Agreement-SAR-014-2023
Poder Ejecutivo
- Decree: SAR-014-2023
- Published: January 18, 2023
- Issuing body: Poder Ejecutivo
- Gazette: 36,132
- Category: Financial & Tax
Summary
The Tax Administration Service (SAR) increases income tax brackets for individuals by 9.80% starting in 2023, following inflation data from the Central Bank of Honduras. This affects all Honduran workers and employers who withhold taxes, automatically adjusting how much money is deducted monthly.
Considerations
Whereas, in accordance with the provisions of Article 351 of the Constitution of the Republic, it is established that the national tax system shall be governed by the principles of legality, proportionality, generality, equity, and economic capacity of the taxpayer.
Whereas Article 195 numeral 1 of the Tax Code creates the Tax Administration as a decentralized entity of the Presidency of the Republic, with functional, technical, administrative, and national security autonomy, with its own legal personality, responsible for the control, verification, inspection, and collection of taxes, with authority and jurisdiction at the national level and domiciled in the capital of the Republic. Likewise, through Executive Agreement Number 01-2017, the Tax Administration of the State of Honduras is designated as the REVENUE ADMINISTRATION SERVICE, or with its abbreviations "SAR".
Whereas Article 198 numeral 12 of the Tax Code grants the Tax Administration the power to approve agreements for the efficient application of tax provisions, in accordance with the Tax Code and the Law. Such power is exercised by the Executive Director with Ministerial rank, who is the highest authority and legal representative of this institution.
Whereas through Executive Agreement No. 23-2022 dated January 27, 2022, the undersigned was appointed as Executive Director of the Revenue Administration Service (SAR), with the rank of Secretary of State.
Whereas through Executive Agreement No. 435-2022 dated September 9, 2022, the citizen NIDIA SARAHÍ BERRIOS MARTÍNEZ was appointed to the position of General Secretary of the Revenue Administration Service (SAR).
Whereas the first paragraph of Article 1 of the Income Tax Law establishes an annual tax denominated Income Tax that taxes income derived from capital, from labor, or from a combination of both, as determined by said Law.
Whereas Article 22 literal b) of the Income Tax Law establishes that natural persons domiciled in Honduras for the fiscal year 2016 and successive periods shall pay the tax in accordance with the progressive tax rate scale.
Whereas the second paragraph of Article 22 of the Income Tax Law establishes that the progressive tax rate scale shall be adjusted automatically on an annual basis as of the year 2017, applying the year-over-year variations of the Consumer Price Index (CPI) for the year as published by the Central Bank of Honduras (BCH).
Whereas, according to the provisions in Press Release No. 01/2023 dated January 5, 2023 issued by the Central Bank of Honduras, it is established that the year-over-year percentage variation of the Consumer Price Index (CPI) for the year 2022 is 9.80%.
Whereas Article 116 of the General Law of Public Administration establishes that the acts of public administration bodies shall adopt the form of Decrees, Agreements, Resolutions, and Administrative Orders.
Articles
Derogar el artículo 34 del Régimen de la Carrera de Empleados y Funcionarios del Servicio de Administración de Rentas (SAR) y sus reformas contenido en el Acuerdo 003- 2017 publicado en el Diario Oficial “La Gaceta” en fecha 18 de marzo de 2017.
El presente Acuerdo entrará en vigencia a partir de su fecha. PUBLÍQUESE. MARLON DAVID OCHOA MARTÍNEZ DIRECTOR EJECUTIVO SAR MARVIN ANTONIO ARTICA AMADOR SECRETARIO GENERAL SAR ACUERDO DE DELEGACIÓN 526-2022 CONSIDERANDO: Que mediante Acuerdo Ejecutivo No. 435-2022 de fecha 09 de septiembre de 2022, se nombró a la ciudadana NIDIA SARAHÍ BERRIOS MARTÍNEZ, en el cargo de Secretaria General del Servicio de Administración de Rentas (SAR). CONSIDERANDO: Que el primer párrafo del Artículo 1 de la Ley del Impuesto Sobre la Renta establece un impuesto anual denominado Impuesto Sobre la Renta que grava los ingresos provenientes del capital, del trabajo o de la combinación de ambos, según se determina por dicha Ley. CONSIDERANDO: Que el Artículo 22 literal b) de la Ley del Impuesto Sobre la Renta establece que, las personas naturales domiciliadas en Honduras para el ejercicio fiscal 2016 y periodos sucesivos, pagarán el impuesto de conformidad a la escala de tasas progresivas. CONSIDERANDO: Que el párrafo segundo del Artículo 22 de la Ley del Impuesto Sobre la Renta establece que la escala de tasas progresivas será ajustada automáticamente de forma anual a partir del año 2017, debiéndose aplicar las variaciones interanuales de Índice de Precios al Consumidor (IPC) del año que fueron publicadas por el Banco Central de Honduras (BCH). CONSIDERANDO: Que, según lo estipulado en el Boletín de Prensa No. 01/2023 de fecha 05 de enero de 2023 emitido por el Banco Central de Honduras, se establece que la variación porcentual interanual del Índice de Precios al Consumidor (IPC) para el año 2022 es de 9.80%. CONSIDERANDO: Que el Artículo 116 de la Ley General de la Administración Pública establece que los actos de los órganos de administración pública adoptaran la forma de Decretos, Acuerdos, Resoluciones y Providencias. POR TANTO El Servicio de Administración de Rentas en el uso de las facultades que la Ley le confiere y en aplicación de los siguientes Artículos: 255, 321 y 351 de la Constitución de la República de Honduras; 9 numeral 2), 10, 15, 29, 30, 47, 56, 197, 198, 199 del Código Tributario contenido en el Decreto Legislativo No. 170-2016; 116 y 118 de la Ley General de la Administración Pública; 1 y 22 de la Ley del Impuesto Sobre la Renta. ACUERDA:
Related laws
- Acuerdo Ejecutivo No. SAR-014-2023 — Ajusta la escala de Tasas Progresivas para el pago del Impuesto Sobre la Renta para personas naturales ejercicio fiscal 2023 — This agreement increases the income brackets for calculating Personal Income Tax by 9.80% for 2023, based on inflation. It benefits all workers and self-employed professionals, allowing them to pay taxes on income adjusted according to the cost of living. (Decree SAR-014-2023, 2023)
- Agreement No. 1323-SE-2023 by which the year 2023 is declared as the Year of the Refoundation of the National Education System — This decree suspends certain constitutional rights (such as freedom of movement, home, and communication) for 45 days to allow police and military to intensify operations against organized crime and gangs. It affects all Honduran citizens by temporarily limiting their fundamental guarantees in order to improve public safety.
- Executive Decree 04-2023 by means of which a 50% subsidy is provided for the price differential of regular gasoline and diesel — This Honduran government decree reduces the price of regular gasoline and diesel by subsidizing 50% of the price difference between international and local markets. It benefits all consumers, especially workers and transporters who depend on these fuels. The subsidy became effective on September 4, 2023 and will remain in place until international prices decline. (Decree 278-2013, 2023)
- Agreement FGR-JAZ-003-2024 by which Agreement FGR-007-2022 is repealed, which contains reforms to the Statute of the Career of the Public Ministry — The General Prosecutor repeals two 2022 agreements that reformed the Public Ministry's disciplinary system because they lacked procedures guaranteeing due process to investigated officials (notifications, hearings, evidence presentation, defined timelines). This affected employees and public officials, generating rejected appeals in court. The goal is to restore a constitutional disciplinary system that protects fundamental rights. (Decree 21-2024, 2022)
- Decreto Legislativo No. 33-2023 — Declaratoria del Día Nacional del Técnico Instrumentista Quirúrgico de Honduras (Decree 33-2023, 2023)