Special Provisions for Elections Act

This law extends Honduras' electoral deadlines for the 2025 elections due to unforeseen circumstances. The National Electoral Council gets more time to award the election results transmission system (until August 30), update electoral divisions (until September 20), and prepare the voter census (until September 30), ensuring clean and democratic elections.

Whereas, based on the American Convention on Human Rights (ACHR), there is an obligation on the part of Member States to guarantee the existence of an electoral regime that responds to the requirements established therein, that is, one that provides citizens with the right and opportunity to vote and be elected in periodic authentic elections, carried out by universal and equal suffrage and by secret ballot that guarantees the free expression of the will of the electors.

Whereas the National Electoral Council (CNE), making use of its Legislative Initiative provided for in Article 213 of the Constitution of the Republic, has agreed in plenary session, in an ordinary session held on the Fifth (5) of August of 2025 to request an extension of some of the deadlines established in the Electoral Law of Honduras for the general elections of 2025. CONSIDERED: That it has been a matter of public knowledge that, due to circumstances of force majeure, the execution of the electoral schedule approved by the National Electoral Council (CNE) has been interrupted; therefore, it is required that the National Congress approve the extension of some deadlines established in the Electoral Law of Honduras.

Whereas the National Electoral Council (CNE) was created with the purpose of organizing, directing, administering, and supervising electoral processes to guarantee the free exercise of the political rights of citizens, to choose and be chosen in clean and transparent elections.

Whereas the obligation of the National Electoral Council (CNE) with respect to the holding of clean, free, democratic, and transparent elections as a guarantee of the form of government and the principles of popular sovereignty, the self-determination of peoples, and participatory democracy constitutes a higher purpose, in contrast to the legislation governing ordinary procurement and contracting procedures.

Whereas it is the responsibility of the National Congress in accordance with Article 205 Attribution 1) of the Constitution of the Republic: To create, enact, interpret, reform, and repeal laws.

Whereas Attribution 19) of Article 205 of the Constitution of the Republic establishes the power of the National Congress to: 'Approve or disapprove contracts that involve tax exemptions, incentives and concessions, or any other contract that is to produce or extend its effects to the following Government period'.

Whereas Decree No. 170-2016 of December 15, 2016, published in the Official Journal 'La Gaceta' dated December 28, 2016, containing the current Tax Code, establishes in Article 11, numeral 2, literally the concept of 'PRINCIPLE OF LEGALITY', which establishes that: 'It is exclusively the responsibility of the National Congress through tax and customs laws' and, consequently, cannot be subject to regulatory authority: '2) Grant exemptions, exonerations, deductions, releases, or any kind of tax or customs benefit'.

Whereas Article 17 of the Tax Code establishes that: 'Exoneration is the total or partial waiver of the payment of the tax or customs obligation approved by the National Congress, whose individual processing corresponds to the Executive Branch, through the Secretary of State in the Ministry of Finance (SEFIN)'.

Whereas Article 117 of Decree No. 62-2004 of May 11, 2004, published in the Official Journal 'La Gaceta', containing the Law of the National Registry of Persons, dated May 15, 2004 establishes: 'Exoneration. The National Registry of Persons (RNP) is exonerated from the payment of all classes of taxes, fees, surtaxes, and consular rights, both national and municipal, in all acts and contracts that it carries out or enters into, as well as on goods and services that it acquires.'

Whereas it is necessary to identify citizens through the National Identification Document (DNI), in order to carry out various civil, political, administrative, judicial, and financial acts. The National Registry of Persons (RNP) is the institution responsible for issuing and managing this urgent document, prior to the electoral process in November 2025.

Whereas in accordance with Article 205, Attribution 1) of the Constitution of the Republic, it is the power of the National Congress: To create, enact, interpret, reform, and repeal laws.