The National Congress approved a bill sent by the Executive Power aimed at granting tax, customs, municipal, telecommunications and the Honduran Social Security Institute (IHSS) amnesty, and was added to users of the National Enterprise of Electric Energy (ENEE), in the payment of fines, interests and surcharges, benefit that extended until May 31st of this year.
Due to the lengthening of the term, users submitted declarations of all types of taxes; as well as rates, improvements, means and other municipal taxes that have been omitted by the contributors. This, on tax obligations relating to fiscal, annual or monthly non-prescribed periods in the years between 2013 and 2017.
In the same way, the National Congress granted the benefit of vehicular tax amnesty, from the validity of this legislative decree, until May 31st, 2018.
It is important to note that this was a fairly broad amnesty in terms of taxes and fees. It also contemplated again the related to the tax regularization and by virtue of which the companies could proceed to make a single payment of 1.5% on the gross income obtained according to the Affidavit of Income Tax, taking to make the calculation the highest amount reported in any of the periods from 2013 to 2017 that would be subject of regularization.
The companies that made the payment and embraced to the regularization, obtained settlement or definitive stamp of the years subject to the regularization, in other words, they would no longer be the subject of control or any audit by the fiscal entity.
Managing Partner
García & Bodán
Honduras