
"max": 8704800,
"min": 13500,
"p10": 35000,
"p50": 213000,
"p90": 425000,
"unidad": "PIEZA"
},
{
"n": 5,
"max": 315000,
"min": 391.64,
"p10": 438.432,
"p50": 1231.53,
"p90": 189578.544,
"unidad": "LOTE"
},
{
"n": 5,
"max": 259630,
"min": 55834.02,
"p10": 61820.332,
"p50": 75400,
"p90": 210892.4,
"unidad": "UNIDAD"
},
{
"n": 3,
"max": 366799,
"min": 133400,
"p10": 178720,
"p50": 360000,
"p90": 365439.2,
"unidad": "DIA"
}
],
"price_by_year": {
"2022": {
"n": 2,
"p50": 130925.5
},
"2023": {
"n": 3385,
"p50": 129385.35
},
"2024": {
"n": 4008,
"p50": 122012.93
},
"2025": {
"n": 4039,
"p50": 83912
},
"2026": {
"n": 3844,
"p50": 23275.86
}
},
"refreshed_at": "2026-09-26T05:35:02.119Z"
}
],
"buyer": {
"slug": "sict",
"name": "INFRAESTRUCTURA, COMUNICACIONES Y TRANSPORTES",
"total_procedures": 8467,
"distinct_suppliers": 2689,
"procedures_by_type": {
"LICITACIÓN PÚBLICA": 5048,
"ADJUDICACIÓN DIRECTA": 1504,
"INVITACIÓN A CUANDO MENOS TRES PERSONAS": 1909,
"CONTRATO ESPECÍFICO DERIVADO DE ACUERDO MARCO": 6
},
"refreshed_at": "2026-09-26T16:30:01.969Z"
}
},
"alternates": [],
"similar": [
{
"numero_procedimiento": "aa-09-640-009000993-n-8-2025",
"nombre_procedimiento": "DICTAMEN IMPUESTO NOMINA",
"dependencia": "SICT",
"siglas": "SICT",
"score": 0.03328243393933206,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2025-08-15T12:57:06.000Z",
"ganador": "MANAGMENT AUDIT AND ACCOUTING SERVICES SC",
"ganador_slug": "managment-audit-and-accouting-services",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "34800.00"
},
{
"numero_procedimiento": "aa-09-652-009000949-n-11-2026",
"nombre_procedimiento": "DICTAMEN IMPUESTO SOBRE NOMINA. CENTRO SICT ZACATECAS",
"dependencia": "INFRAESTRUCTURA, COMUNICACIONES Y TRANSPORTES",
"siglas": "SICT",
"score": 0.07657675096045169,
"anio_ejercicio": 2026,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2026-07-15T09:42:34.000Z",
"ganador": "FELIPE DE JESUS DONES DE LA TORRE",
"ganador_slug": "felipe-de-jesus-dones-de-la-torre",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "41760.00"
},
{
"numero_procedimiento": "aa-09-700-009000989-n-1-2026",
"nombre_procedimiento": "EMISIÓN DEL DICTAMEN DEL IMPUESTO SOBRE NÓMINAS",
"dependencia": "INFRAESTRUCTURA, COMUNICACIONES Y TRANSPORTES",
"siglas": "SICT",
"score": 0.08033890968660229,
"anio_ejercicio": 2026,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2026-04-06T17:18:06.000Z",
"ganador": "ROCHA MENDOZA CONSULTING SC",
"ganador_slug": "rocha-mendoza-consulting",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "55000.00"
},
{
"numero_procedimiento": "aa-36-142-036000999-n-1-2025",
"nombre_procedimiento": "DICTAMINAR EL CUMPLIMIENTO DEL PAGO DEL IMPUESTO SOBRE NÓMINAS 2024",
"dependencia": "SECRETARIA DE SEGURIDAD Y PROTECCION CIUDADANA",
"siglas": "SSPC",
"score": 0.09367197284244722,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2025-02-26T20:46:12.000Z",
"ganador": "ZARATE, GARCIA, PAZ Y ASOCIADOS SA DE CV",
"ganador_slug": "zarate-garcia-paz-y-asociados",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "180380.00"
},
{
"numero_procedimiento": "aa-09-643-009000936-n-10-2026",
"nombre_procedimiento": "SERVICIO PROFESIONAL DE DICTAMINACIÓN EXTERNA DEL IMPUESTO SOBRE NOMINA (ISN).",
"dependencia": "INFRAESTRUCTURA, COMUNICACIONES Y TRANSPORTES",
"siglas": "SICT",
"score": 0.10196717416652534,
"anio_ejercicio": 2026,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2026-06-18T17:35:23.000Z",
"ganador": "MANAGMENT AUDIT AND ACCOUTING SERVICES SC",
"ganador_slug": "managment-audit-and-accouting-services",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "42804.00"
},
{
"numero_procedimiento": "aa-09-644-009000966-n-27-2025",
"nombre_procedimiento": "ERVICIO DE EMISIÓN Y PRESENTACIÓN DEL DICTAMEN DE IMPUESTO SOBRE NOMINA",
"dependencia": "INFRAESTRUCTURA, COMUNICACIONES Y TRANSPORTES",
"siglas": "SICT",
"score": 0.10934536298294317,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2026-08-10T15:03:21.000Z",
"ganador": "MANAGMENT AUDIT AND ACCOUTING SERVICES SC",
"ganador_slug": "managment-audit-and-accouting-services",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "38280.00"
}
]
}