Amendment to Article 24 of the Law of the Meritorious Fire Department of Honduras
Congreso Nacional
- Decree: 112-2022
- Published: November 16, 2022
- Issuing body: Congreso Nacional
- Gazette: 36,078
- Category: Financial & Tax
Summary
This law reduces the penalty for late fire service fund transfers from 84% to 7% annually and extends the transfer deadline to the last week of the following month. It benefits municipalities with fairer penalties and forgives accumulated penalties since 2020 if they sign a payment agreement with the Fire Department.
Considerations
Whereas in accordance with Article 299 of the Constitution of the Republic of Honduras, "The economic and social development of municipalities must form part of National Development Programs", likewise the primary objective of every municipality is to seek the improvement of the quality of life of its inhabitants, in order to achieve economic and social development in an integral manner, in which public services provided play a very important role.
Whereas the philosophy of Fire Departments in the contemporary world must be oriented toward providing protection to society when persons or their property are threatened by emergency situations, accidents, or any disasters caused by nature or by persons. In this sense, the Honorable Fire Department of our country is no exception, as they risk their lives attending emergencies of any nature, working with humility, courage, solidarity, and brotherhood, being an example to follow in society.
Whereas with the entry into force of the Law of the Heroic and Honorable Fire Department of Honduras, contained in Decree No. 56-2019 dated July 10, 2019, published in the Official Gazette "La Gaceta" of February 20, 2020, specifically concerning Article 24 thereof, a problem has arisen regarding the collection and transfer of the fee for Fire Department Public Services, because payments from the population are delayed and the administrative procedures in the banks and the municipalities themselves are subject to periods exceeding the ten (10) business days referred to in the aforementioned Article, which has caused many municipalities nationwide to be unable to comply with the established timeframes and consequently incurs a fine that exceeds municipal economic reality and an annual interest rate of eighty-four percent (84%), which is burdensome for municipal finances, with serious consequences both for the municipalities as it makes it impossible for them to pay interest and for the Fire Department which does not receive such resources, making it necessary to modify this fine by adjusting the interest for late transfer to current economic and legal reality.
Whereas the State has the obligation to guarantee access to a politically, economically, and socially just society, which facilitates the conditions for the full realization of the human person through the updating of national regulations, adapting the legal and institutional framework necessary to the current needs and reality of the country.
Whereas in accordance with Article 205, Attribution 1), of the Constitution of the Republic, it is the power of the National Congress to: Create, decree, interpret, reform, and repeal laws.
Articles
To reform Article 24 of Decree 56-2019, dated July 10, 2019, containing the LAW OF THE HEROIC AND HONORABLE FIRE DEPARTMENT OF HONDURAS, published in the Official Gazette "La Gaceta" on Thursday, February 20, 2020, under Edition No. 35,180, and to add thereto a new paragraph, all of which shall be read as follows: "ARTICLE 24. - OF TRANSFERS. Funds collected by the Municipalities must be transferred no later than the last week of the month following their receipt. All balances that at the end of each fiscal year result credited in the aforementioned special account shall be constituted as Reserve Funds intended for the same purpose. The product... Non-compliance with these provisions by any municipality shall be sanctioned with the imposition of a fine of seven percent (7%) annually on the funds collected and not transferred, all in favor of the Heroic and Honorable Fire Department. The collection..."
To exempt, as of February 20, 2020, all municipalities at the national level from the payment of fines for non-compliance with the transfer of funds collected for the Public Fire Service Benefit in favor of the Heroic and Honorable Fire Department of Honduras. The respective municipality remains obligated to transfer 90% of the total amounts collected for the Fire Service public fee in favor of the Honorable Fire Department to the accounts designated by said Institution, for which purpose the municipalities must enter into a compliance agreement with the present Law.
CARLOS ARMANDO ZELAYA ROSALES SECRETARY LUZ ANGÉLICA SMITH MEJÍA SECRETARY To the Executive Branch: Therefore: Let it be executed. TEGUCIGALPA, M.D.C., October 21, 2022. IRIS XIOMARA CASTRO SARMIENTO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICES OF GOVERNANCE, JUSTICE AND DECENTRALIZATION TOMÁS EDUARDO VAQUERO MORRIS The agreement mentioned in the first paragraph of this Article must contain at least the following clauses: 1) Number of monthly installments and date of the first payment of amounts owed as of the month of January of the year 2022; and, 2) Number of monthly installments and date of the first payment of accumulated amounts owed through the month of December of the year 2021.
This Decree shall enter into force as of the day of its publication in the Official Gazette "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, in the Chamber of Sessions of the National Congress, on the thirteenth day of the month of October of two thousand twenty-two. LUIS ROLANDO REDONDO GUIFARRO PRESIDENT
Related laws
- Various Amnesties (expiration 05-24-2020) — This decree offers tax, customs, and public services amnesty until November 2019, allowing citizens and businesses to pay debts without accumulated fines or interest. It benefits taxpayers, vehicle owners, telecommunications users, electricity consumers, and people with environmental obligations, encouraging voluntary payment of overdue taxes. (Decree 168-2019, 2019)
- Organic Law of the State Secretariat in the Office of Security and the National Police of Honduras — This law organizes Honduras' State Secretariat of Security and the National Police, establishing their structure, functions, and responsibilities. It defines the National Police as a professional civilian institution responsible for maintaining public order, preventing crime, and protecting people and their property, under the President's command through the Security Secretary, while respecting human rights. (Decree 18-2017, 2019)
- Executive Decree PCM-037-2020 by which Articles 2 and 24 of Executive Decree Number PCM-030-2020 are reformed, relating to measures to ensure food sovereignty and security — This decree reforms measures to guarantee food security during the COVID-19 pandemic. It authorizes government institutions to promote mass food production through technology, and instructs the Central Bank to direct resources toward agricultural financing, using a Guarantee Fund to support new credits to the agricultural sector. (Decree 33-2020, 2020)
- Resolución No. 790-2014 — Conceder Personalidad Jurídica a la JUNTA ADMINISTRADORA DE AGUA Y SANEAMIENTO DE LA ALDEA LA GARITA — This resolution grants legal status to the Water and Sanitation Administration Board of La Garita (Goascorán, Valle), allowing it to operate as a legal nonprofit association. The board can now build, operate, and maintain the drinking water system, collect fees, manage funds, and provide sanitation services to the community under state supervision. (Decree 790-2014, 2015)
- Resolución No. 13-2017 — Otorgamiento de Personalidad Jurídica a la Junta Administradora de Agua Potable y Saneamiento de la Aldea La Barranquilla — This resolution grants legal personality to the Water and Sanitation Management Board of La Barranquilla village in Choluteca, allowing it to operate as a non-profit organization. The board can now administer, maintain, and improve the community's water and sanitation system, collect user fees, and manage financial resources with transparency. (Decree 13-2017, 2017)