{
  "html_url": "https://postor.com.mx/licitacion/la-06-e00-006e00002-n-53-2026",
  "canonical": "https://postor.com.mx/licitacion/la-06-e00-006e00002-n-53-2026",
  "id": "ff3101b478fd4001b977006f8099a999",
  "procedure_number": "LA-06-E00-006E00002-N-53-2026",
  "file_number": "E-2026-00087575",
  "title": "ESTUDIO DE EVASIÓN TITULADO “EVASIÓN A TRAVÉS DE DEDUCCIONES",
  "description": {
    "short": null,
    "detailed": "ESTUDIO DE EVASIÓN TITULADO “EVASIÓN A TRAVÉS DE DEDUCCIONES DE PERSONAS MORALES Y PERSONAS FÍSICAS CON ACTIVIDAD EMPRESARIAL”"
  },
  "lifecycle": {
    "section": "concluido",
    "source_status": "ADJUDICADO",
    "moved_at": "2026-08-13T08:00:46.482Z"
  },
  "buyer": {
    "agency": "SERVICIO DE ADMINISTRACION TRIBUTARIA",
    "acronym": "SAT",
    "branch": "06 - HACIENDA Y CRÉDITO PÚBLICO",
    "buying_unit": "ADMINISTRACIÓN DE OPERACIÓN DE RECURSOS Y SERVICIOS 6",
    "requesting_unit": null,
    "requesting_group": "ADMINISTRACIÓN DE OPERACIÓN DE RECURSOS Y SERVICIOS 6",
    "entity": "TESORERÍA DE LA FEDERACIÓN",
    "slug": "sat",
    "unit_slug": "administracion-de-operacion-de-recursos-y-servicios-6-006e00002-006e00002"
  },
  "classification": {
    "procedure_type": "LICITACIÓN PÚBLICA",
    "contracting_type": "SERVICIOS",
    "publication_type": null,
    "character": "NACIONAL",
    "fiscal_year": 2026,
    "law": "LEY DE ADQUISICIONES, ARRENDAMIENTOS Y SERVICIOS DEL SECTOR PÚBLICO",
    "legal_basis_id": null,
    "exception_basis": null,
    "internal_control_number": "LPNS-14-2026",
    "supply_source_number": null
  },
  "schedule": {
    "published_at": "2026-07-27T23:53:15.000Z",
    "clarification_meeting_at": "2026-08-04T15:00:00.000Z",
    "clarification_questions_deadline_at": "2026-08-03T15:00:00.000Z",
    "clarification_responses_deadline_at": null,
    "bid_opening_at": "2026-08-11T15:00:00.000Z",
    "award_at": "2026-08-12T23:00:00.000Z",
    "estimated_contract_at": "2026-09-02T06:00:00.000Z",
    "site_visit_at": null,
    "estimated_work_start_at": null
  },
  "locations": {
    "state_id": "7",
    "state": "CIUDAD DE MÉXICO",
    "bid_opening": "PERSONAS SERVIDORAS PUBLICAS EN LA SALA DE JUNTAS DEL PISO 11 DEL INMUEBLE DENOMINADO TORRE CABALLITO",
    "award": "PERSONAS SERVIDORAS PUBLICAS EN LA SALA DE JUNTAS DEL PISO 11 DEL INMUEBLE DENOMINADO TORRE CABALLITO",
    "clarification_meeting": "PERSONAS SERVIDORAS PUBLICAS EN LA SALA DE JUNTAS DEL PISO 11 DEL INMUEBLE DENOMINADO TORRE CABALLITO",
    "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": "10",
    "payment_method": "El pago se realizará por servicio culminado y aceptado a entera satisfacción de “EL SAT”, dentro de los 17 días hábiles posteriores, contados a partir de la entrega y aceptación formal del Comprobante Fiscal Digital por Internet (CFDI), por la persona servidora pública responsable de la Administración y verificación del cumplimiento del contrato; el pago se realizará mediante el sistema de pago electrónico interbancario.",
    "credit_condition": null,
    "payment_conditions": null,
    "financing_organization": null
  },
  "evaluation": {
    "criterion": "PUNTOS Y PORCENTAJES",
    "technical_points": "60",
    "economic_points": "40"
  },
  "guarantees": {
    "performance_required": true,
    "goods_or_services_required": false,
    "amount_percentage": null,
    "delivery_days": "10",
    "term_months": null,
    "other_insurance_required": false,
    "other_insurance_description": null,
    "performance_reduction": null
  },
  "participation": {
    "method": "ELECTRÓNICA",
    "joint": true,
    "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": false,
    "duration_days": null,
    "procurement_term": "Normal",
    "subcontracted_work": null,
    "deadline_justification": null
  },
  "lots": [
    {
      "number": "1",
      "name": "PARTIDA UNICA",
      "description": "ESTUDIO DE EVASIÓN TITULADO “EVASIÓN A TRAVÉS DE DEDUCCIONES DE PERSONAS MORALES Y PERSONAS FÍSICAS CON ACTIVIDAD EMPRESARIAL”",
      "requirement_group_id": "315628",
      "items": [
        {
          "number": "1",
          "cucop_code": "33501-0010",
          "specific_item_code": "33501",
          "cucop_description": "ESTUDIOS E INVESTIGACIONES",
          "description": "ESTUDIO DE EVASIÓN TITULADO “EVASIÓN A TRAVÉS DE DEDUCCIONES DE PERSONAS MORALES Y PERSONAS FÍSICAS CON ACTIVIDAD EMPRESARIAL”",
          "requested_quantity": "1",
          "minimum_quantity": "1",
          "maximum_quantity": null,
          "unit": "SERVICIO",
          "minimum_amount": null,
          "maximum_amount": null,
          "partida_code": "33501",
          "partida_description": "ESTUDIOS E INVESTIGACIONES"
        }
      ]
    }
  ],
  "budget_items": [
    {
      "code": "33501",
      "description": "ESTUDIOS E INVESTIGACIONES"
    }
  ],
  "awards": [
    {
      "id": "C-2026-00078378",
      "internal_reference": "CS-315-CD-N-A-PE-043/26",
      "title": "ESTUDIO DE EVASIÓN TITULADO “EVASIÓN A TRAVÉS DE DEDUCCIONES",
      "status": "PUBLICADO",
      "contractor": {
        "name": "CENTRO DE INVESTIGACION EN MATEMATICAS AC",
        "normalized_name": "CENTRO DE INVESTIGACION EN MATEMATICAS",
        "rfc_type": null,
        "slug": "centro-de-investigacion-en-matematicas"
      },
      "contract_period": {
        "published_at": "2026-08-19T00:17:02.000Z",
        "starts_at": "2026-08-12T06:00:00.000Z",
        "ends_at": "2026-12-31T06:00:00.000Z"
      },
      "value": {
        "subtotal": "1045000",
        "tax": "0",
        "total": "1045000",
        "maximum_subtotal": "0",
        "maximum_total": "0",
        "currency": "MXN"
      },
      "open_contract_type": null,
      "quantity": null,
      "exercised_quantity": null,
      "participants": [],
      "line_items": [
        {
          "number": "0",
          "cucop_code": "33501-0010",
          "description": "ESTUDIO DE EVASIÓN TITULADO “EVASIÓN A TRAVÉS DE DEDUCCIONES DE PERSONAS MORALES Y PERSONAS FÍSICAS CON ACTIVIDAD EMPRESARIAL”",
          "unit": "SERVICIO",
          "requested_quantity": "1",
          "awarded_quantity": null,
          "unit_price": "1045000",
          "subtotal": "1045000",
          "tax": null,
          "other_taxes": null,
          "total": "1045000",
          "cucop_description": "ESTUDIOS E INVESTIGACIONES",
          "partida_code": "33501",
          "partida_description": "ESTUDIOS E INVESTIGACIONES"
        }
      ]
    }
  ],
  "documents": [
    {
      "id": "b2cf00cb-da03-415e-b1d9-860d0a86d66e",
      "annex_number": 1,
      "document_type": null,
      "description": "CONVOCATORIA",
      "filename": "CONVOCATORIA.pdf",
      "availability": "available",
      "size_bytes": "6121957",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-07-28T00:27:23.753Z",
      "updated_at": "2026-08-13T08:00:48.062Z"
    },
    {
      "id": "7de4ff4f-94f9-4de1-9647-5b4fb50b7128",
      "annex_number": 1,
      "document_type": null,
      "description": "AVISO DE DIFERIMIENTO DE FALLO",
      "filename": "DIFERIMIENTO.pdf",
      "availability": "available",
      "size_bytes": "820883",
      "mime_type": "application/pdf",
      "sha256": "0462c3ad48a29c32a7373a37fad72615e842cdcf46c1ba3a62e9e9e3615541eb",
      "uploaded_at": "2026-08-12T01:07:25.517Z",
      "updated_at": "2026-08-13T08:00:54.258Z"
    },
    {
      "id": "d43d1daf-d31e-4911-9630-e90ddac38dc3",
      "annex_number": 2,
      "document_type": null,
      "description": "ANEXO TÉCNICO",
      "filename": "Anexo Tecnico.pdf",
      "availability": "available",
      "size_bytes": "1112658",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-07-28T00:27:24.975Z",
      "updated_at": "2026-08-13T08:00:48.064Z"
    },
    {
      "id": "d0bb1d7f-4331-493e-819e-e30c374c769a",
      "annex_number": 3,
      "document_type": null,
      "description": "MODELO DE CONTRATO",
      "filename": "modelo contrato.docx",
      "availability": "available",
      "size_bytes": "83212",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-07-28T00:27:25.785Z",
      "updated_at": "2026-08-13T08:00:48.285Z"
    },
    {
      "id": "3fddd9ff-402e-41da-8039-d9f5aeb9997f",
      "annex_number": 4,
      "document_type": null,
      "description": "CONVOCATORIA EDITABLE",
      "filename": "CONVOCATORIA.docx",
      "availability": "available",
      "size_bytes": "7315471",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-07-28T00:27:28.690Z",
      "updated_at": "2026-08-13T08:00:53.800Z"
    },
    {
      "id": "ad9a75ed-03f8-4d31-b84b-bfa730e424db",
      "annex_number": 5,
      "document_type": null,
      "description": "ANEXO TECNICO EDITABLE",
      "filename": "Anexo Tecnico.docx",
      "availability": "available",
      "size_bytes": "317065",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-07-28T00:27:29.778Z",
      "updated_at": "2026-08-13T08:00:54.238Z"
    },
    {
      "id": "738bc102-422d-446a-9df9-2526e1fb12ca",
      "annex_number": 7,
      "document_type": null,
      "description": "ACTA JUNTA DE ACLARACIONES",
      "filename": "acta_junta_de_aclaraciones-firmada.pdf",
      "availability": "available",
      "size_bytes": "1087062",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-04T22:41:58.714Z",
      "updated_at": "2026-08-13T08:00:48.056Z"
    },
    {
      "id": "a643e789-500a-4d85-a474-bceecf340e66",
      "annex_number": 8,
      "document_type": null,
      "description": "ACTA DE APERTURA DE PROPOSICIONES",
      "filename": "acta_de_apertura_de_proposiciones-firmada.pdf",
      "availability": "available",
      "size_bytes": "2815537",
      "mime_type": "application/pdf",
      "sha256": "fa8acfdcacda62e097a5b74130cf4d8dd9b0e0460b8452215834b787218b70cc",
      "uploaded_at": "2026-08-11T23:38:02.884Z",
      "updated_at": "2026-08-13T08:00:54.249Z"
    },
    {
      "id": "135f651a-f486-4e55-bdcd-891992cb151f",
      "annex_number": 10,
      "document_type": null,
      "description": "ACTA DE FALLO",
      "filename": "acta_de_fallo-firmada.pdf",
      "availability": "available",
      "size_bytes": "3009936",
      "mime_type": "application/pdf",
      "sha256": "6b702d420dc6766b4968eeec24938bd79917540b9c300b05baf9334c6d5bc3d4",
      "uploaded_at": "2026-08-13T08:00:47.830Z",
      "updated_at": "2026-08-13T08:00:54.293Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject9.pdf",
      "availability": "available",
      "size_bytes": "485891",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:49.754Z",
      "updated_at": "2026-08-13T08:00:49.754Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject7.pdf",
      "availability": "available",
      "size_bytes": "128548",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:49.935Z",
      "updated_at": "2026-08-13T08:00:49.936Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Documento_Word_1.docx",
      "availability": "available",
      "size_bytes": "31369",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:50.138Z",
      "updated_at": "2026-08-13T08:00:50.138Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject8.pdf",
      "availability": "available",
      "size_bytes": "113868",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:50.358Z",
      "updated_at": "2026-08-13T08:00:50.359Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Hoja_de_Calculo_1.xlsx",
      "availability": "available",
      "size_bytes": "13131",
      "mime_type": "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:51.307Z",
      "updated_at": "2026-08-13T08:00:51.308Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Documento_Word_2.docx",
      "availability": "available",
      "size_bytes": "76795",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:51.594Z",
      "updated_at": "2026-08-13T08:00:51.594Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Hoja_de_Calculo_2.xlsx",
      "availability": "available",
      "size_bytes": "309924",
      "mime_type": "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:51.811Z",
      "updated_at": "2026-08-13T08:00:51.811Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject6.pdf",
      "availability": "available",
      "size_bytes": "116281",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:52.012Z",
      "updated_at": "2026-08-13T08:00:52.012Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject5.pdf",
      "availability": "available",
      "size_bytes": "129997",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:52.167Z",
      "updated_at": "2026-08-13T08:00:52.168Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject2.pdf",
      "availability": "available",
      "size_bytes": "96766",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:52.328Z",
      "updated_at": "2026-08-13T08:00:52.329Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject1.pdf",
      "availability": "available",
      "size_bytes": "1112658",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:52.510Z",
      "updated_at": "2026-08-13T08:00:52.510Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Documento_Word_3.docx",
      "availability": "available",
      "size_bytes": "316693",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:52.723Z",
      "updated_at": "2026-08-13T08:00:52.724Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Documento_Word_4.docx",
      "availability": "available",
      "size_bytes": "91397",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:52.915Z",
      "updated_at": "2026-08-13T08:00:52.915Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject4.pdf",
      "availability": "available",
      "size_bytes": "141806",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:53.146Z",
      "updated_at": "2026-08-13T08:00:53.147Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "oleObject3.pdf",
      "availability": "available",
      "size_bytes": "4425020",
      "mime_type": "application/pdf",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:53.610Z",
      "updated_at": "2026-08-13T08:00:53.610Z"
    },
    {
      "id": null,
      "annex_number": null,
      "document_type": null,
      "description": null,
      "filename": "Documento_Word_5.docx",
      "availability": "available",
      "size_bytes": "37560",
      "mime_type": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
      "sha256": null,
      "uploaded_at": "2026-08-13T08:00:53.795Z",
      "updated_at": "2026-08-13T08:00:53.795Z"
    }
  ],
  "provenance": {
    "source_system": "Compras MX",
    "source_fetched_at": "2026-09-13T06:14:52.357Z",
    "last_seen_at": "2026-09-25T07:25:56.666Z",
    "first_seen_at": "2026-07-28T00:27:15.678Z",
    "detail_complete": true,
    "documents_complete": true,
    "content_changed_at": "2026-09-13T06:15:06.534Z"
  },
  "context": {
    "prices": [
      {
        "cucop_code": "33501-0010",
        "description": "ESTUDIOS E INVESTIGACIONES",
        "priced_items": 1010,
        "units": [
          {
            "n": 1004,
            "max": 34482758.61,
            "min": 1,
            "p10": 8510.1,
            "p50": 154000,
            "p90": 1603191.094,
            "unidad": "SERVICIO"
          },
          {
            "n": 5,
            "max": 1732500,
            "min": 39586.46,
            "p10": 44835.26,
            "p50": 196576.4,
            "p90": 1215111.28,
            "unidad": "LOTE"
          }
        ],
        "price_by_year": {
          "2023": {
            "n": 341,
            "p50": 158392.24
          },
          "2024": {
            "n": 267,
            "p50": 200000
          },
          "2025": {
            "n": 252,
            "p50": 160000
          },
          "2026": {
            "n": 150,
            "p50": 87714.225
          }
        },
        "refreshed_at": "2026-09-24T21:00:04.571Z"
      }
    ],
    "suppliers": [
      {
        "slug": "centro-de-investigacion-en-matematicas",
        "name": "CENTRO DE INVESTIGACION EN MATEMATICAS AC",
        "total_contracts": 7,
        "total_awarded_amount": "6200000.00",
        "median_amount": "1000000.00",
        "distinct_buyers": 2,
        "first_contract_at": "2023-07-28T00:00:00.000Z",
        "last_contract_at": "2026-08-12T00:00:00.000Z",
        "with_this_buyer": {
          "contracts": 5,
          "amount": "5120000"
        },
        "refreshed_at": "2026-09-16T00:56:30.797Z"
      }
    ],
    "buyer": {
      "slug": "sat",
      "name": "SERVICIO DE ADMINISTRACION TRIBUTARIA",
      "total_procedures": 1227,
      "distinct_suppliers": 510,
      "procedures_by_type": {
        "LICITACIÓN PÚBLICA": 192,
        "ADJUDICACIÓN DIRECTA": 739,
        "INVITACIÓN A CUANDO MENOS TRES PERSONAS": 274,
        "CONTRATO ESPECÍFICO DERIVADO DE ACUERDO MARCO": 22
      },
      "refreshed_at": "2026-09-17T00:44:14.443Z"
    }
  },
  "alternates": [],
  "similar": [
    {
      "numero_procedimiento": "la-06-e00-006e00002-n-54-2026",
      "nombre_procedimiento": "EVASIÓN EN LAS INDUSTRIAS METÁLICAS BÁSICAS",
      "dependencia": "SERVICIO DE ADMINISTRACION TRIBUTARIA",
      "siglas": "SAT",
      "score": 0.12016361235596906,
      "anio_ejercicio": 2026,
      "estatus": "ADJUDICADO",
      "fecha_fallo": "2026-08-12T17:30:00.000Z",
      "fecha_publicacion": "2026-07-27T16:45:56.000Z",
      "ganador": "CENTRO DE INVESTIGACION EN MATEMATICAS AC",
      "ganador_slug": "centro-de-investigacion-en-matematicas",
      "ganador_rfc_type": null,
      "ganadores": "1",
      "monto_mxn": "1045000.00"
    }
  ]
}