{"id":37175,"date":"2025-06-06T00:00:49","date_gmt":"2025-06-06T06:00:49","guid":{"rendered":"https:\/\/garciabodan.com\/?p=37175"},"modified":"2025-09-05T09:45:34","modified_gmt":"2025-09-05T15:45:34","slug":"honduras-issues-new-regulation-control-verification-tax-exemptions","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/honduras-issues-new-regulation-control-verification-tax-exemptions\/","title":{"rendered":"Honduras issues new regulation on control and verification of tax exemptions"},"content":{"rendered":"<p><span data-contrast=\"auto\">On May 6, 2025, the Official Gazette published the Agreement No. 143-2025, issued by the Ministry of Finance (SEFIN), which approves the &#8220;Regulation on Procedures for the Control, Verification, and Review of Tax Exemptions.&#8221;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">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.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Who does it apply to?<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">This regulation applies nationwide and targets all beneficiaries of tax exemptions granted under general or special tax or customs laws. <\/span><span data-contrast=\"auto\">It also applies to all transactions reported through automated systems, dispensations, and other mechanisms linked to fiscal benefits.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Authorities involved<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">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.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Key provisions<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">The regulation includes the following key points:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n\t<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Verification of compliance with commitments and objectives:<\/span><\/b><span data-contrast=\"auto\"> Authorities will assess whether beneficiaries have met the goals established in their approved projects, such as job creation, investment, or export performance.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n\t<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Validation of exemption use:<\/span><\/b><span data-contrast=\"auto\"> Authorities will review whether the tax exemptions were used for their intended purposes and whether the imported goods or exempted operations were applied correctly.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n\t<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Authority to cancel benefits:<\/span><\/b><span data-contrast=\"auto\"> 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.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n\t<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Sanctions and resolution outcomes:<\/span><\/b><span data-contrast=\"auto\"> DGEFFA&#8217;s resolutions may order the cancellation of exemptions, suspension of electronic mechanisms, assessment of unpaid taxes, and imposition of administrative penalties. <\/span><span data-contrast=\"auto\">In certain cases, information may be referred to the Public Prosecutor\u2019s Office.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n\t<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Procedure timelines:<\/span><\/b><span data-contrast=\"auto\"> 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.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><b><span data-contrast=\"auto\">Considerations for businesses<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">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.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">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.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>On May 6, 2025, the Official Gazette published the Agreement&#8230;<\/p>\n","protected":false},"author":10,"featured_media":42639,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[226,229],"tags":[],"class_list":["post-37175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alert","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/37175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/comments?post=37175"}],"version-history":[{"count":2,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/37175\/revisions"}],"predecessor-version":[{"id":42638,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/37175\/revisions\/42638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media\/42639"}],"wp:attachment":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media?parent=37175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/categories?post=37175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/tags?post=37175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}