Honduras issues new regulation on control and verification of tax exemptions
On May 6, 2025, the Official Gazette published the Agreement No. 143-2025, issued by the Ministry of Finance (SEFIN), which approves the “Regulation on Procedures for the Control, Verification, and Review of Tax Exemptions.”
This new regulation sets forth the administrative procedures that will allow the relevant authorities to verify whether beneficiaries of tax exemptions, including tax and customs exemptions, are complying with the commitments and objectives that originally justified the granting of such benefits.
Who does it apply to?
This regulation applies nationwide and targets all beneficiaries of tax exemptions granted under general or special tax or customs laws. It also applies to all transactions reported through automated systems, dispensations, and other mechanisms linked to fiscal benefits.
Authorities involved
The verification process will be carried out by the Directorate General of Tax Exemptions and Customs Franchises (DGEFFA), a department within SEFIN, with technical support from the Revenue Administration Service (SAR) and the Honduran Customs Administration (AAH). Each institution will have specific responsibilities, including audits, preparation of reports, issuance of technical opinions, and imposition of sanctions when applicable.
Key provisions
The regulation includes the following key points:
- Verification of compliance with commitments and objectives: Authorities will assess whether beneficiaries have met the goals established in their approved projects, such as job creation, investment, or export performance.
- Validation of exemption use: Authorities will review whether the tax exemptions were used for their intended purposes and whether the imported goods or exempted operations were applied correctly.
- Authority to cancel benefits: SEFIN may cancel fiscal benefits if a total breach of obligations is determined. In cases of partial noncompliance, relevant institutions will be notified for appropriate actions.
- Sanctions and resolution outcomes: DGEFFA’s resolutions may order the cancellation of exemptions, suspension of electronic mechanisms, assessment of unpaid taxes, and imposition of administrative penalties. In certain cases, information may be referred to the Public Prosecutor’s Office.
- Procedure timelines: The regulation sets clear deadlines for each stage of the process, which may last up to 8 to 10 months, depending on whether it is carried out individually or jointly by the involved institutions.
Considerations for businesses
Companies operating under special tax regimes or receiving tax exemptions must ensure full compliance with all formal and substantive requirements set forth in applicable regulations.
It is recommended that taxpayers review their internal processes related to the documentation, registration, and use of tax benefits to prepare for potential audits or verifications by the authorities.
Melissa Ayala
melissa.ayala@garciabodan.com
Senior Associate
García & Bodán
Honduras