Agreement 27-2017 SEFIN - Regulation on Tax Exemptions and Exemptions
Congreso Nacional
- Decree: 027-2017
- Published: May 10, 2017
- Issuing body: Congreso Nacional
- Category: Financial & Tax
Summary
This regulation establishes the procedure for individuals and businesses to request tax exemptions from the Finance Secretary's Office. It defines requirements such as prior registration, detailed documentation of goods, payment of L.200.00, and tax compliance status. It includes 60-day timelines for processing requests and allows appeals if exemptions are denied.
Considerations
That Article 247 of the Constitution of the Republic establishes that the Secretaries of State are collaborators of the President of the Republic in the guidance, coordination, direction and supervision of the organs and entities of the national public administration, in the area of their competence.
That the Constitution of the Republic in Article 351 establishes that the tax system shall be governed by the principles of legality, proportionality, generality and equity, in accordance with the economic capacity of the taxpayer.
That Decree No. 113-2011 containing the Law on Efficiency in Public Revenue and Expenditure published in the Official Gazette La Gaceta dated July 8, 2011 and its amendments, in Article 28 thereof establishes that the Secretariat of State in the Office of Finance, in accordance with the Law, shall authorize exemptions, tax exemptions and other tax concessions granted by special laws, present and future, prior to the optional opinion of the Secretariats of State and other competent entities, provided that such opinions or statements shall not have binding character. Likewise, in the Second Paragraph it establishes that the resolution issued by the Secretariat of State in the Office of Finance, provided that the beneficiary proves to be solvent with the State, shall be the sufficient document to accredit the authorized exemption, tax exemption or concession, whereby no State institution shall demand the processing of another declarative or accrediting document.
That Article 24 of Decree No. 278-2013 published in the Official Gazette La Gaceta dated December 30, 2013, containing the Law on the Organization of Public Finances, Control of Exemptions and Anti-Evasion Measures, and its amendments and interpretations, establishes: "The beneficiaries of any exemption, franchise exemption, internal or customs tax exemption, must register before the General Directorate of Control of Customs Franchises dependent on the State Secretariat of the Office of Finance. In order to make effective the benefits that have been granted to them, they must present a detailed and scheduled request of the goods and services to be imported or acquired locally, which must bear relation to the nature of the activity in which they will utilize the exempted goods and services, prior to the opinion of the institutions specialized in the matter, said opinion shall not be binding. For the implementation of the Beneficiaries Registry, the Executive Directorate of Revenue (DEI) shall provide to the General Directorate of Control of Customs Franchises the Registry that exists in its files".
Article 25 of Decree No. 278-2013 cited above establishes: "With respect to the control and rationalization of exemptions to determine the procedure in the granting of quantities and type of goods to make effective the benefit, the State Secretariat of the Finance Office through the General Directorate of Customs Franchise Control, shall issue a Regulation that permits modifications in the detailed and scheduled request of goods to be imported or acquired locally, taking into consideration market behavior, for the preparation of the Regulation a period of thirty (30) business days is established, as from the effective date of said Decree.
That Article 20 of Decree No. 170-2016 containing the Tax Code, in numeral 1 establishes: "Tax and customs exemptions and exonerations are strictly personal. Consequently, they cannot be transferred to persons other than the beneficiaries, unless special laws provide otherwise".
That Article 21 of Decree No. 170-2016 containing the Tax Code, in numeral 1 establishes that the processing of exemptions, refunds and credit notes derived therefrom, must be conducted in the Secretariat of State in the Office of Finance (SEFIN).
That in accordance with Numeral 15) of Article 29 of the Law of Public Administration and its Reforms, the Secretariat of State in the Office of Finance is competent for all matters concerning the formulation, coordination, execution and evaluation of policies related to Public Finance, for which reason it must ensure the correct application of the legal norms related to the functioning of the Tax System of Honduras. LIC. MARTHA ALICIA GARCÍA JORGE ALBERTO RICO SALINAS Coordinator and Supervisor Barrio Abajo Telephone/Fax: Management 2230-4956 Administration: 2230-3026 Plant: 2230-6767 GOVERNMENTAL CIVIC CENTER
That Article 60, Numeral 8 of the Regulations on Organization, Functioning, and Competence of the Executive Branch contained in Executive Decree PCM-008-97 and its amendments, establishes that the General Directorate of Control of Customs Franchises is responsible for hearing and registering matters related to all tax exemptions and exonerations that must be granted in accordance with Agreements, International Treaties, and applicable Laws, without prejudice to the attributions that by Law correspond to each State Secretariat.
That Article 36, numeral 8 of the General Law of Public Administration, establishes that it is within the Attributions of the Secretariats of State to issue Agreements and Resolutions concerning matters within their competence and those delegated to them by the President of the Republic, and to ensure their execution.
Articles
OBJECT. This Internal Regulation has as its purpose to establish a procedure for the application of the provisions contained in Articles 21 Numerals 1) 11) 12) and 14), 115, 116 of the Tax Code contained in Decree No. 170-2016 and Articles 24 and 25 of the Law on the Organization of Public Finances, Control of Tax Exemptions and Anti-Evasion Measures and its amendments and interpretations.
SCOPE OF APPLICATION. The provisions contained in this Internal Regulation shall apply to all acts, facts and situations regulated in Articles 21 Numerals 1) 11) 12) and 14), 115, 116 of the Tax Code contained in Decree No. 170-2016 and Articles 24 and 25 of the Law on the Ordering of Public Finances, Control of Tax Exemptions and Anti-Evasion Measures and their amendments and interpretations.
DEFINITIONS. For purposes of the application of this Regulation, the following concepts are defined: 1. CUSTOMS WAREHOUSES OR DEPOSITORIES: Public use establishments for the custody and preservation of goods of all kinds, whether national or foreign. 2. EXONERATED GOODS AND SERVICES: Goods and services described in the Special Exemption Laws and that are subject to total or partial relief from the payment of taxes upon completion of the respective proceedings at the State Secretariat of the Office of Finance (SEFIN). 3. TAX REFUND CERTIFICATION: That which is issued by the State Secretariat of the Office of Finance through the General Directorate of Customs Franchise Control (DGCFA), by means of which it recognizes and authorizes the refund of taxes paid unduly in favor of the tax obligor, by virtue of the right it holds in accordance with a special exemption and exoneration law. 4. EXONERATION: The total or partial relief from the payment of the tax or customs obligation approved by the National Congress, whose processing on an individual basis corresponds to the Beneficiary before the Executive Power, through the State Secretariat of the Office of Finance (SEFIN). 5. REGISTRATION IN THE REGISTRY OF EXONERATED PERSONS: Formal tax obligation in accordance with that established in Article 58 Number 2) of the Tax Code and Article 15 of the Law of Fiscal Responsibility, which must be fulfilled by beneficiaries of exemptions and exonerations. 6. EXEMPTION LAWS: All those provisions approved by the National Congress that create taxes and exempt totally or partially from the payment thereof. 7. SPECIAL EXONERATION LAWS: All those provisions approved by the National Congress other than the Tax Creating Laws, that exempt totally or partially from the payment of the tax obligation. 8. TAX CREDIT NOTES: Certification of the Resolution issued by the State Secretariat of the Office of Finance through the General Directorate of Customs Franchise Control (DGCFA), by means of which it recognizes tax credits in favor of the tax obligor, derived from the payment of taxes unduly paid by virtue of the right it holds in accordance with a special exoneration law. 9. NON-PROFIT CIVIL SOCIETY ORGANIZATIONS: Those entities constituted in accordance with that provided in the Special Law for the Promotion of Non-Governmental Development Organizations. 10. PAMEH: Administrative Platform of Exoneration Modules of Honduras. 11. REGISTRY OF EXONERATED PERSONS: The Registry administered by the State Secretariat of the Office of Finance through the General Directorate of Customs Franchise Control (DGCFA), in which beneficiaries of exemptions and exonerations are registered, as corresponds to the applicable current legal framework. 12. SPECIAL CUSTOMS REGIMES: The regimes contained in the Central American Uniform Customs Code and its Regulation, the Customs Law and other special laws that comprise the suspension of the payment of taxes for a determined period. 13. FREE TRADE ZONES: A specific geographic area that is designated for the industrialization of goods for export purposes, such as: Free Zones, Temporary Import Regime and Industrial Processing Zones. TITLE II ISSUANCE OF EXONERATION RESOLUTIONS
OBLIGATED SUBJECTS. Natural persons and legal entities that are direct beneficiaries of the exemptions typified in Special Exemption Laws, including those described in Articles 2 and 5 of Decree No. 278-2013 and its amendments and interpretations, are obligated subjects to carry out the procedure for issuance of an Exemption Resolution established in this Internal Regulation.
NON-OBLIGATED SUBJECTS. The procedure for the issuance of exemption resolutions established in this Internal Regulation is not applicable to: 1. Natural and legal persons beneficiaries of exemptions typified in the Special Exemption Laws. 2. Natural and legal persons beneficiaries of the exemption comprised in Article 2 of Decree No. 119-2016 published in the Official Gazette La Gaceta dated November 21, 2016 but subject to the provisions contained in the instructional directives issued by the State Secretariat of the Office of Finance (SEFIN). 3. Natural or legal persons importers of exempted goods that operate under special customs regimes. 4. Natural or legal persons importers of exempted goods that operate in free trade zones; and, 5. Natural or legal persons importers of exempted goods that operate in fiscal warehouses or deposits. The natural or legal persons comprised in numerals 3) through 5) must continue operating under the corresponding systems, procedures, and special regimes.
REQUIREMENTS FOR THE INITIATION OF THE PROCEDURE. In compliance with the provisions established in Article 21 of the Tax Code and Article 49 Numeral 8 of Decree No. 17-2010, the Taxpayer or his duly authorized representative must submit the request for tax payment exemption to the General Directorate of Customs Franchise Control (DGCFA) of the State Secretariat in the Office of Finance (SEFIN), and must follow the following procedure:
- 1)
Complete the form of the Honduras Exoneration Modules Administration Platform (PAMEH) approved by the State Secretariat in the Office of Finance, without the necessity or requirement of providing requirements, documents or digital supporting evidence, it being sufficient to indicate that they are registered in the Registry of Exempted Persons; without prejudice to the other numerals described in this Article;
- 2)
In the event that natural or legal persons are not registered in the Registry of Exempted Persons, they must complete the registration and provide the respective documents and digital supporting evidence;
- 3)
In the event that the request is presented by the interested party or direct beneficiary of the exemption, such person must grant legal power of attorney to a legal professional duly registered and current in obligations with the respective Professional Association, who shall represent him in the exemption proceedings. 4. Present the physical and digital supporting evidence of the detailed description of the goods and their tariff classification; 5. Present the certificate of tax compliance for tax obligations other than the tax payment exemption requested, prior to the issuance of the Exemption Resolution; 6. Present the payment receipt for Two Hundred Lempiras exactly (L.200.00) as payment for the issuance of the Exemption Resolution and the payment receipt for Two Hundred Lempiras exactly (L.200.00) as payment for the issuance of the Certificate of the Exemption Resolution.
INACCURATE OR INCOMPLETE INFORMATION. When the information and digital supporting documentation are incomplete or inaccurate, the General Directorate for the Control of Customs Franchises (DGCFA) of the State Secretariat in the Office of Finance (SEFIN), in accordance with the provisions established in Article 87 of the Tax Code, must require natural and juridical persons or their legal representatives to complete or correct the information initially provided within a maximum period of ten (10) business days. Once the aforementioned period has elapsed, the General Directorate for the Control of Customs Franchises (DGCFA) must demand the presentation of documentation in physical and electronic form within a maximum period of five (5) business days, without prejudice to the corresponding sanctions established in the Tax Code for untimely presentation. In the event of non-presentation of the documentation once the FIVE (5) days described above have elapsed, the General Directorate for the Control of Customs Franchises (DGCFA) must ex officio declare the application for issuance of the Exemption Resolution null and void. In accordance with the provisions established in Article 28 of the Law on Efficiency in Public Income and Expenditure and its amendments, Article 87 of the Tax Code, and Article 72 of the Administrative Procedure Law and its amendments, the General Directorate for the Control of Customs Franchises (DGCFA) must substantiate the issuance of Exemption Resolutions with: 1. Opinion issued by the State Secretariats or Other Competent Entities. In the event that the taxpayer obligor or their legally accredited representatives present a pre-certification of the goods or services, the request by the General Directorate for the Control of Customs Franchises (DGCFA) to the State Secretariat in the Office of Economic Development shall be limited to requesting verification of the information contained in the pre-certification presented by the Taxpayer Obligor. 2. Opinion issued by the General Directorate for the Control of Customs Franchises (DGCFA) containing the reasoning for the application of the special exemption laws.
PERIODICITY OF RESOLUTION REQUESTS. The request for Exemption Resolution must be filed annually, providing all documents and digital supporting materials that have been modified in relation to those initially presented and submitted in the Registry of Exempted Parties administered by the General Directorate of Customs Franchise Control (DGCFA) of the State Secretariat in the Office of Finance (SEFIN).
OPINIONS ON EXEMPTION RESOLUTIONS. Once natural or legal persons or their duly authorized representatives have provided complete and accurate information within the legal time periods, in compliance with the provisions of Article 28 of the Law on Efficiency in Public Revenue and Expenditure and its amendments, Article 87 of the Tax Code, and Article 72 of the Administrative Procedure Law and its amendments, the General Directorate of Control of Customs Franchises (DGCFA) must process the issuance of Exemption Resolutions with: 1. Opinion issued by the Secretariats of State or Other Competent Entities. In the event that the taxpayer or their duly authorized representatives present a pre-certification of the goods or services, the request from the General Directorate of Control of Customs Franchises (DGCFA) to the Secretariat of State in the Office of Economic Development shall be limited to requesting verification of the information contained in the pre-certification presented by the Taxpayer. 2. Opinion issued by the General Directorate of Control of Customs Franchises (DGCFA) that contains the factual and technical reasoning for the application of the special exemption laws.
CONTENT OF RESOLUTIONS. Every resolution of exemption must comply with the requirements established in Articles 100 and 101 of the Tax Code.
ISSUANCE OF THE EXEMPTION RESOLUTION. The General Directorate of Customs Franchise Control (DGCFA) must issue the Exemption Resolution within a maximum period of sixty (60) business days counted from the date of submission of the application by natural or legal persons. In accordance with the provisions of Article 86, Numeral 4 of the Tax Code, the sixty-day (60) period for the issuance of the exemption resolution does not take into account the time that elapsed for natural or legal persons or their representatives to complete or correct incomplete or inaccurate information, which resulted from the requests made by the General Directorate of Customs Franchise Control (DGCFA). Likewise, when the procedure for issuance of the Exemption Resolution is complex, the aforementioned Directorate may extend the period for an additional maximum period of thirty (30) days.
NOTIFICATION OF THE RESOLUTION. The notifications of the exemption resolutions must be carried out in compliance with the legal provisions contained in Articles 88, 89, 90, 91, 92, and 93 of the Tax Code.
DELIVERY OF THE CERTIFICATION OF THE RESOLUTION. The delivery of the certification of the Exemption Resolution shall be carried out once the payment of Two Hundred Lempiras exact (L. 200.00) is verified as payment for the issuance of the administrative acts established in Article 49 Numeral 8 of Decree No. 17-2010.
COMMUNICATION OF EXEMPTION RESOLUTIONS TO THE TAX ADMINISTRATION AND CUSTOMS ADMINISTRATION. The General Directorate of Control of Customs Franchises (DGCFA) shall communicate by electronic means to the Tax Authority and to the Customs Authority and to the Tax Authority, the exemption resolutions issued, on the day they become final.
USES OF THE EXEMPTION RESOLUTION CERTIFICATE. The certificate of the exemption resolution must be presented by natural or juridical persons or their legally authorized representatives, in order to accredit the benefit of the exemption before the Tax Authority or the Customs Authority, as applicable.
MODIFICATION OF THE DETAILED AND SCHEDULED LIST OF EXEMPT GOODS AUTHORIZED TO IMPORT OR PURCHASE LOCALLY BY MEANS OF RESOLUTION. Natural persons and legal entities that are direct beneficiaries of the exemptions classified in Special Laws of Exemption, including those described in Articles 2 and 5 of Decree No. 278-2013 and its amendments and interpretations, after having obtained the certification of the Exemption Resolution, may request the modification of the detailed and scheduled list of exempt goods to import or purchase locally, and must comply with the exemption resolution issuance procedure. TITLE III TAX CREDIT NOTES OR REFUND OF TAXES DERIVED FROM EXEMPTIONS AND EXONERATIONS
REQUEST FOR TAX CREDIT NOTE REFUND OF TAXES. Natural or legal persons who are direct beneficiaries of the exemptions classified in Special Exemption Laws, including those described in Articles 2 and 5 of Decree No. 278-2013 and its amendments and interpretations, may request tax credit notes or refunds of taxes, when they have paid the taxes prior to obtaining exemption resolutions.
REQUIREMENTS FOR INITIATING THE PROCEDURE FOR ISSUANCE OF FISCAL CREDIT NOTE OR TAX REFUND. In compliance with the provisions established in Article 21 of the Tax Code and Article 49 Numeral 8 of Decree No. 17-2010, the tax obligor or its duly authorized representative must conduct the procedure for issuance of fiscal credit note or refund of taxes derived from exemptions, at the General Directorate for Control of Customs Franchises (DGCFA) of the Secretariat of State in the Ministry of Finance (SEFIN), being required to comply with the following procedure:
- 1)
To present the application for fiscal credit or refund of taxes derived from exemptions and/or tax waivers, without necessity or requirement to provide requirements, documents or digital supports, being sufficient to indicate that they are registered in the Registry of Exempted Persons; without prejudice to the other numerals described in this Article;
- 2)
In the event that natural or juridical persons are not registered in the Registry of Exempted Persons, they must complete the registration and provide the respective documents and digital supports. Natural persons are excepted from said Registry in the local purchase or importation of exempt goods and services;
- 3)
In the event that the application is presented by the interested person or direct beneficiary of the fiscal credit note or the refund of taxes derived from exemptions and/or tax waivers, said person must grant legal power of attorney to a law professional duly registered and in good standing with the respective Professional Association, who shall represent such person in the procedure for said Note. 4. To present the physical and digital support containing the detailed description of the goods and their tariff classification, whether imported or purchased locally, as well as the tax documents that accredit payment of the taxes. 5. Indication of the Administration (Tax Administration or Customs Administration) in which the Fiscal Credit Note shall be applied. 6. To present the certificate of tax solvency for tax obligations other than the waiver of payment of taxes requested. 7. The payment receipt for Two Hundred Lempiras exact (L. 200.00) in concept of payment for issuance of the Fiscal Credit Note or Tax Refund; and, the payment receipt for Two Hundred Lempiras exact (L. 200.00) in concept of payment for issuance of the Certification of the Fiscal Credit Note or Tax Refund.
INACCURATE OR INCOMPLETE INFORMATION. When the information and digital supporting documents are incomplete or inaccurate, the General Directorate of Customs Franchises (DGCFA) of the Secretariat of State in the Office of Finance (SEFIN) shall proceed in accordance with the provisions of Article 7 of this Internal Regulation.
PRIOR OPINIONS TO THE ISSUANCE OF CREDIT NOTES OR REFUND OF TAXES DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. Once natural or legal persons or their duly authorized legal representatives have provided complete and accurate information within the legal time periods, in compliance with the provisions of Article 87 of the Tax Code and Article 72 of the Administrative Procedure Law and its reforms, the General Directorate of Control of Customs Franchises (DGCFA), must substantiate the issuance of credit notes or refunds of taxes derived from exemptions and/or exonerations, with an Opinion issued by the General Directorate of Control of Customs Franchises (DGCFA) that contains the reasoning for the application of the special laws of exemption and/or exoneration.
CONTENT OF TAX CREDIT NOTES OR REFUNDS OF TAXES DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. Every Tax Credit Note or refund of taxes derived from exonerations must comply with the requirements established in Articles 100 and 101 of the Tax Code.
ISSUANCE OF TAX CREDIT NOTE OR REFUND OF TAXES DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. The General Directorate of Customs Franchise Control (DGCFA) must issue the tax credit note or refund of taxes derived from exemptions and/or exonerations within a maximum period of sixty (60) business days counted from the date of submission of the request by natural or legal persons or their legal representatives. In accordance with the provisions established in Article 86 Numeral 4 of the Tax Code, the period of sixty (60) days for the issuance of the resolution does not take into consideration the time that elapsed for natural or legal persons or their legal representatives to complete or correct incomplete or inaccurate information that resulted from the requirements made by the General Directorate of Customs Franchise Control (DGCFA). Likewise, when the process of issuance of the tax credit note or refund of taxes derived from exonerations is complex, the aforementioned Directorate may extend the period for an additional maximum period of thirty (30) days.
NOTIFICATION OF THE FISCAL CREDIT NOTE OR TAX REFUND DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. The notifications of the fiscal credit notes or tax refunds derived from exemptions and/or exonerations must comply with the legal provisions contained in Articles 88, 89, 90, 91, 92 and 93 of the Tax Code.
DELIVERY OF THE CERTIFICATION OF THE FISCAL CREDIT NOTE OR TAX REFUND DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. The delivery of the certification of the fiscal credit note or tax refund derived from exemptions and/or exonerations shall be made once the payment of Two Hundred Lempiras exact (L. 200.00) is verified in concept of issuance of the administrative act established in Article 49 Numeral 8 of Decree No. 17-2010.
COMMUNICATION OF FISCAL CREDIT NOTE DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. The General Directorate of Control of Customs Franchises (DGCFA), must communicate by electronic means to the Customs Authority and to the Tax Authority, the fiscal credit notes issued in matters of exemptions and/or exonerations, as appropriate, on the day in which they become final.
COMMUNICATION OF THE TAX REFUND NOTE DERIVED FROM EXEMPTIONS AND/OR EXONERATIONS. The General Directorate of Customs Franchise Control (DGCFA) must communicate by electronic means to the Administrative Management of the Secretariat of State in the Ministry of Finance (SEFIN), the Tax Refund Notes derived from exemptions and/or exonerations, on the day they become final. In compliance with Article 115 Numeral 3) Literal b) and Numeral 4 of the Tax Code, the Administrative Management of the Secretariat of State in the Ministry of Finance (SEFIN), must make payment of the tax refund note derived from exemptions and/or exonerations within a maximum period of forty (40) calendar days. Once the aforementioned period has elapsed, payment of the aforementioned refund note shall accrue interest, and shall apply the monetary policy rate published by the Central Bank of Honduras (BCH), taking as reference the first day on which the obligation accrues such interest. TITLE IV REMEDY OF RECONSIDERATION OF RESOLUTIONS IN MATTERS OF EXEMPTIONS AND/OR EXONERATIONS
FILING OF THE MOTION FOR RECONSIDERATION. In accordance with the provisions of Articles 172 and 175, Numeral 1) of the Tax Code, the taxpayer or their duly authorized representatives may file a Motion for Reconsideration against resolutions concerning exemptions and/or exonerations with the General Directorate of Customs Franchise Control (DGCFA) of the State Department of Finance (SEFIN), at the time of notification or within fifteen (15) business days following such notification. When the petition is presented by the interested party, such person must grant a power of attorney to a legally trained professional duly registered and in good standing with the respective Professional College, who shall represent them in the processing of the Motion for Reconsideration. In all cases, payment must be submitted in the form of a receipt for Two Hundred Lempiras exactly (L. 200.00) as payment for the issuance of the Resolution of the Motion for Reconsideration concerning exemptions and/or exonerations; and a payment receipt for Two Hundred Lempiras exactly (L. 200.00) as payment for the issuance of the Certification of the aforementioned Resolution.
PROBATIONARY PERIOD. In accordance with the provisions set forth in Article 171 of the Tax Code, the ordinary and general probationary period for the presentation, admission and production of evidence shall be for a term of not less than one (1) month, counted from the day following notification of the order opening said period.
PERIOD FOR SUBMISSIONS. In accordance with the provisions of Article 98 of the Tax Code, upon completion of the evidentiary period, a period of ten (10) business days shall be opened ex officio for the taxpayer to submit arguments regarding all actions taken and the value and scope of the evidence produced.
MEANS OF PROOF. All means of proof are admissible in accordance with the provisions established in Articles 94 and 95 of the Tax Code.
OPINIONS ON REPOSITION REMEDIES. The General Directorate for Control of Customs Franchises (DGCFA) must substantiate the issuance of Resolutions on Reposition Remedies with: 1. Legal opinion issued by the Legal Services Unit of the State Secretariat in the Office of Finance (SEFIN), within a maximum period of ten (10) business days counted from the day following the business day of the date of receipt of the opinion request from the General Directorate for Control of Customs Franchises (DGCFA). 2. Technical opinion, issued by the General Directorate for Control of Customs Franchises (DGCFA) that contains the factual and technical reasoning for the application of special laws of exemption and/or exoneration as applicable. In any case, it must request technical opinion from the General Directorate of Tax Policy (DGPT), which must issue the technical opinion within a maximum period of ten (10) business days counted from the date of receipt of the request.
CONTENT OF THE RESOLUTION OF THE MOTION FOR RECONSIDERATION. Every resolution of a Motion for Reconsideration must comply with the requirements established in Articles 100 and 101 of the Tax Code.
ISSUANCE OF THE RESOLUTION OF THE MOTION FOR RECONSIDERATION. In accordance with the provisions of Article 175 of the Tax Code, the General Directorate of Control of Customs Franchises (DGCFA) must issue the Resolution of the Motion for Reconsideration within a maximum period of twenty (20) business days counted from the business day following the closure of the evidentiary period or, if no evidentiary period has been established, from the order admitting the motion.
NOTIFICATION OF THE RESOLUTION OF THE MOTION FOR RECONSIDERATION. The notifications of the Resolutions of the Motions for Reconsideration in matters of exemptions and/or exonerations must be made in compliance with the legal provisions contained in Articles 88, 89, 90, 91, 92, and 93 of the Tax Code. TITLE V EXTRAORDINARY REMEDY OF REVIEW IN MATTERS OF EXEMPTIONS AND EXONERATIONS
FILING OF THE EXTRAORDINARY REMEDY OF REVIEW. Taxpayers or their duly authorized representatives may file the Extraordinary Remedy of Review with the General Directorate of Control of Customs Franchises of the Secretariat of State in the Office of Finance (SEFIN), against final resolutions in matters of exemptions and/or exonerations, in accordance with the provisions of Articles 179 and 180 of the Tax Code. When the petition is presented by the interested party, such person must grant power of attorney to a legally qualified professional duly registered and in good standing with the respective Professional Association, who shall represent them in the processing of the Extraordinary Remedy of Review. In all cases, the payment receipt for Two Hundred Lempiras exact (L. 200.00) must be presented as payment for the issuance of the Resolution of the Extraordinary Remedy of Review in matters of exemptions and/or exonerations, and the payment receipt for Two Hundred Lempiras exact (L. 200.00) as payment for the issuance of the Certification of the aforementioned Resolution.
PROBATIONARY PERIOD. In accordance with the provisions established in Article 171 of the Tax Code, the ordinary and general probationary period for the presentation, admission and production of evidence is a term not less than one (1) month, counted from the day following the notification of the order that opens it.
PERIOD FOR ALLEGATIONS. In accordance with the provisions of Article 98 of the Tax Code, upon expiration of the evidentiary period, an official period of ten (10) business days must be opened for the taxpayer to present allegations regarding all matters acted upon and regarding the value and scope of the evidence produced.
MEANS OF PROOF. All means of proof shall be admissible in accordance with the provisions established in Articles 94 and 95 of the Tax Code.
OPINIONS ON THE EXTRAORDINARY REVIEW REMEDY IN MATTERS OF EXEMPTIONS AND/OR EXONERATIONS. The issuance of Resolutions from the Extraordinary Review Remedy shall be substantiated with: 1. Legal opinion issued by the Legal Services Unit of the State Department of Finance (SEFIN), within a maximum period of ten (10) business days counted from the date of receipt of the opinion request. 2. Technical opinion issued by the General Directorate of Customs Franchise Control (DGCFA) that contains the factual and technical reasoning regarding the application of special exoneration laws. In all cases, technical opinion must be requested from the General Directorate of Tax Policy (DGPT), which shall issue the technical opinion within a maximum period of ten (10) business days counted from the date of receipt of the request.
CONTENT OF THE RESOLUTION OF THE EXTRAORDINARY REVIEW REMEDY IN MATTERS OF EXEMPTIONS AND/OR EXONERATIONS. Every resolution of an Extraordinary Review Remedy must comply with the requirements established in Articles 100 and 101 of the Tax Code.
ISSUANCE OF THE RESOLUTION OF THE EXTRAORDINARY APPEAL FOR REVIEW IN MATTERS OF EXEMPTIONS AND/OR EXONERATIONS. In accordance with the provisions established in Article 182 of the Tax Code, the Secretariat of State in the Office of Finance must issue the Resolution of the Extraordinary Appeal for Review in matters of exemptions and/or exonerations, within a maximum period of thirty (30) business days following the date of filing of the Appeal.
NOTIFICATION OF THE RESOLUTION OF THE EXTRAORDINARY REVIEW REMEDY IN MATTERS OF EXEMPTIONS AND/OR EXONERATIONS. The notifications of the resolutions of extraordinary review remedies in matters of exemptions and/or exonerations shall be made in compliance with the legal provisions contained in Articles 88, 89, 90, 91, 92, and 93 of the Tax Code. TITLE VI TRANSITORY AND FINAL PROVISIONS
PROCEDURE FOR APPEALS OF RESOLUTIONS IN MATTERS OF EXEMPTIONS FILED BEFORE JANUARY 1, 2017. The resolutions of motions for reconsideration and extraordinary review appeals in matters of exemptions and/or exonerations that are pending before the Secretariat of State in the Office of Finance (SEFIN) prior to January 1, 2017, shall be processed to their conclusion in accordance with the legal framework in force applicable at the time of filing of such appeals.
SUBMISSION OF REQUESTS FOR MATTERS RELATED TO EXEMPTIONS AND EXONERATIONS. During the development process of the electronic form for each of the procedures related to exemptions and exonerations, the submission of requests shall be made in the manner and conditions established by the General Directorate for Control of Customs Franchises (DGCFA) of this Secretariat of State, in accordance with the applicable current legal framework.
REPEALS. All provisions contained in Ministerial Agreements issued by the State Secretariat in the Office of Finance (SEFIN) that are contrary to the provisions contained in this Internal Regulation are hereby repealed.
EFFECTIVE DATE. This Internal Regulation shall enter into force on the date of its publication in the Official Gazette "La Gaceta". LET IT BE COMMUNICATED AND PUBLISHED, WILFREDO CERRATO RODRIGUEZ Secretary of State in the Ministry of Finance CÉSAR VIRGILIO ALCERRO GÜNERA General Secretary
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