Vehicle Amnesty 2017 (Decree 39-2017)
Congreso Nacional
- Decree: 39-2017
- Published: August 17, 2017
- Issuing body: Congreso Nacional
- Gazette: 34,419
- Category: Notarial & Registry
Summary
This law forgives interest, fines, and surcharges for vehicle owners who have not paid their registration taxes from 2012 to 2016. It allows them to pay only the amount owed without additional penalties, in monthly installments during 2017. It benefits citizens with financial difficulties who want to regularize their tax obligations.
Considerations
Whereas, although in previous years the National Congress has approved Decrees regarding the forgiveness of interest, fines, or surcharges on the fulfillment of certain tax and municipal obligations, many compatriots have not been able to enjoy this benefit for different reasons of an economic nature.
Whereas many of these persons have manifested their willingness to comply with their tax and municipal obligations in order to be able to continue their activities in both personal and commercial life.
Whereas, in accordance with 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.
Amendments
- Modified by: Decreto Legislativo No. 90-2017 — Reformar el Artículo 1 del Decreto No. 39-2017 sobre amnistía en el pago de intereses, multas y recargos tributarios (Amendment) — articles Artículo 1
- Modified by: Decreto Legislativo No. 90-2017 — Reforma al Decreto 39-2017 sobre amnistía tributaria municipal (Amendment) — articles Artículo 1
Articles
Grant the benefit of Amnesty in the payment of interest, fines, and surcharges to taxpayers who are in arrears or who have not complied with their tax obligations to the State and the municipalities, regarding the Single Annual Rate for Vehicle Registration of motor vehicles, motorcycles and trailers and concerning the payment on sales volume and municipal taxes, from the last five (5) years until December 31, 2016. Taxpayers may enter into payment arrangements for the tax amounts owed, free of interest, fines or surcharges as of the effective date of this Decree until December 31, 2017. Likewise, amnesty is granted regarding the payment of taxes caused by improvements. In the case of payment of the Single Annual Rate for Vehicle Registration, taxpayers may make their payments in monthly installments; the last installment must be paid in the month corresponding to the License Plate Number of their vehicle.
This Decree shall enter into force as of the date of its publication in the Official Gazette "La Gaceta". Given in the municipality of Gracias, department of Lempira, in the Hall of the Ramón Rosa Institute, on the twelfth day of the month of July of two thousand seventeen. ANTONIO CÉSAR RIVERA CALLEJAS PRESIDENT ROMÁN VILLEDA AGUILAR SECRETARY JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY To the Executive Branch Therefore: Let it be executed Tegucigalpa, M.D.C., August 4, 2017 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICE OF FINANCE ROCÍO IZABEL TÁBORA
Related laws
- Decree No. 5-2018 approving the Protocol Relating to an Amendment to Article 83 bis of the Convention on International Civil Aviation (Chicago Convention) — Honduras approves an international protocol that modifies civil aviation rules under the Chicago Convention to improve air transport regulation. This agreement, signed in Montreal in 1980, binds Honduras to international aviation organizations and affects airlines, airports, and air transport users in the country. (Decree 5-2018, 2018)
- Decreto Legislativo No. 153-2021 — Amnistía Vehicular y Reforma a Decreto No. 129-2017 — This law forgives vehicle debts and state fines to help citizens and businesses affected by the pandemic. It allows people to pay vehicle taxes without penalties or interest, cancels debts before 2016, authorizes the sale of tax-exempt imported vehicles, and facilitates importing old vehicles with a flat fee, benefiting vehicle owners and delinquent taxpayers. (Decree 153-2021, 2022)
- Decreto Legislativo No. 129-2017 — Amnistía Tributaria y Aduanera y Regularización Tributaria y Aduanera — This decree grants forgiveness of fines, interest, and surcharges to businesses and individuals who pay back taxes by May 2018. It also allows regularizing pending tax situations by paying only 1.5% of gross income, without fines or penalties. It benefits those owing money to the government, making it easier to catch up on tax obligations. (Decree 129-2017, 2018)
- Decree Number 60-2023 Containing the Vehicle Amnesty — Decree 60-2023 grants a 6-month vehicle amnesty to vehicle owners in arrears with their tax obligations. It forgives the payment of fines, surcharges, and interest if they pay the principal debt, reducing costs and seeking to improve tax collection.
- Decreto Legislativo No. 26-2019 — Amnistía Tributaria, Aduanera, IHSS, Telecomunicaciones, Vehicular, ENEE, Exportaciones, Jubilados y Municipal — This decree grants amnesty (debt forgiveness) to citizens and businesses that pay overdue taxes, customs fines, IHSS debts, telecommunications services, vehicles, electricity, and municipal fees through December 2018, eliminating penalties and surcharges. It benefits people with pending obligations who regularize their situation within 90 days, making payments easier without additional penalties and increasing state revenue collection. (Decree 26-2019, 2019)