Decree 43-2020 Acquisition of Medical Supplies COVID-19
Congreso Nacional
- Decree: 43-2020
- Published: February 10, 2020
- Issuing body: Congreso Nacional
- Category: Financial & Tax
Summary
This decree exempts the purchase and import of medical equipment, supplies, and raw materials for manufacturing medical products during the COVID-19 emergency until December 2020. It benefits individuals and companies buying these products locally, but they must reflect the exemption in final prices. It also authorizes banks to use electronic documents as evidence in civil lawsuits.
Considerations
Whereas the Constitution of the Republic of Honduras in its Article 145 establishes that "The State shall guarantee the protection of the health of the Honduran people".
Whereas the Health Code in its Article 1 establishes that health is considered as a state of comprehensive well-being, biological, psychological, social and ecological, is an inalienable human right and it corresponds to the State, as well as to all natural or legal persons, the promotion of its protection, recovery and rehabilitation. WHEREAS: In the framework of the pandemic declared by COVID-19, the acquisition of supplies and medical equipment is required for the treatment of the current emergency, its future consequences and the strengthening of the health system in general.
Whereas by means of Executive Decree Number PCM-005-2020 dated February 10, 2020 and published in the Official Gazette "La Gaceta" on February 10, 2020, a STATE OF HEALTH EMERGENCY was declared throughout the national territory, with the purpose of continuing and strengthening actions for prevention and control and guaranteeing care for people suffering from dengue; likewise, strengthening surveillance, prevention, and control actions and guaranteeing care for people in the face of the probable occurrence of coronavirus infection (COVID-19).
Whereas by means of Decree No. 33-2020, containing the Law of Assistance to the Productive Sector and Workers in the Face of the Effects of the Pandemic Caused by COVID-19, dated April 2, 2020, published in the Official Gazette "La Gaceta" on April 3, 2020, Article 27 of the Law on Electronic Signatures contained in Decree No. 149-2013 was reformed; however, the need has arisen to correct certain inconsistencies in relation to the evidentiary effectiveness of certain banking or commercial documents when they are contained in electronic images, especially in relation to the provisions contained in subsection i) of said Article.
Whereas in accordance with what is established in Article 205 Attribution 1) of the Constitution of the Republic, it is the authority of the National Congress: To create, decree, interpret, reform and repeal laws.
Articles
To reform Article 39 of Decree No. 33-2020, containing the LAW FOR ASSISTANCE TO THE PRODUCTIVE SECTOR AND WORKERS IN THE FACE OF THE EFFECTS OF THE PANDEMIC CAUSED BY COVID-19, dated April 2, 2020, published in the Official Journal "La Gaceta" on April 3, 2020, Edition No. 35,217, which shall be read as follows: "ARTICLE 39. Natural and legal persons, including those incorporated under the Free Trade Zones Regime, are not subject to the payment of Sales Tax, Tariff Rights, and other Import taxes, in the local purchase and importation of supplies, medical equipment, as well as raw materials, machinery, supplies, equipment, spare parts, accessories, and packaging material necessary for the manufacture of medical supplies, antiseptics and disinfectants that serve to protect and attend to the health emergency and combat the effects of the risk of infection by coronavirus. The Secretary of State in the Office of Finance (SEFIN) in coordination with the Customs Administration shall issue within a period of ten (10) business days counted from the entry into force of this Decree, the instructive that leads to the implementation of the non-subjection understood in the preceding paragraph, as well as an instructive that contains the specific status of the supplies or products that apply to the exemption established in the preceding paragraph, and its corresponding tariff code. In the case of companies subject to the Free Trade Zones Regime, the policy for the local purchase and importation of the products referred to in this Article shall be settled in the sub-administration of free trade zones. It is prohibited for natural or legal persons who benefit from the tax exemptions contained in this Article to purchase products from outside the country if the same exists in Honduras. Products manufactured with raw materials acquired with the exemptions established in this Article shall be intended exclusively for national consumption; the benefits established shall not apply when the product is for export. The exemptions established in this Decree shall be reflected in the sale price to the final consumer in the national market, who shall be exempt from the payment of taxes in the purchase of supplies and medical equipment obtained with the exemptions established, as well as in the product elaborated with the exempt raw materials. The provisions contained in this Article shall remain in force until December 31, 2020."
To reform subsection i) of Article 27 of the LAW ON ELECTRONIC SIGNATURES, contained in Decree No. 149-2013, dated July 30, 2013, amended by Decree No. 33-2020, dated April 2, 2020, published in the Official Journal "La Gaceta" on April 3, 2020, Edition No. 35,217, which shall be read as follows: "ARTICLE 27. RECOGNITION OF FOREIGN IDENTITIES, ELECTRONIC SIGNATURES AND CERTIFICATES. Every electronic signature created.... Without Prejudice...... Both.... b) .... c)... d).... e)... f)... g)... h)... i) To authorize the institutions supervised by the National Commission of Banks and Insurance (CNBS) so that they may comply with the transactions that are authorized to execute with their clients and the rights and obligations derived from them, contained in the Law of the Financial System by electronic means, being able to among others subscribe contracts with their clients in electronic form, likewise substituting copies or original documents with electronic images, in the understanding that the records maintained by the banks regarding the transactions carried out by their clients by electronic means and following the regulations that the National Commission of Banks and Insurance (CNBS) may issue regarding this matter, shall be evidence in the corresponding civil proceedings regarding the economic actions linked to them, in accordance with what is provided in the Civil Procedural Code."
This Decree shall enter into force as of the day of its publication in the Official Journal "La Gaceta". Given in the City of Tegucigalpa, municipality of the Central District, held in Virtual manner, on the thirtieth day of the month of April of two thousand twenty. MAURICIO OLIVA HERRERA PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY To the Executive Branch Therefore, Execute It. Tegucigalpa M.D.C., May 4, 2020 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICE OF THE PRESIDENCY EBAL JAIR DÍAZ LUPIAN
Related laws
- Decreto Legislativo No. 43-2020 — Reforma al Decreto 33-2020 sobre exenciones fiscales para insumos médicos y reforma a Ley de Firmas Electrónicas (Decree 43-2020, 2020)
- Executive Decree PCM-040-2020 by which the measures of restriction on fundamental rights are extended — This decree extends for 7 more days the restriction of fundamental rights in Honduras due to the COVID-19 pandemic, limiting freedoms such as circulation, assembly, and demonstration. It affects all citizens and aims to contain virus spread while Congress decides whether to ratify or reject it. (Decree 40-2020, 2020)
- Legislative Decree No. 70-2020 reforming Articles 116 and 117 of the Law of the National Registry of Persons — This law exempts the National Registry of Persons (RNP) from paying taxes, fees, and duties on its operations and purchases, facilitating the new National Identification Document (DNI) project. It benefits all Honduran citizens by modernizing the national identification system without affecting state finances. (Decree 278-2013, 2020)
- Acuerdo No. PCSJ-42-2022 — Habilitación de días administrativos inhábiles y feriados nacionales para licitación pública y demás procesos en trámite — This agreement allows Judicial Branch employees to work during normally non-working days (December 16, 2022 to January 3, 2023 and December 25 and January 1) to complete on time a bidding process to hire life and hospital insurance for judicial employees. It also applies to other contracting processes in progress that need it. (Decree PCSJ-42-2022, 2022)
- Reglamento — Reglamento del Fondo de Garantía para la Reactivación de las MIPYMES afectadas por la Pandemia provocada por el COVID-19