# INTELLIGENCE REPORT

---

**REPORT ID:** MEX-SAT-001
**CLASSIFICATION:** UNCLASSIFIED // FOR OFFICIAL USE ONLY
**DATE:** 2026-01-15
**SUBJECT:** Mexican Tax Authority (SAT) - Mass PII Exposure
**COUNTRY:** Mexico
**AGENCY:** Servicio de Administracion Tributaria (SAT)

---

## EXECUTIVE SUMMARY

The Mexican Tax Administration Service (SAT) has exposed **464,153 taxpayer records** containing Personally Identifiable Information (PII) via an unauthenticated public API. Data includes individual tax identification numbers (RFC), full legal names, and in some cases complete contact information including phone numbers, email addresses, and physical addresses. This exposure affects both individual citizens and corporate entities.

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## KEY INTELLIGENCE

| Metric | Value |
|--------|-------|
| **Total Records Exposed** | 464,153 |
| **Individuals Affected** | 337,847 |
| **Companies Affected** | 126,306 |
| **Data Files** | 8 |
| **Total Data Volume** | 69 MB |
| **Source Reliability** | A (Government Primary Source) |
| **Information Confidence** | 1 (Confirmed) |

---

## DETAILED FINDINGS

### Dataset Breakdown

| File | Records | Risk | Data Fields |
|------|---------|------|-------------|
| SAT_5_Firmes | 177,807 | CRITICAL | RFC, Full Name (Final Tax Debts) |
| SAT_7_Cancelados | 120,276 | CRITICAL | RFC, Full Name (Cancelled Status) |
| SAT_4_Nolocalizados | 39,453 | HIGH | RFC, Full Name (Non-Located Taxpayers) |
| SAT_3_Sentencias | 311 | HIGH | RFC, Full Name, Location (Tax Convictions) |
| SAT_1_Donatarias | 10,798 | CRITICAL | RFC, Name, Phone, Email, Address, Legal Rep |
| SAT_2_Entespublicos | ~5,000 | LOW | Public entity tax data |
| SAT_6_Exigibles | ~2,000 | MEDIUM | Enforceable tax debts |
| SAT_8_FORMATO_37 | ~300 | LOW | Form 37 filings |

### Data Field Analysis

**Individual Taxpayer Records contain:**
- RFC (Registro Federal de Contribuyentes) - 13-character tax ID
- Full legal name (first name, paternal surname, maternal surname)
- Tax status classification
- Amounts owed (in some datasets)

**Charity/Organization Records contain:**
- RFC
- Organization name
- Legal representative full name
- Phone number
- Email address
- Complete physical address (street, number, colony, postal code, state)
- Authorization dates

---

## SAMPLE INTELLIGENCE

### Individual Taxpayers (SAT_5_Firmes)
```
RFC              | FULL NAME
-----------------|----------------------------------
AAGL5405077Y7    | JOSE LUIS ANDRADE GARCIA
AAQC721208UCA    | CESAR AUGUSTO ALCARAZ QUIHUIS
AURA650108EL7    | AURELIA AGUIRRE RUIZ
BACJ4004042D0    | JORGE BARRERA CARRILLO
BAPB740405TX1    | BENJAMIN BARRETO PEREZ
```

### Charitable Organizations (SAT_1_Donatarias)
```
Organization:    [REDACTED CHARITY NAME]
RFC:             [REDACTED]
Legal Rep:       [REDACTED INDIVIDUAL NAME]
Phone:           [REDACTED]
Email:           [REDACTED]@gmail.com
Address:         [REDACTED], Col. Centro, C.P. 06000, CDMX
```

---

## INTELLIGENCE VALUE

### Potential Uses
1. **Identity Verification** - RFC + Name combinations enable identity confirmation
2. **Financial Targeting** - Debt status indicates financial vulnerability
3. **Social Engineering** - Contact information enables targeted phishing
4. **Pattern Analysis** - Geographic and temporal tax compliance patterns
5. **Corporate Intelligence** - 126,306 company records with tax status

### Counterintelligence Concerns
- Foreign actors could harvest data for targeting Mexican nationals
- Criminal organizations could identify financially vulnerable individuals
- Corporate espionage potential via charity/organization contact data

---

## SOURCE ASSESSMENT

| Factor | Assessment |
|--------|------------|
| **Source** | Mexican Government Official Repository |
| **URL** | `repodatos.atdt.gob.mx/api_update/SAT/` |
| **Access Method** | Direct HTTP (No Authentication) |
| **Data Freshness** | Current (January 2026) |
| **Reliability Grade** | A-1 (Confirmed Government Source) |

---

## RELATED REPORTS

- MEX-SFP-002: Public Function Ministry - Sanctioned Officials
- MEX-INDAABIN-003: Federal Assets - Notary Registry
- MEX-CEAV-004: Crime Victims Commission - Victims Registry
- MEX-COMPRANET-005: Government Procurement Database

---

## RECOMMENDATIONS

1. **IMMEDIATE:** Flag SAT exposure for responsible disclosure to CERT-MX
2. **PRIORITY:** Monitor for data appearing on dark web marketplaces
3. **ONGOING:** Track API endpoint for remediation status

---

## DATA LOCATION

```
Local Repository: C:\Users\Squir\Desktop\Mexico\research\SAT (Tax Authority)\raw_data\
Files:
  - SAT_1_Donatarias_Aut.csv      (27 MB)
  - SAT_2_Entespublicos.csv       (1.8 MB)
  - SAT_3_Sentencias.csv          (45 KB)
  - SAT_4_Nolocalizados.csv       (4.3 MB)
  - SAT_5_Firmes.csv              (18 MB)
  - SAT_6_Exigibles.csv           (475 KB)
  - SAT_7_Cancelados.csv          (19 MB)
  - SAT_8_FORMATO_37.csv          (17 KB)
```

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**PREPARED BY:** ________________________
**REPORT END**