Tax and Customs Amnesty, Municipal and ENEE (July 2019)
Congreso Nacional
- Decree: 26-2019
- Published: April 25, 2019
- Issuing body: Congreso Nacional
- Gazette: 34,928
- Category: Financial & Tax
Summary
Decree 26-2019 forgives fines, interest, and penalties on tax, customs, municipal, and service debts (ENEE, telecommunications, vehicles) due by December 2018. It benefits taxpayers, exporting companies, retirees, and service customers who pay their main obligations without additional penalties during 90 days.
Considerations
Whereas the Forest, Protected Areas and Wildlife Law, approved by Legislative Decree 98-2007, in its Article 111 grants the National Institute for Forest Conservation and Development, Protected Areas and Wildlife ICF, the powers of Management and Administration of Protected Areas and Wildlife of the country.
Whereas the National Institute for Forest Conservation, Protected Areas and Wildlife, is responsible for administering protected areas and wildlife, in accordance with the regulations stipulated in the Forest, Protected Areas and Wildlife Law, its regulations, as well as in the special laws contained in the decrees declaring protected areas, conventions and international treaties approved and ratified by Honduras, which form part of our internal and current legal framework.
Whereas the Forest Law Protected Areas and Wildlife (Decree 98-2007) establishes in its Article 113 that it is the obligation of the National Institute for Forest Conservation and Development, Protected Areas and Wildlife (ICF) the preparation and updating of management plans and operational plans for public protected areas and wildlife, as well as the surveillance of their adequate compliance, whether directly or through third parties.
Whereas the management plan of a protected area constitutes a technical, legal and operational instrument that establishes the objectives, strategies and regulations for the use of natural resources in its different zones, including the necessary programming and investments, alliances and others, all of this framed on the legal basis of the protected area, consultation processes with beneficiaries and in response to the prioritized threats within each particular protected area.
Whereas the El Armado Wildlife Refuge was created by Legislative Decree No. 87-87, Law of Cloud Forests, is located in the department of Olancho, bordering to the Southeast with the department of Francisco Morazán and to the Northeast with the department of Yoro, shares territory with three municipalities: to the Northeast with El Rosario, to the South with Guayape and to the North with Yocón; it has an area of 3,572.19 hectares.
Whereas the General objective of the Management Plan of the El Armado Wildlife Refuge Area, is to promote the management of the El Armado Wildlife Refuge through participatory and inclusive processes that promote the conservation and sustainable use of natural resources, generating alternatives that improve the living conditions of communities, ensure the provision of environmental goods and services for current and future generations, as well as healthy habitats for the conservation of flora and fauna species.
Whereas the Fundamental pillars of the Management Plan, specifically regarding the regulations on the use of natural resources and management strategies of the Area, are framed in what is established in the Decree creating the Protected Area, in the Forest Law, Protected Areas and Wildlife and its regulation.
Whereas the Preparation of the Management Plan was a process led by the Management Committee of the Protected Area ICF, FUNDACIÓN PROLANCHO AND MUNICIPALITIES, so that within the framework of this structure the participatory mechanisms for its construction are supported, being an extensively participatory process ensuring the inclusion of key actors and addressing demands for socialization in this regard.
Whereas the Use regulations and regulations established in the Management Plan, are framed in what is established in the Forest Law in relation to Protected Areas, Forest Resources, protection strips for water sources and wildlife, in the same way the Plan seeks to order productive activities and reduce threats to the resources of the area to ensure compliance with the objectives for which it was created.
Whereas the current forest legal framework determines that the rational and sustainable management of forest resources, protected areas and wildlife is declared a matter of national priority and general interest that will be carried out in a manner compatible with the conservation of ecosystems, biodiversity, genetic resources and the reduction of environmental and anthropological vulnerability.
Whereas it is the responsibility of the ICF to approve management plans for the conservation, protection, rational and sustainable use of forest areas, protected areas and wildlife, as well as in its general regulation.
Whereas according to Technical Opinion DAP-122-2018, issued by the Department of Protected Areas, the document was prepared in accordance with the procedures established in the Guide for the Preparation of Management Plans Protected Areas of SINAPH updated in 2014 and approved by the Department of Protected Areas.
Whereas the Forest, Protected Areas and Wildlife Law, approved by Legislative Decree 98-2007, in its Article 111 grants the National Institute for Forest Conservation and Development, Protected Areas and Wildlife ICF, the powers of Management and Administration of protected areas and wildlife of the country.
Whereas the National Institute for Forest Conservation, Protected Areas and Wildlife, is responsible for administering protected areas and wildlife, in accordance with the regulations stipulated in the Forest, Protected Areas and Wildlife Law, its regulations, as well as in the special laws contained in the decrees declaring protected areas, conventions and international treaties approved and ratified by Honduras, which form part of our internal and current legal framework.
Whereas the Forest Law Protected Areas and Wildlife (Decree 98-2007) establishes in its Article 113 that it is the obligation of the National Institute for Forest Conservation and Development, Protected Areas and Wildlife (ICF) the preparation and updating of management plans and operational plans for public protected areas and wildlife, as well as the surveillance of their adequate compliance, whether directly or through third parties.
Whereas the management plan of a protected area constitutes a technical, legal and operational instrument that establishes the objectives, strategies and regulations for the use of natural resources in its different zones, including the necessary programming and investments, alliances and others, all of this framed on the legal basis of the protected area, consultation processes with beneficiaries and in response to the prioritized threats within each particular protected area.
Whereas the Biological Reserve Volcán de Pacayitas (RBVP), was created by Legislative Decree No. 87-87, Law of Cloud Forests, considering its importance in water production and habitat for a variety of endemic wildlife species; today such area constitutes a source of social welfare considering its importance in water production and in the generation of other forest goods.
Whereas the General objective of the Management Plan of the Biological Reserve Volcán de Pacayitas (RBVP), is to generate a management and planning instrument for the management of the protected area of the Biological Reserve Volcán de Pacayitas (RBVP), that considers the variables of territorial ordering, climate change, ecosystem goods and services, population livelihoods and that guarantees the conservation of ecological and cultural diversity.
Whereas the current forest legal framework determines that the rational and sustainable management of forest resources, protected areas and wildlife is declared a matter of national priority and general interest that will be carried out in a manner compatible with the conservation of ecosystems, biodiversity, genetic resources and the reduction of environmental and anthropological vulnerability.
Whereas it is the responsibility of the ICF to approve management plans for the conservation, protection, rational and sustainable use of forest areas, protected areas and wildlife, as well as in its general regulation, and that the Biological Reserve Volcán de Pacayitas (RBVP), is of outstanding national relevance, harboring a diversity of ecosystems and biodiversity.
Whereas according to Technical Opinion DAP-121-2018, issued by the Department of Protected Areas, the document was prepared in accordance with the Guide for the Preparation of Management Plans of Protected Areas of SINAPH and recommends approving the Management Plan for the Biological Reserve Volcán de Pacayitas (RBVP), period 2019-2030.
Whereas the Department of Protected Areas through Memorandum DAP-605-2018 dated November 28 of the current year, sent Request for Approval of Management Plan; attaching Technical Opinion DAP-156-2018 dated September 28 of the current year, which recommends approving the Management Plan for Capiro and Calentura National Park, corresponding to the period 2019-2030, which was prepared through participatory processes and led by the technical team of the ICF and in accordance with the Guide for the Preparation of Management Plans of Protected Areas of SINAPH.
Whereas the Forest, Protected Areas and Wildlife Law approved by Legislative Decree 98-2007, in its Article 111 grants the National Institute for Forest Conservation and Development, Protected Areas and Wildlife ICF, the powers of Management and Administration of Protected Areas and Wildlife of the Country.
Whereas the National Institute for Forest Conservation, Protected Areas and Wildlife, is responsible for administering protected areas and wildlife, in accordance with the regulations stipulated in the Forest, Protected Areas and Wildlife Law, its regulations, as well as in the special laws contained in the decrees declaring protected areas, conventions and international treaties approved and ratified by Honduras, which form part of its internal and current legal framework.
Whereas the Forest, Protected Areas and Wildlife Law (Decree 98-2007) establishes in its Article 113 that it is the obligation of the National Institute for Forest Conservation and Development, Protected Areas and Wildlife (ICF) the preparation and updating of management plans and operational plans for public protected areas and wildlife, as well as the surveillance of their adequate compliance, whether directly or through third parties.
Whereas the management plan of a protected area constitutes a technical, legal and operational instrument that establishes the objectives, strategies and regulations for the use of natural resources in its different zones, including the necessary programming and investments, alliances and others, all of this framed on the legal basis of the protected area, consultation processes with beneficiaries and in response to the prioritized threats within each particular protected area.
Whereas Capiro and Calentura National Park, was created by Legislative Decree No. 22-2016 and is a member of the National System of Protected Areas and Wildlife of Honduras (SINAPH), has an area of 8,081.51 hectares, located between the Municipalities of Trujillo and Santa Fe, department of Colón.
Whereas the general objective of the management plan of the protected area, is to manage through participatory and inclusive processes the territory of the protected area and within the framework of sustainability in order to ensure the conservation of ecosystems and their functions, the development of populations, as well as the production and equitable distribution of ecosystem goods and services.
Whereas the Fundamental pillars of the Management Plan, specifically regarding the regulations on the use of natural resources and management strategies of the area, are framed in what is established in the Decree creating the Protected Area, in the Forest Law, Protected Areas and Wildlife and its regulation.
Whereas the current forest legal framework determines that the rational and sustainable management of forest resources, protected areas and wildlife is declared a matter of national priority and general interest that will be carried out in a manner compatible with the conservation of ecosystems, biodiversity, genetic resources and the reduction of environmental and anthropological vulnerability.
Whereas it is the responsibility of the ICF to approve management plans for the conservation, protection, rational and sustainable use of forest areas, protected areas and wildlife, as well as in its general regulation.
Whereas the Forest, Protected Areas and Wildlife Law approved by Legislative Decree 98-2007, in its Article 111 grants the National Institute for Forest Conservation and Development, Protected Areas and Wildlife ICF, the powers of Management and Administration of Protected Areas and Wildlife of the Country.
Whereas the National Institute for Forest Conservation, Protected Areas and Wildlife, is responsible for administering protected areas and wildlife, in accordance with the regulations stipulated in the Forest, Protected Areas and Wildlife Law, its regulations, as well as in the special laws contained in the decrees declaring protected areas, conventions and international treaties approved and ratified by Honduras, which form part of our internal and current legal framework.
Whereas the Forest, Protected Areas and Wildlife Law (Decree 98-2007) establishes in its Article 113 that it is the obligation of the National Institute for Forest Conservation and Development, Protected Areas and Wildlife (ICF) the preparation and updating of management plans and operational plans for public protected areas and wildlife, as well as the surveillance of their adequate compliance, whether directly or through third parties.
Whereas the management plan of a protected area constitutes a technical, legal and operational instrument that establishes the objectives, strategies and regulations for the use of natural resources in its different zones, including the necessary programming and investments, alliances and others, all of this framed on the legal basis of the protected area, consultation processes with beneficiaries and in response to the prioritized threats within each particular protected area.
Whereas the Protected Area Water Producing Area Danlí (APAD), was created by Legislative Decree No. 22-92 for its importance as the main source of water supply for 46 communities located in the municipalities of Danlí and San Matías, in the department of El Paraíso and its ecological importance, its wealth of flora and fauna, natural beauty and resources that promote sustainable development and management of the protected area territory.
Whereas the General objective of the Management Plan of the Water Producing Zone Danlí Apaguiz, is to Generate a management and planning instrument for the management of the Protected Area Water Producing Area Danlí (APAD), that considers the variables of territorial ordering, climate change, ecosystem goods and services, population livelihoods and that guarantees the conservation of ecological and cultural diversity.
Whereas the current forest legal framework determines that the rational and sustainable management of forest resources, protected areas and wildlife is declared a matter of national priority and general interest that will be carried out in a manner compatible with the conservation of ecosystems, biodiversity, genetic resources and the reduction of environmental and anthropological vulnerability.
Whereas it is the responsibility of the ICF to approve management plans for the conservation, protection, rational and sustainable use of forest areas, protected areas and wildlife, as well as in its general regulation and that the Protected Area Water Producing Area Danlí (APAD), is of outstanding national relevance, harboring a diversity of ecosystems and biodiversity.
Whereas according to Technical Opinion DAP-157-2018, issued by the Department of Protected Areas, the document was prepared in accordance with the Guide for the Preparation of Management Plans of Protected Areas of SINAPH and recommends approving the Management Plan of the Water Producing Zone Danlí Apaguiz Period 2019-2030.
Whereas the Constitution of the Republic 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.
Whereas by Decree No. 170-2016 of December 15, 2016 and published in the Official Gazette 'La Gaceta' of December 28, 2016, the Tax Code was approved, which entered into force as of January 1, 2017.
Whereas in order to collaborate with the population to reduce the cost of complying with their tax obligations, without implying evasion of payment thereof and at the same time achieve more effective tax collection, it is necessary to implement mechanisms that encourage the population to pay their main obligations, freeing them from the payment of monetary sanctions for non-compliance or late compliance with their obligations.
Whereas an amnesty constitutes a pardon in favor of whoever applies for it or requests it and discriminatory treatment cannot be given if a taxpayer obligor meets the objective and subjective elements to enjoy such benefit within the corresponding legal framework.
Whereas in accordance with Article 205 Attribution 1) of the Constitution of the Republic, it is the authority of the National Congress: to create, enact, interpret, reform and repeal laws.
Articles
TAX AND CUSTOMS AMNESTY. The benefit of tax and customs amnesty is granted, which has as its object the forgiveness of total or partial payment of accessory pecuniary obligations to the tax debt, in accordance with the conditions contained in this Article. The amnesty benefit shall cover the following cases:
- 1)
To present, without pecuniary sanction, formal and material obligations, notifications or declarations that were pending until December 31, 2018. In those cases in which declarations presented under this provision generate liquid amounts of taxes to be paid in favor of the State, the amount of the tax debt shall be determined without the application of pecuniary sanctions during the validity of the benefit;
- 2)
To pay, without pecuniary sanction, the amounts of taxes that were pending payment deriving from self-assessments presented by taxpayers, until December 31, 2018, whether or not they have been filed late;
- 3)
The amnesty benefit shall be granted ex officio and automatically to taxpayers who have filed their determinative declarations late until December 31, 2018, regarding that pending tax debt relating to pecuniary sanctions as an accessory sanction, generated by the late filing, provided that as of the date of entry into force of this Decree they do not owe the tax caused in the declaration that originated it;
- 4)
The amnesty benefit shall be granted ex officio and automatically to taxpayers who have filed their formal obligations late until December 31, 2018, regarding pecuniary sanctions when the fine is the principal matter;
- 5)
To make corrections of form and substance to declarations filed until December 31, 2018, without the application of pecuniary sanctions for additional taxes generated by the correction;
- 6)
In cases where the Tax Administration or Customs Administration has determined taxes to be paid as a result of the exercise of its powers and these have been notified until December 31, 2018, the taxpayer may pay the determined taxes, without the application of pecuniary sanctions derived from non-compliance with their tax obligations, including those generated in the course of the determination procedure, regardless of whether the actions are final or not; and, 7. In the cases of regularized taxpayers, pay without pecuniary sanctions, the tax debt generated by tax credits improperly enjoyed as a result of the final seal granted by the tax regularization benefit. The amnesty benefit contained in this Article shall be enjoyed ex officio and automatically without the need to submit requests or petitions by the taxpayer to the Tax Administration or Customs Administration, provided that the regulatory assumptions thereof are met.
SPECIAL PROVISION ON THE REGULARIZATION BENEFIT. Taxpayers who have obtained the tax regularization benefit according to Decrees No. 170-2016 of December 15, 2016, 129-2017 of January 18, 2018, 51-2018 of June 7, 2018 or their amendments, as of the entry into force of this Decree and until July 1, 2019, may request the revocation of the regularization benefits granted by the Tax Administration, the Customs Administration, or the State Department of Finance. For purposes of this Article, the taxpayer shall submit a petition to the authority that granted the benefits, and must request the revocation of all resolutions granted by the administrative authority that issued the acts. The revocation of benefits as provided in this article shall imply the return of amounts paid to obtain them. The revocation resolution to be issued shall order the return of amounts, which must be paid in favor of the Taxpayer by the State Department of Finance once said resolution becomes final. The revocation of the regularization benefit shall extinguish all effects that it has produced or that derive from it for the fiscal periods or actions regularized, both for the Taxpayer and for the Tax Administration, Customs Administration, and State Department of Finance as applicable. Consequently, administrative, civil, or criminal liabilities that derive from the periods or actions subject to the revoked regularization benefit may be deducted, or actions that have been concluded as a consequence of said benefit may be restored. The revocation of the regularization benefit shall determine that the interruption of tax prescription has occurred for the fiscal periods or regularized actions. Such interruption shall be understood to have occurred as of the request for the regularization benefit that has been revoked, so that as of that date the computation of the prescription period must begin anew.
IHSS AMNESTY. To expand the effects and validity of what is provided in Decrees No. 112-2016 of August 16, 2016, No. 82-2017 of September 27, 2017, Article 2 of Decree No. 129-2017 of January 18, 2018; No. 51-2018 of June 7, 2018 and Article 253 of Decree No. 180-2018 of December 13, 2018, referring to authorizing the Honduran Institute of Social Security (IHSS) to establish amnesty in the payment of surcharges, fines and interests in debts originated by the non-payment of employer and worker contributions to said Institute, not remitted by obligated employers of both the public and private sectors, for an additional period within the validity of this Decree.
TELECOMMUNICATIONS AMNESTY. The benefit of amnesty in the telecommunications sector is granted during the period from the entry into force of this Decree, in which telecommunications service operators and other natural or legal persons who maintain pending payment obligations with the National Telecommunications Commission (CONATEL) may: 1) Make payment of rates and charges for the operation of telecommunications owed as of December 31, 2018, without sanctions of fines, surcharges, or interests; and, 2) Execute payment agreements under the amnesty, in accordance with Normative Resolution NR015/14 issued by the National Telecommunications Commission (CONATEL), provided that payment is made within the validity of this Decree. Natural or legal persons providing telecommunications services without the respective enabling title may regularize their situation by requesting from the National Telecommunications Commission (CONATEL) the issuance of the enabling title or relevant registration, without incurring the payment of sanctions, fees, supervision tariffs, and radio-electric fees that should have been paid during the time of irregular operation.
VEHICLE AMNESTY. The benefit of amnesty is granted during the period from the entry into force of this Decree in the following cases:
- 1)
To taxpayers who are in arrears or who have not complied with their formal and material obligations with the State of Honduras, through the Institute of Property (IP) and with the Municipalities, as of December 31, 2018, with respect to movable property categorized as vehicles and similar items, which are administered in the Vehicle Property Registry, managed by the Institute of Property (IP), being able to pay the Unique Annual Vehicle Registration Rate, vehicle registry rates, including municipal road rates, free of fines and other sanctions, within the validity of this Decree, being able to arrange payment plans during this period, without any sanctions;
- 2)
The Institute of Property (IP) is authorized to ex officio and immediately prescribe all pending payment debts related to the Unique Annual Vehicle Registration Rate, vehicle registry rates, including municipal road rates and any type of sanctions, corresponding to the Fiscal Period 2015, inclusive, for all movable property categorized as vehicles and similar items, administered in the Vehicle Property Registry, managed by the Institute of Property (IP). All vehicles and movable property affected by the authorized prescription that do not make payment of amounts owed by May 31, 2019, must be permanently removed from the Vehicle Property Registry. In the event that the owner of any movable property covered by this measure requests to re-register said property, the Vehicle Property Registry must proceed accordingly, imposing a sanction equivalent to one (1) average minimum wage in effect and corresponding to the year 2018. For requests made after the year 2018, the sanction equivalent to one (1) average minimum wage in effect shall be made in accordance with the corresponding year;
- 3)
Until December 31, 2018, natural or legal persons, nationals or foreigners, official or not, who have obtained some tax incentive for the importation of an automotive vehicle free of payment of taxes, under any existing legislation that grants tax benefits of that type, must present themselves to the State Department of Finance to request authorization for sale of the vehicle or vehicles in question, a resolution that must be granted within a period not exceeding five (5) days from the date of the corresponding request. Said resolution must respect the legislation that motivated the issuance of the exemption in the sense of establishing whether the authorization for sale is made free of payment of taxes or if the authorization for sale is conditioned on payment of corresponding taxes, adjusted to the vehicle value by the corresponding depreciation, as follows: twenty percent (20%) for the first year and ten percent (10%) for each subsequent year, provided that the vehicle value for purposes of calculating the taxes to be paid shall not be less than fifteen percent (15%) of the original value thereof, value that shall be determined by the State Department of Finance for its application by the Customs office in which the corresponding Single Customs Declaration is processed;
- 4)
The previous benefit is applicable for any natural or legal person who proves to have an exemption in their favor, including rentiers or pensioners who do not live in Honduras, deceased persons, or who have acquired a vehicle affected by an exemption from a third party, regardless of whether the State Department of Finance keeps or does not keep a copy of the authorizing file. The resolution of authorization for sale shall be the basis for the Customs office ex officio, without the need for any procedure or resolution and with the optional intervention of a customs agent, to proceed to calculate the taxes to be paid, exempting payment of any type of sanction. After nationalization, the vehicle must be registered or updated in its registration with the Vehicle Property Registry, exempting payment of sanctions that correspond;
- 5)
It is authorized with exceptional character that during the validity of this Decree, the nationalization and registration of vehicles that entered the country before the approval and entry into force of this Decree is permitted, within the framework of free circulation treaties of the Central American Integration System (SICA) and that have plates from other countries in the region (Guatemala, El Salvador, and Nicaragua) or from any other country, regardless of the vehicle age restriction, provided that they are work vehicles whose manufacture as the last year was prior to the year 1996; without prejudice to the Law of Strengthening Income, Social Equity and Rationalization of Public Spending. Its nationalization shall be carried out by means of a single payment of Ten Thousand Lempiras (L.10,000.00), which includes the 2019 registration and municipal rate, and must in the following years pay normally the registration and municipal rate, according to the domicile of its owner. The same rules of the preceding paragraphs shall apply to vehicles of the year 1996 and earlier by making a single payment of TEN THOUSAND LEMPIRAS (L.10,000.00) and vehicles of the year 2009 and earlier, until the year 1997, with the payment established by Law.
AMNESTY AND FORGIVENESS FOR CLIENTS OF THE NATIONAL ELECTRIC POWER COMPANY (ENEE). Clients of the National Electric Power Company (ENEE) may pay obligations for electric power service consumed, exempt from interests, fines, and other charges, being able to enter into payment arrangements with the National Electric Power Company (ENEE), for a period of up to three (3) years and the premium to be charged shall not exceed twenty percent (20%) of the total amount owed. Grant total forgiveness of principal, interests, fines, and other charges to clients of the residential sector that have an irregular or delinquent situation, with March 31, 2019 counting as the date of last billing and whose consumption does not exceed an average monthly amount of 750 Kwh. To access the benefit described in the preceding paragraph, the client of the National Electric Power Company (ENEE) must allow the installation of a prepaid counter by consumption type by the responsible company. ARTICLE 7.- EXPORT OF NON-TRADITIONAL PRODUCTS. Amnesty is granted during the validity of this Decree to companies in the non-traditional product export sector for payment of fines and interests derived from administrative sanctions imposed for late repatriation of foreign exchange from their exports until December 31, 2018, in application of Article 8 of the Law on Income of Foreign Exchange from Exports, contained in Decree No. 108-90 and Article 37 of the Law of Financial Balance and Social Protection, contained in Decree No. 194-2002 of May 15, 2002. The amnesty shall become effective once the repatriation of foreign exchange is evidenced within the period established by this Decree; amnesty does not apply in the case of related-party exports. The amnesty must be applied to the balances of interests and fines that companies registered in the Offices of the Central Bank of Honduras (BCH) have until the validity of this Decree. The amnesty applied under the terms of this Decree shall be without prejudice to any civil, administrative, and criminal actions that may be applied.
RETIREES AND PENSIONERS. Forgive retirees and pensioners of any Social Security Institute in the country, during the validity of this Decree, of payment of principal, interests, fines, surcharges, and any other civil and administrative liability derived from the exercise of a position or employment in the public administration while enjoying their retirement or pension.
INTERPRETATION. Interpret Article 5 of Decree No. 112-2017 of September 27, 2017, in the sense that the power granted in the referred Article for a Technical Committee also includes all Technical Committees of the Public-Private Alliance Trusts in which the Institute of Property (IP) is or shall be Grantor or Beneficiary. Likewise, interpret said Article in the sense that the Institute of Property (IP) may request the incorporation into said Trusts of Associated Vehicle Centers, Peripheral Registry Offices, Delegates, or Certified Professionals and any other private law organization auxiliary to the Public Administration, authorized by the Institute of Property (IP), as providers of the fiduciary public services for the objectives and purposes described in said Article; it being understood that when referring to the term "nonprofit," it should be understood that any charge that is made must cover expenses and costs incurred and an acceptable margin that guarantees sustainability and improvement in implemented goods and services, provided that this is agreed upon by the parties. Finally, interpret said Article in the sense that when the term "Associated Centers" is used, it also refers to Peripheral Registry Offices, Delegates, or Certified Professionals and any other private law organization auxiliary to the Public Administration whether authorized by the Institute of Property (IP) according to the Property Law, by mandate of the Council of State Secretaries or by resolution of its Board of Directors, as well as those organizations that are authorized by the President of the Republic in Council of State Secretaries, according to Article 22 of the General Law of Public Administration.
AMENDMENT. Amend Article 19 of Decree No. 17-2010, of March 28, 2010, which contains the Law of Strengthening Income, Social Equity and Rationalization of Public Spending, corrected by Errata Notice published in the Official Journal "La Gaceta" of May 29, 2010, which should be read as follows:
Legal entities and individual merchants… As regards… The withholding agent… The… It is excepted from making the withholding of one percent (1%) as concept of Income Tax, referred to in the first paragraph of this Article, for suppliers of garbage or the garbage collection service that is collected either in municipal dumps, public roads, or at home. Therefore, natural or legal persons dedicated to garbage collection for any purpose or for recycling are not subject to the withholding of one percent (1%) established in this Article".
MUNICIPAL AMNESTY. The Municipalities of the country are ordered to apply municipal amnesty to fines, surcharges, and interests on municipal debts, rates, and taxes generated until December 31, 2018, such as: Real Property Tax, public services, improvement contribution, industry and commerce, rates and surtaxes and discounts for payment on the debt thereof until March 31, 2019, to natural or legal persons whether or not they have collection management, in order to achieve the recovery and remediation of municipal finances at the national level in accordance with the following table: Municipalities are authorized to make a Payment Plan of three (3) months to taxpayers maintaining the Amnesty benefits in that Payment Plan. Authorize municipalities to ex officio and immediately prescribe all pending payment debts related to taxes, rates, and services and any type of sanctions corresponding to the years 2014 inclusive, and backwards. Account statements sent to taxpayers may only include the last five (5) years, including the current year, in accordance with the prescription contemplated in the Law of Municipalities.
This Decree shall have a validity of ninety (90) calendar days from the day of its publication in the Official Journal "La Gaceta," with the exception of Article 9 whose validity shall have a duration equal to that of the interpreted rule and Article 10 whose validity is ordinary. Given in the city of Tegucigalpa, municipality of the Central District, in the Session Hall of the National Congress, on the third day of the month of April of two thousand nineteen. ANTONIO CÉSAR RIVERA CALLEJAS PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY TERESA CONCEPCIÓN CÁLIX RAUDALES SECRETARY To the Executive Branch. Therefore: Execute it. Tegucigalpa, M.D.C., April 18, 2019 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE DEPARTMENT OF FINANCE
Related laws
- Tax and Customs Amnesty, Vehicle and ENEE Amnesty (2018) — This decree grants tax, customs, municipal, vehicle, and service amnestiesuntil May 2018. It allows citizens and businesses to pay overdue debts without fines or interest, file missing declarations, and regularize their tax status. It also authorizes the nationalization of imported vehicles with special benefits. (Decree 129-2017, 2017)
- Decree 51-2018 — This decree grants tax, customs, and other service amnesties to businesses and citizens with debts owed through 2017. It allows filing late declarations, correcting errors, and paying taxes without penalties or interest. It also offers tax regularization by paying only 1.5% of gross income, with benefits for vehicles, telecommunications, electricity, and drinking water, effective for 60 business days. (Decree 51-2018, 2018)
- 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)
- Decreto Legislativo No. 51-2018 — Amnistía tributaria y aduanera, amnistía IHSS, amnistía telecomunicaciones, amnistía vehicular, amnistía ENEE, amnistía sector exportador y condonaciones diversas (Decree 51-2018, 2018)
- 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)