Decree 53-2021
Congreso Nacional
- Decree: 53-2021
- Published: July 28, 2021
- Issuing body: Congreso Nacional
- Gazette: 35,670
- Category: Financial & Tax
Summary
This decree grants two tax amnesties through the end of 2021: a vehicle amnesty allowing vehicle owners to pay registration taxes without fines or penalties, and canceling debts prior to 2016; and a municipal amnesty that forgives interest and surcharges on local taxes. It benefits people with outstanding debts, allowing them to catch up with the State without additional penalties.
Considerations
Whereas every person has the right to the security of their economic means, and furthermore Article 351 of 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 Article 59 of the Honduran Constitution establishes that "The human person is the supreme purpose of society" and it is the function of the State to promote and facilitate access to financial stability.
Whereas granting amnesties to taxpayers obligated to pay taxes is legislating in favor of productive sectors and the general population so that they may obtain economic relief in their finances and be enabled to bring their payments current without the imposition of fines, surcharges or interest, which represents a payment incentive for taxpayers and a source of revenue for the State.
Whereas in Article 4 of Decree No. 188-2020, dated January 7, 2021 and published in the Official Gazette "La Gaceta" on February 4, 2021, Edition No. 35,506, a Vehicle Amnesty was approved, which has expired; however, given that the economic situation of the country has not improved due to the COVID-19 Pandemic and tropical storms ETA and IOTA, it is necessary to create mechanisms that facilitate payment of the principal debt: A necessity that also presents itself in relation to the Municipal Amnesty contained in Article 5 of said Decree, which is likewise expired.
Whereas an amnesty constitutes a pardon in favor of those to whom it applies or who request it, and discriminatory treatment cannot be given if a taxpayer obligated to pay 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 within the power of the National Congress to: Create, decree, interpret, reform and repeal laws.
Articles
VEHICLE AMNESTY. - The benefit of amnesty is granted until December 31, 2021, in the following cases:
- 1)
To natural or legal persons who are in default or who have not complied with their formal and material obligations with the State of Honduras, through the Institute of Property (IP), as of January 4, 2021, regarding movable property categorized as vehicles and similar, which are administered in the Vehicle Property Registry, in charge of the Institute of Property (IP), being able to pay the Sole Annual Vehicle Registration Fee, vehicle registration fees, including municipal road fees, free of fines and other types of sanctions, within the validity of this amnesty, being able to arrange payment plans during this period, without any type of sanctions.
- 2)
The Institute of Property (IP) is authorized to ex officio and immediately prescribe all outstanding debts related to the Sole Annual Vehicle Registration Fee, vehicle registration fees, including municipal road fees and any type of sanctions, corresponding to Fiscal Period 2016, including those prior to this, for all movable property categorized as vehicles and similar, which are administered in the Vehicle Property Registry, in charge of the Institute of Property (IP). All vehicles and movable property affected by the authorized prescription that have not made payment of the amounts owed by December 31, 2020, must be permanently discharged from the Vehicle Property Registry. In the event that the owner of any of the movable property covered by this measure requests to register said movable property again, the Vehicle Property Registry must proceed accordingly, without any type of surcharge, provided that it is done within the year 2021 and pays the outstanding fees for the last five (5) years, for requests made
after the year 2021, the sanction equivalent to one (1) average current minimum wage shall be applied in accordance with what is approved by the tripartite commission.
- 3)
Until December 31, 2021, natural or legal persons, nationals or foreigners, official or not, who have obtained some fiscal incentive for the importation of a motor vehicle exempt from the payment of taxes, under any existing legislation that grants tax benefits of that type, must appear before the State Secretariat in the Ministry of Finance (SEFIN) 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 indicating whether the authorization of sale is made free of the payment of taxes or if the authorization of sale is conditioned to the payment of the corresponding taxes, adjusting to the value of the vehicle the corresponding depreciation, as follows: twenty percent (20%) for the first year and ten percent (10%) for each subsequent year, provided that the value of the vehicle for purposes of calculating the taxes to be paid shall not be less than fifteen percent (15%) of the original value thereof, value that is determined by the State Secretariat in the Ministry of Finance (SEFIN) for its application by the Customs office in which the corresponding Single Customs Declaration is processed.
MUNICIPAL AMNESTY. To grant, for a period of ninety (90) days after the publication of this Decree, Municipal Tax Amnesty in all municipalities of the country, in the payment of fines, surcharges, interest on debts, surtaxes and any other type of surcharges caused by default, which via administrative or judicial proceedings is accumulated as of December 31
of the year 2020, in the payment of all taxes, rates and municipal contributions; natural or legal persons may make payment of their taxes free of default charges during the period of validity of this amnesty in accordance with what is established in the same, with 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, the amnesty shall be applied, or a discount and amnesty of twenty percent (20%) shall be applied.
This Decree shall enter into force as of the date of its publication in the Official Gazette "La Gaceta" until December 31, 2021. Given in the city of Tegucigalpa, municipality of the Central District, in the Session held by the National Congress in Virtual manner, on the ninth day of the month of July 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: Let it be executed. Tegucigalpa, M.D.C., July 22, 2021 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE STATE SECRETARY IN THE MINISTRY OF FINANCE LUIS FERNANDO MATA ECHEVERRI
Related laws
- Decreto Legislativo No. 53-2021 — Amnistía Vehicular y Amnistía Municipal Tributaria (Decree 53-2021, 2021)
- Decreto Legislativo No. 53-2021 — Amnistía Vehicular y Amnistía Municipal (Decree 53-2021, 2021)
- Decree 53-2025 — This decree creates six types of specialized schools (bilingual, arts, agricultural, sports, and special education) under state supervision to improve technical and professional education. Teachers in these schools will work full-time exclusively, be selected through competitive exams, and professionals from other disciplines may teach if they have certified pedagogical training. The State will allocate triple the budget of regular secondary schools to these institutions. (Decree 53-2025, 2025)
- Decreto Legislativo No. 145-2022 — Aprobación de Convenio PRONADERS-171-2021 para Fortalecimiento de Infraestructura Comunitaria en Lempira y otros instrumentos jurídicos — This decree approves three legal instruments: an agreement to build a market in Lempira for L. 70 million, a modification of a consulting contract for renewable energy projects, and an amendment to expand photovoltaic systems to more rural homes. The funds come from the State to improve infrastructure and electricity access in poor communities. (Decree 145-2022, 2023)
- Acuerdo Ejecutivo No. 003-2021 — Incorporación de grado de Oficial de Orden y Seguridad al grado de Subinspectores de Policía Nacional (Decree 003-2021, 2021)