Article 121 Federal Labor Law

The right of the employees to formulate objections to the declaration that the employer presents to the Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) shall be adjusted to the following norms:

I.The employer, within a term of ten days counted from the date of the presentation of its annual declaration, shall deliver to the employees a copy of the same. The annexes that in accordance with the fiscal provisions it must present to the Ministry of Finance and Public Credit shall remain at the disposal of the employees during the term of thirty days in the offices of the company and in the Ministry itself.

The employees may not make known to third persons the data contained in the declaration and in its annexes;

II.Within the following thirty days, the labor union holding the collective employment contract or the majority of the employees of the company may formulate before the Ministry of Finance and Public Credit the observations that it deems convenient, which shall have the obligation to respond in writing, once the audit procedures conclude in accordance with the terms that the Federal Fiscal Code (Código Fiscal de la Federación) establishes, with respect to each one of them;

III.The definitive resolution dictated by the same Ministry may not be appealed by the employees; and

IV.Within the following thirty days after the resolution dictated by the Ministry of Finance and Public Credit, the employer shall comply with it independently of whether it challenges it. If as a result of the challenge the sense of the resolution varies in its favor, the payments made may be deducted from the profits corresponding to the employees in the following fiscal year.

The foregoing, except that the employer has obtained from the Court the suspension of the additional profit sharing.