Article 985 Federal Labor Law

When the Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), without any objection having been raised by the employees, modifies the overall taxable income declared by the taxpayer, and the latter has challenged said resolution, he may request the Court, within the 3 days following that on which he filed the corresponding challenge, to suspend the additional distribution of profits to the employees, for which purpose he shall attach:

I.The guarantee that he grants in favor of the employees, which shall be for:

a)The additional amount to be distributed to the employees.

b)The legal interest computed for one year.

II.Copy of the resolution issued by the Ministry of Finance and Public Credit; and

III.The name and domicile of the representatives of the unionized employees, the non-unionized employees and the employees in positions of trust.