Agreement 842-2018

Classify the following information as a new reserve: based on the merits of the request, consider the following information to be of a reserved nature and subject to classification as such:

• 1)

  The Resolutions issued by this State Secretariat that contain information from Income Tax declarations and other taxes of the Tax and Customs System that are related to the determination of taxpayers' assets;

• 2)

  The content of Determinative Sworn Statements, Informative Sworn Statements, Reports requested from third parties by the Tax Administration, Customs Administration, or by this State Secretariat within the scope of its competencies, 3. The data indicated in Article 55 numeral 3 of the Tax Code, reports and tax and customs records, as well as the information contained in the declarations, reports and studies of obligated taxpayers submitted to the State Secretariat in the Office of Finance (SEFIN), Tax and Customs Superintendence, Tax Administration and Customs Administration, in the terms provided by Law; 4. The administrative acts issued by the Tax Administration and Customs Administration concerning Income Tax or Administrative Fee declarations, as well as the data provided by obligated taxpayers or by third parties, as well as the information obtained in the exercise of inspection powers in accordance with Article 70 numeral 1 of the Tax Code; 5. The information of obligated taxpayers that appear in the Platform for Administering the Exemptions Module of Honduras (PAMEH); 6. During the process of evaluating offers and/or proposals, the confidentiality of the entire evaluation and award process is maintained, including access to the offers by any person not belonging to the evaluation committee; 7. Configurations and technical details of security components and equipment, servers, network communications and other technological architecture for exclusive use in information systems and technology services offered by the Finance Secretariat.

The provisions contained in Agreement number 0616 dated June 11, 2008 are hereby repealed.

Transcribe this Agreement to the Public Information Access Institute.

Finance Secretariat AGREEMENT No. 843-2018 Tegucigalpa, M.D.C., December 18, 2018 THE STATE SECRETARY IN THE OFFICE OF FINANCE, CONSIDERING: That the Public Information Access Institute is the entity responsible for guaranteeing and protecting the right of citizens to access public information, guaranteeing an effective exercise of transparency and accountability, thereby contributing to the strengthening of the Rule of Law. CONSIDERING: That in accordance with the legal attributions established in the Law of Transparency and Access to Public Information, the Public Information Access Institute shall know and resolve on those requests for information reserves made by Obligated Institutions prior to the issuance of the respective internal Agreement, within the framework of said Law. CONSIDERING: That in accordance with Article 17 of the Law of Transparency and Access to Public Information, "The Classification of Public Information as Reserved proceeds when the damage that may be produced is greater than the public interest in knowing it or when the disclosure of the information puts at risk or damages:

• 1)

  "The security of the State;

• 2)

  The life, security and health of any person, humanitarian aid, legally protected interests in favor of children and other persons or by the guarantee of Habeas Data;

• 3)

  The development of reserved investigations regarding activities of prevention, investigation or prosecution of crimes or the administration of justice;

• 4)

  The interest protected by the Constitution and the Laws;

• 5)

  The conduct of negotiations and international relations;

• 6)

  The economic, financial or monetary stability of the country or governance. CONSIDERING: That the Law of Transparency and Access to Public Information establishes that information classified as reserved shall have this character while the cause that gave rise to the reserve subsists; outside this circumstance, the declassification of the reserve shall only take place once a term of ten (10) years counted from the date of declaration of reserve has been fulfilled. CONSIDERING: The Public Information Access Institute issued a favorable opinion to reclassify as reserved information that requested by the Finance Secretariat, in accordance with the Certification of the Minutes Point No. 6.2 of the Ordinary Plenary Session No. SO-044-2018 dated November 20, 2018. THEREFORE: The State Secretariat in the Office of Finance, in use of the powers established by Articles 246, 247, 255

This Agreement is effective immediately and shall be published in the Official Journal "La Gaceta." BE IT KNOWN AND PUBLISHED, ROCÍO IZABEL TÁBORA MORALES State Secretary in the Office of Finance MARTHA SUYAPA GUILLÉN CARRASCO General Secretary, by Law, Delegation Agreement No. 841-2018 ________