Various Amnesties

Grant the benefit of AMNESTY until July 31, 2022 to all citizens who, upon the entry into force of this Decree, have not completed the procedure for:

• 1)

  Renewal of the light transport driver's license, granted by the National Directorate of Roads and Transportation;

• 2)

  Renewal of the permit for possession and/or carrying of commercial firearms, granted by the State Department in the Office of National Defense or by the State Department in the Office of Security;

• 3)

  Renewal of sanitary license and operating permits for individual merchants issued by Municipal Corporations.

AMNESTY HONDURAN SOCIAL SECURITY INSTITUTE (IHSS).- Authorize the Honduran Social Security Institute (IHSS) to establish amnesty until July 31, 2022, in the payment of surcharges, fines and interest on debts originating from the failure to pay employer contributions and worker quotations to said Institute, not remitted by obligated employers in the public and private sectors; for an additional period within the validity of this Decree. The conditions and payment terms in the case of debt documentation may be up to a maximum of five (5) years counted from the date of subscription of the commitment, which shall be determined by the financial condition and nature of the subscribing Company or Institution and in accordance with the regulations established by the Honduran Social Security Institute (IHSS).

AMNESTY TELECOMMUNICATIONS. The benefit of amnesty is granted in the telecommunications sector during the period comprised from the entry into force of this Decree, in which telecommunications service operators and other natural or legal persons who maintain pending payment obligations before the National Telecommunications Commission (CONATEL) may: 1) Make payment of rates and charges for telecommunications operation owed until July 31, 2022, without sanctions of fines, surcharges or interest; and, 2) Enter into payment agreements under the amnesty, in accordance with Regulatory 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 corresponding registration, without incurring payment of sanctions, rights, supervision fee and radio frequency canon that should have been paid during the period of irregular operation.

MUNICIPAL AMNESTY. Grant Municipal Tax Amnesty in all municipalities of the country, in the payment of fines, surcharges, interest on debts, overtaxes and any other type of surcharges caused by default, which administratively or judicially is accumulated as of March 31, 2022, in the payment of all municipal taxes, fees and contributions; natural or legal persons may make payment of their taxes free of default charges during the period of validity of this amnesty decree in accordance with what is established herein, the Municipality being able to establish payment plans outside the period of validity of this Article. To achieve the remediation and recovery of municipal finances at the national level, amnesty shall be applied, or a discount and amnesty in accordance with the following table: From 1 to 3 years only municipal amnesty shall be applied. 4 years municipal amnesty shall be applied plus discount for payment of total debt, thirty percent (30%) 5 years municipal amnesty shall be applied plus discount for payment of total debt forty percent (40%).

Grant the benefit of amnesty in the telecommunications sector for surcharges and interest to the Honduran Telecommunications Company (HONDUTEL) until July 31, 2022, for pending payment obligations before the National Telecommunications Commission (CONATEL). HONDUTEL, within this present amnesty, may: Make payment of rights, canon charges, tariffs, penalties, fines, mandatory contributions and charges for telecommunications operation owed as of July 31, 2022, without sanctions of surcharges and interest; the National Telecommunications Communication (CONATEL) is authorized to enter into a payment agreement and/or arrangement for the concepts comprised in numeral 1), under the amnesty within the validity of this Decree. The validity and terms of the aforementioned payment agreement to be entered into shall be established therein, in accordance with the agreements reached between the parties. Likewise, authorization is granted for the consolidation of debts in the sense of unifying pending payment obligations in HONDUTEL, as well as the compensation of debts between both institutions and assets, the same of which may be considered an integral part of the payment agreements to be entered into. Such compensation must be carried out within the parameters set forth in the general budget provisions and other applicable regulations.

Grant the benefit of amnesty of fines, surcharges and interest, until July 31, 2022, of all pending payment obligations with the National Electric Power Company (ENEE). Natural and legal persons wishing to avail themselves of this amnesty must: Make payment of the corresponding values of electric energy without the application of surcharges, fines and interest. Enter into payment agreements under the amnesty set forth in this Decree with the validity and terms to be determined therein. State institutions that enter into payment agreements may effect debt compensations, the same of which may be an integral part of the agreement to be entered into.

This amnesty is available to those in default who present the remaining delayed or untimely reports no later than September 30, 2022, provided that during the delay in providing said report or reports no environmental damage has been produced or, if produced, has been repaired to the satisfaction of the environmental authority. Establish amnesty in the payment of fines and surcharges for non-submission or untimely submission of the Environmental Measures Compliance Report (ICMA) established by the State Department in the Office of Natural Resources and Environment. The amnesty referred to in the preceding paragraph is for those projects in accordance with the categorization table issued by Mi Ambiente that are in Category 1, 2 and 3 with environmental license, excepting high environmental impact projects; category 4, energy generation projects; category 2, 3 and 4 telecommunications, mining and its category, amnesty shall not be applicable if projects of works or activities that are in category 1, 2 and 3 during the delay of the submission of the Environmental Measures Compliance Report have produced damage to the environment and natural resources. This amnesty applicable for those projects on activities that have no resolution on Environmental Measures Compliance Report (ICMA) that are objects of fines upon entry into force of this Decree provided that they present before Mi Ambiente the corresponding ICMA.

TAX AND CUSTOMS REGULARIZATION: The benefit of tax and customs regularization is granted to natural and legal persons, which begins with the entry into force of this Decree and expires on June 30, 2022, in accordance with the conditions contained in the following paragraphs:

• a)

  Tax obligors who are not in default and who do not have omissions in determinations or informative declarations to the Treasury, in the tax periods comprised between the years 2017 and until July 31, 2022, regardless of whether these have been or have not been subject to tax or customs audits, notified or not notified, as well as the status of the audit process; who maintain administrative or judicial resources with respect to obligations not voluntarily accepted and that are not firm, liquid and enforceable; during any of the non-prescribed tax periods corresponding to the years 2017, 2018, 2019, 2020 and until July 31, 2022, may avail themselves of the benefit of Tax and Customs Regularization of discharge or final seal for the tax periods described above, and must make a single payment of one point five percent (1.5%) on the year that obtained the highest gross income at the close of its annual tax period and for regulated products must include zero point five percent (0.5%) for all those within the regulated market, in accordance with the Tax Return Statements of Income Tax for said years. Such request must be presented to the corresponding Authority paying the one point five percent (1.5%) as indicated in the preceding paragraph, for which the Tax and Customs Administration must issue, without further procedure, the discharge or final seal.

• b)

  Tax obligors may decide to regularize their tax and customs situation with respect to administrative or judicial actions in progress, including administrative or judicial resources, regardless of the tax period that corresponds, and even if they result in subsequent judicial actions, by paying an amount equal to one point five percent (1.5%), calculated on the amount of the administrative or judicial action to be regularized.

• c)

  Tax obligors covered by the benefit of tax and customs regularization consisting of the "Discharge and Final Seal" in any of the tax periods contained in this Legislative Decree, for the regularized fiscal years implies that said periods are closed, therefore all rights and obligations arising from said periods are deemed satisfied, both for the tax obligor and for the Tax and Customs Administration, for which these should not perform investigation, verification, checking, audit, determination or collection work for the requirement of formal and material obligations in the monthly and annual tax periods comprised in the "Discharge and Final Seal". Excepted from the above are balances in favor, or tax credits reflected in Determinations Statements of Sales Tax, by tax obligors who have tax credits or accumulated balances within the regularized monthly tax periods, may carry them forward and credit them in the following non-regularized tax periods. The State Department in the Office of Finance, the Tax Administration or the Customs Administration, within the scope of their competencies, may perform the necessary verifications and audits for the recognition of said credits or accumulated balances in favor.

• d)

  For obtaining the discharge and final seal related to this numeral, it shall be done separately before the Tax Administration and the Customs Administration and the amount collected from the single payment of one point five percent (1.5%) referred to in the preceding paragraph shall be recognized as collection in equal parts for both Administrations. The processing shall consist solely in the presentation of a request for issuance of discharge and final seal, to which must be attached the Official Payment Receipt (ROP) of the Tax Administration, corresponding to the single payment of one point five percent (1.5%) on the year that obtained the highest gross income at the close of its annual tax period, in accordance with the Tax Return Statements of Income Tax for said years subject to regularization, within the parameters indicated in the preceding paragraphs. The Tax Administration and Customs Administration, without need for requirements, except for compliance with requirements set forth in this Decree; nor expert opinions, technical or legal opinions, shall issue the administrative resolution containing the discharge and final seal, which shall be comprehensive, with all material and formal obligations of the tax obligor deemed fulfilled, being exempt from all administrative, civil and criminal liability for acts and facts related to tax and customs regularization, as well as all concerning all taxes administered and collected by both the Tax Administration and the Customs Administration for the aforementioned tax periods, in the periods and taxes subject to regularization. In the case that the tax obligor has not presented any declaration in customs matters, the discharge and final seal shall be granted without further procedure by the Customs Administration, making mention of such fact;

• e)

  Those tax obligors who are in default or who have not entered into a payment plan may not avail themselves of this benefit. Tax obligors who have values pending payment to the Treasury, prior to availing themselves of the benefit established in this numeral, must pay the values owed that are firm, liquid and enforceable;

• f)

  Tax obligors wishing to avail themselves of the benefit of tax and customs regularization contained in this numeral, with respect to the non-prescribed annual tax periods from 2017 to 2021, must present and pay the Tax Return Statement of Income Tax corresponding to Fiscal Year 2021, through any of the modalities contained in Article 134, numerals 1) and 2) of the Tax Code, prior to requesting the aforementioned benefit.

This Decree enters into force once published in the Official Journal "La Gaceta". Given in the city of Tegucigalpa, Municipality of the Central District, in the Session held by the National Congress in Virtual manner, on the seventeenth day of the month of December of two thousand twenty-one. MARIO ALONSO PÉREZ LÓPEZ PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY To the Executive Power. Therefore: Execute. Tegucigalpa, M.D.C., of 2021 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE STATE SECRETARY IN THE OFFICE OF FINANCE