Amnesty for Single Annual Fee Payment for Vehicle Registration
Congreso Nacional
- Decree: 80-2015
- Published: October 28, 2015
- Issuing body: Congreso Nacional
- Gazette: 33,868
- Category: Financial & Tax
Summary
This decree allows vehicle owners who have not paid registration fees through 2014 to have 120 days to regularize their status without paying fines or surcharges. It also forgives debts for abandoned, stolen, destroyed, or out-of-circulation vehicles, provided the owner proves their condition to the authorities.
Considerations
That Article 15 of Decree No. 18-90 of March 3, 1990, as reformed by Decree No. 194-2002 containing the Law of Financial Balance and Social Protection, establishes the creation of the Single Annual Rate for registration of motor vehicles, motorcycles and trailers, its deadlines and its fines.
That there currently exist a large quantity of motor vehicles, motorcycles and trailers whose owners have not complied with the payment of the registration of their vehicles for the year 2014.
That currently thousands of Honduran citizens suffer from serious economic problems; a crisis that has not allowed them to pay the registration of their vehicles.
That the mechanism for collecting registration rates and validity for vehicles registered in the Executive Revenue Office (DEI) accumulates unpayable debts due to the effect of elevated rates and serious fines that are applied when vehicles in a state of total deterioration or abandonment are not reported, a situation that should be subject to special treatment to avoid harm to family economies.
That it corresponds to the National Congress, according to Article 205 Attribution 1), the constitutional authority to create, interpret, reform and repeal laws.
Articles
Grant a period of one hundred twenty (120) calendar days counted from the day following the entry into force of this Decree, for natural or legal persons who have not made payment of the Annual Single Fee for Registration of Motor Vehicles, motorcycles and trailers corresponding to those occurring until the year 2014, to proceed to comply with their tax obligation free from the payment of surcharges, fines and interest.
Release from obligations for the concept of taxes, fees, fines and surcharges applicable to motor vehicles registered in the Vehicle Registry, which are abandoned for reasons of use, permanent damage, total state of deterioration and disabled from circulating permanently and equally in the case of vehicles that have been subject to theft, destruction, sale as scrap, legal seizure and in general those vehicles that cannot be located. In the same manner, this benefit of a period of one hundred twenty (120) days shall apply to those vehicles that have temporarily ceased to circulate for reasons of retention of legal deposit and those that are seized with authorization from the Executive Revenue Department (DEI) or from another institution to which the administration of vehicle plates has been delegated; in these cases the benefit applies only during the period in which they have ceased to circulate.
To be a beneficiary of what is established in the preceding Article, the owner must proceed as follows:
- 1)
In the case of abandoned vehicles, accredit before the Executive Revenue Department (DEI), by means of a report issued by a mechanical workshop duly accredited before the Institution, establishing the condition of total deterioration and permanent inability to circulate.
- 2)
In the case of vehicles that have been subject to theft, totally destroyed in accidents or sold as scrap, accredit before the Executive Revenue Department (DEI) the documentation that proves the corresponding condition required by the competent authority, natural person or corresponding establishment; and,
- 3)
In the case of vehicles not located, present documentation that proves such conditions. Once the required requirements have been met, the Executive Revenue Department (DEI) or any other institution in charge of administering the vehicle registry and plates must proceed to the removal of plates, and the clearance of the Vehicle Registry, except in cases of theft reports. All those vehicles that are beneficiaries of the remittances, which are already out of circulation for any of the reasons established in this Article, must be cleared from the respective registry.
Vehicles out of circulation permanently referred to in the first paragraph of Article 2 that have not been registered in the last five (5) years must be removed from the vehicle registry with the exception of vehicles that have been subject to theft or seizure.
This Decree shall enter into force from the day of its publication in the Official Gazette La Gaceta. Given in the city of Tegucigalpa, municipality of the Central District, in the Session Hall of the National Congress, on the twentieth day of the month of August of two thousand fifteen. MAURICIO OLIVA HERRERA PRESIDENT MARIO ALONSO PÉREZ LÓPEZ SECRETARY JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY To the Executive Power. Therefore: Execute it. Tegucigalpa, M.D.C., October 13, 2015. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC The Secretary of State in the Office of Finance. WILFREDO RAFAEL CERRATO RODRÍGUEZ Books Pamphlets Trifolds Continuous Forms Posters Invoices Business Cards Deed Covers Calendars Book Bindings Magazines.
Related laws
- Amnesty Six Months Reservations Constitutional Court 2014 — This decree grants a 6-month amnesty so that individuals and entities can pay amounts ordered by the Superior Court of Accounts (TSC) without accruing interest. It benefits those owing money to the State by waiving accumulated interest, making it easier to settle their obligations during this period. (Decree 309-2013, 2014)
- Reglamento — Reglamento Especial para la Aplicación de Amnistía (No Pago de Recargos y Multas), Depuración y Saneamiento Contable del IHSS, según Decreto Legislativo No.44-2025
- Decreto Legislativo No. 86-2015 — Amnistía en el pago de intereses y recargos por deudas de consumo de energía eléctrica de patronatos y juntas de agua — This law eliminates interest, surcharges, and fines on electricity debts for water committees and councils that provide this service for potable water pumping. It benefits poor community organizations that pay their debts within 18 months, allowing them to access subsidized rates by making payment agreements with the electric utility company. (Decree 86-2015, 2016)
- Decreto Legislativo No. 309-2013 — Conceder amnistía para el pago de intereses calculados por el Tribunal Superior de Cuentas (Decree 309-2013, 2014)
- Decreto Legislativo No. 39-2017 — Conceder amnistía en el pago de intereses, multas y recargos sobre obligaciones tributarias y municipales (Decree 39-2017, 2017)