{
"html_url": "https://postor.com.mx/adjudicacion/aa-13-j2y-013j2y002-n-27-2025",
"canonical": "https://postor.com.mx/adjudicacion/aa-13-j2y-013j2y002-n-27-2025",
"id": "a6cde1cca0694df19f0464d9885044af",
"procedure_number": "AA-13-J2Y-013J2Y002-N-27-2025",
"file_number": "E-2025-00066797",
"title": "SERVICIO DE ASESORIA EN MATERIA FISCAL, CONTABLE Y ADMINISTRATIVA",
"description": {
"short": "Adquisiciones, arrendamientos y servicios, dentro de los montos máximos establecidos en el PEF.",
"detailed": "SERVICIO DE ASESORIA EN MATERIA FISCAL, CONTABLE Y ADMINISTRATIVA PARA APOYO AL AREA DE FINANZAS DE LA ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL ALTAMIRA."
},
"lifecycle": {
"section": "concluido",
"source_status": "ADJUDICADO",
"moved_at": null
},
"buyer": {
"agency": "ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL ALTAMIRA, S.A. DE C.V.",
"acronym": "ASIPONA-ALTAMIRA",
"branch": "13 - MARINA",
"buying_unit": "ALTAMIRA-GERENCIA DE ADMINISTRACION Y FINANZAS",
"requesting_unit": null,
"requesting_group": "ALTAMIRA-GERENCIA DE ADMINISTRACION Y FINANZAS",
"entity": null,
"slug": "asipona-altamira",
"unit_slug": "altamira-gerencia-de-administracion-y-finanzas-013j2y002"
},
"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": "191",
"exception_basis": "Art. 55 párrafo primero",
"internal_control_number": "AA-13-J2Y-013J2Y002-N-27-2025",
"supply_source_number": null
},
"schedule": {
"published_at": "2026-01-19T16:10:33.000Z",
"clarification_meeting_at": null,
"clarification_questions_deadline_at": null,
"clarification_responses_deadline_at": null,
"bid_opening_at": null,
"award_at": null,
"estimated_contract_at": "2025-03-01T06:00:00.000Z",
"site_visit_at": null,
"estimated_work_start_at": null
},
"locations": {
"state_id": "28",
"state": "TAMAULIPAS",
"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": "contra entrega del servico",
"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": "SERVICIO DE ASESORIA EN MATERIA FISCAL, CONTABLE Y ADMINISTRATIVA PARA APOYO AL AREA DE FINANZAS DE LA ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL ALTAMIRA.",
"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-2025-00115774",
"internal_reference": "ASPNALT-RM-24/2025",
"title": "SERVICIO DE ASESORIA EN MATERIA FISCAL, CONTABLE Y ADMINISTRATIVA",
"status": "PUBLICADO",
"contractor": {
"name": "ACOSTA TREJO AUDITORES Y CONSULTORES FISCALES SC",
"normalized_name": "ACOSTA TREJO AUDITORES Y CONSULTORES FISCALES",
"rfc_type": null,
"slug": "acosta-trejo-auditores-y-consultores-fiscales"
},
"contract_period": {
"published_at": "2026-01-19T16:10:33.000Z",
"starts_at": "2025-03-01T06:00:00.000Z",
"ends_at": "2025-05-31T06:00:00.000Z"
},
"value": {
"subtotal": "213000",
"tax": "34080",
"total": "247080",
"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": "SERVICIO DE ASESORIA EN MATERIA FISCAL, CONTABLE Y ADMINISTRATIVA PARA APOYO AL AREA DE FINANZAS DE LA ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL ALTAMIRA.",
"unit": "SERVICIO",
"requested_quantity": "1",
"awarded_quantity": null,
"unit_price": "213000",
"subtotal": "213000",
"tax": "34080",
"other_taxes": null,
"total": "247080",
"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": "ANEXO TÉCNICO",
"filename": "ANEXO TECNICO.pdf",
"availability": "available",
"size_bytes": "395873",
"mime_type": "application/pdf",
"sha256": null,
"uploaded_at": "2026-01-19T16:34:13.347Z",
"updated_at": "2026-01-19T16:34:13.349Z"
},
{
"id": null,
"annex_number": 3,
"document_type": null,
"description": "OFICIO DE ADJUDICACIÓN",
"filename": "GAF-090-B-2025.pdf",
"availability": "available",
"size_bytes": "243806",
"mime_type": "application/pdf",
"sha256": null,
"uploaded_at": "2026-01-19T16:34:15.017Z",
"updated_at": "2026-01-19T16:34:15.019Z"
}
],
"provenance": {
"source_system": "Compras MX",
"source_fetched_at": "2026-09-04T12:34:21.688Z",
"last_seen_at": "2026-09-26T09:35:29.205Z",
"first_seen_at": "2026-01-19T16:34:06.981Z",
"detail_complete": true,
"documents_complete": true,
"content_changed_at": "2026-09-18T21:45:07.902Z"
},
"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"
}
],
"suppliers": [
{
"slug": "acosta-trejo-auditores-y-consultores-fiscales",
"name": "ACOSTA TREJO AUDITORES Y CONSULTORES FISCALES SC",
"total_contracts": 3,
"total_awarded_amount": "1867535.04",
"median_amount": "750455.04",
"distinct_buyers": 1,
"first_contract_at": "2025-03-01T00:00:00.000Z",
"last_contract_at": "2025-07-01T00:00:00.000Z",
"with_this_buyer": {
"contracts": 3,
"amount": "1867535.04"
},
"refreshed_at": "2026-09-16T00:56:30.797Z"
}
],
"buyer": {
"slug": "asipona-altamira",
"name": "ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL ALTAMIRA, S.A. DE C.V.",
"total_procedures": 308,
"distinct_suppliers": 127,
"procedures_by_type": {
"LICITACIÓN PÚBLICA": 178,
"ADJUDICACIÓN DIRECTA": 103,
"INVITACIÓN A CUANDO MENOS TRES PERSONAS": 27
},
"refreshed_at": "2026-09-25T16:30:01.414Z"
}
},
"alternates": [],
"similar": [
{
"numero_procedimiento": "aa-13-j2y-013j2y002-n-54-2025",
"nombre_procedimiento": "SERVICIO DE ASESORIA EN MATERIA FISCAL, CONTABLE Y ADMINISTRATIVA",
"dependencia": "ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL ALTAMIRA, S.A. DE C.V.",
"siglas": "ASIPONA-ALTAMIRA",
"score": 0.005985856056213379,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2026-01-19T10:53:07.000Z",
"ganador": "ACOSTA TREJO AUDITORES Y CONSULTORES FISCALES SC",
"ganador_slug": "acosta-trejo-auditores-y-consultores-fiscales",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "870000.00"
},
{
"numero_procedimiento": "aa-13-j2v-013j2v001-n-42-2025",
"nombre_procedimiento": "SERVICIOS PROFESIONALES PARA LA ASESORÍA FISCAL, FINANCIERA Y CONTABLE PARA LOS",
"dependencia": "ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL PUERTO VALLARTA, S.A. DE C.V.",
"siglas": "ASIPONA-PUERTO VALLARTA",
"score": 0.08234021313012241,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2025-11-01T20:22:33.000Z",
"ganador": "ASESORES & CONTADORES CONFIANS SC",
"ganador_slug": "asesores-y-contadores-confians",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "264480.00"
},
{
"numero_procedimiento": "aa-13-j2z-013j2z001-n-51-2025",
"nombre_procedimiento": "SERVICIOS PROFESIONALES EN MATERIA DE DERECHO FISCAL",
"dependencia": "ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL GUAYMAS, S.A. DE C.V.",
"siglas": "ASIPONAGUAYMAS",
"score": 0.0901099172267289,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2025-10-07T11:06:36.000Z",
"ganador": "ANA MARGARITA TREJO ESPINOSA",
"ganador_slug": "ana-margarita-trejo-espinosa",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "696000.00"
},
{
"numero_procedimiento": "aa-13-j2t-013j2t001-n-14-2025",
"nombre_procedimiento": "SERVICIO PROFESIONAL EN MATERIA DE CONSULTORÍA FISCAL PARA LA ASIPONAMAZ.",
"dependencia": "ASIPONA-MAZATLÁN",
"siglas": "ASIPONA-MAZATLÁN",
"score": 0.09305977821350098,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2025-01-24T12:37:17.000Z",
"ganador": "BLCONTADORES ASOCIADOS SC",
"ganador_slug": "blcontadores-asociados",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "175392.00"
},
{
"numero_procedimiento": "aa-13-j2x-013j2x001-n-8-2025",
"nombre_procedimiento": "SERVICIO PROFESIONAL EN MATERIA FISCAL",
"dependencia": "ASIPONA-Tuxpan",
"siglas": "ASIPONA-Tuxpan",
"score": 0.09372376836992524,
"anio_ejercicio": 2025,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2025-01-22T13:12:47.000Z",
"ganador": "HERMELINDO OCHOA Y VAZQUEZ",
"ganador_slug": "hermelindo-ochoa-y-vazquez",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "528960.00"
},
{
"numero_procedimiento": "aa-13-j3b-013j3b001-n-94-2023",
"nombre_procedimiento": "SERVICIO DE ASESORIA EXTERNA EN MATERIA CONTABLE, FISCAL, FINANCIERA, DE NOMINAS",
"dependencia": "ADMINISTRACION DEL SISTEMA PORTUARIO NACIONAL MANZANILLO, S.A. DE C.V.",
"siglas": "ASIPONA-MANZANILLO",
"score": 0.0955038070678711,
"anio_ejercicio": 2023,
"estatus": "ADJUDICADO",
"fecha_fallo": null,
"fecha_publicacion": "2023-09-29T17:32:39.000Z",
"ganador": "FISFAC SC",
"ganador_slug": "fisfac",
"ganador_rfc_type": null,
"ganadores": "1",
"monto_mxn": "487200.00"
}
]
}