Law on the Promotion of Call Centers and Business Services Outsourcing

Purpose.- The purpose of this Law is to establish the general rules and procedures under which Call Centers and Business Process Outsourcing Centers (BPO'S) must operate within the national territory, as well as the benefits and obligations of the holders who develop, manage or operate the same. For the operation and functioning of the centers referred to in the preceding paragraph, the provisions of this Law, its regulations and other applicable laws shall be observed.

Definitions.- For all purposes of this Law, the following definitions are established:

• 1)

  Call Centers: Establishments that have the technology and adequate personnel to facilitate the contract between a merchant, individual or collective, or a natural or legal person, and their customers or users located anywhere in the national territory or abroad, providing them with assistance related to, among others, the supply of commercial information, promotion and sales or technical information about products or services, receipt of orders, attention to complaints, reservations or confirmations, account balance, telemarketing and any other similar activity.

• 2)

  Business Process Outsourcing Centers (BPO'S): Establishments that have the technology and adequate personnel so that a merchant, individual or collective, or a natural or legal person, may subcontract services that facilitate the capture of information, processing and management of customer databases, market surveys and research, studies, analysis, supervision and quality control, accounting, preparation of payroll and human resources records; processing and management of various data, clinical records; design and elaboration of plans; translation of documents, transcription and printing of texts, among other related activities.

• 3)

  Responsible Entity: It is the State Secretariat in the Offices of Industry and Commerce.

• 4)

  Law: This Law for the Promotion of Call Centers and Business Process Outsourcing Services.

• 5)

  Beneficiary Subjects: These are all natural or legal persons who avail themselves of the benefits of this Law.

Responsible Entity.- The application of this Law shall correspond to the State Secretariat in the Offices of Industry and Commerce through the General Directorate of Productive Sectors. The surveillance and effective control of the customs and fiscal regime of the beneficiary subjects shall correspond to the State Secretariat in the Office of Finances through the Executive Directorate of Revenue (D.E.I.).

Beneficiary Subjects.- Natural or legal persons, national or foreign service providers, who carry out business activities through Call Centers and Business Process Outsourcing Centers, shall enjoy the benefits and tax incentives set forth in this Law.

Benefits and Tax Incentives.- With the purpose of promoting the creation and development of Call Centers and Business Process Outsourcing Centers, the following benefits are established: 1) Total exemption from the payment of tariff taxes, charges, surcharges, consular fees, internal taxes, consumption taxes and other taxes that tax the importation of equipment, tools, spare parts, accessories, furniture and office equipment, and other goods, which have a direct or indirect relationship with the operations and execution of the incentivized activity; and, 2) Exemption from the Income Tax exclusively for income derived from the incentivized activity, during the period in which they carry out their operations in the free zone, counted from the start of operations. Income from salaries and other personal income of persons working in the Call Centers and Business Process Outsourcing Centers shall be subject to the payment of Income Tax in accordance with the laws applicable thereto.

Requirements.- To obtain the benefits referred to in this Law, the following is required: 1) To constitute itself as an Individual Merchant or Commercial Corporation with fixed capital, subscribed and paid in an amount no less than One Million Lempiras (L.1,000,000.00); and, 2) To have as its exclusive purpose the operation of Call Centers and Business Process Outsourcing Centers or any other similar activity.

Authorization.- Those interested in obtaining the benefits granted by this Law shall present to the State Secretariat in the Offices of Industry and Commerce the respective application. The regulation of this Law shall establish the data and documents that must accompany the application. Once the formal and documentary requirements have been verified, the General Secretariat shall refer the application to the General Directorate of Productive Sectors to issue a report, and must first listen to the opinion of the State Secretariat in the Office of Finances. Once the corresponding reports have been obtained, the State Secretariat in the Offices of Industry and Commerce shall issue the Resolution authorizing or denying the requested benefit within a period not exceeding ten (10) business days from receipt of the application.

Regulations and Special Registry.- The National Telecommunications Commission (CONATEL) must issue a special regulation containing the technical-regulatory aspects applicable to the operations of Call Centers and Business Process Outsourcing Centers. CONATEL must establish a special registry of the Resolutions referred to in the preceding Article; in this registry all Call Centers of Business Process Outsourcing Services that operate in the country must be registered. Registration in said registry shall be free and shall not exceed ten (10) business days to process.

General and Transitory Provisions.- The provisions of this Law do not apply to the operations of Call Centers that are carried out under the Law of Free Zones, however, these may recognize its applicability. In the application of this Law, tax and related common offenses and crimes shall be sanctioned in accordance with the Tax Code and the Penal Code, respectively.

Current Operations.- The State Secretariat in the Offices of Industry and Commerce must standardize the information of natural and legal persons who currently provide the services described in this Law within a period of two (2) years from the effective date of this Law.

Priority Interest.- The opening and commencement of operations of Call Centers (Call Centers) and Business Services Centers (BPO'S) throughout the National territory is declared to be of priority interest to the State of Honduras. The State Secretariat in the Offices of Industry and Commerce, as well as the National Telecommunications Commission (CONATEL), must provide the necessary support so that applications for opening and commencement of operations of Call Centers and BPO'S can be processed in a priority order.

Regulation.- The State Secretariat in the Offices of Industry and Commerce must elaborate the regulation of this Law, within a period not exceeding sixty (60) days, counted from its effective date.

Effective Date.- This Decree shall become effective twenty (20) days after 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 fourteenth day of the month of June of the year two thousand twelve. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT RIGOBERTO CHANG CASTILLO SECRETARY GLADIS AURORA LÓPEZ CALDERÓN SECRETARY To the Executive Branch Therefore; Execute Tegucigalpa, M.D.C., July 12, 2012. PORFIRIO LOBO SOSA PRESIDENT OF THE REPUBLIC THE STATE SECRETARY IN THE OFFICE OF FINANCES HÉCTOR GUILLERMO GUILLÉN THE STATE SECRETARY IN THE OFFICES OF INDUSTRY AND COMMERCE JOSÉ ADONIS LAVAIRE