Decree 58-2012 Reforms to the Public Safety Law
Congreso Nacional
- Decree: 58-2012
- Published: June 24, 2011
- Issuing body: Congreso Nacional
- Category: Financial & Tax
Summary
This decree reforms the Public Safety Law to clarify how special contributions on financial transactions are charged and exempts certain bank transfers. It also requires telecommunications companies to register and identify all customers with valid documents before providing services, supervised by CONATEL.
Considerations
Whereas, through Decree No. 105-2011, issued by the National Congress on June 24, 2011 and reformed by Decree No. 166-2011, dated September 14, 2011, the Law on Population Security was approved, which in Title II establishes Special Contributions for Population Security, with the purpose of establishing strengthening mechanisms for justice operators in order to efficiently combat any threat to peaceful coexistence and personal security.
Whereas, to provide operational security and transparency in the application of the Law on Population Security and its reforms, it is necessary to clarify the authentic interpretation of certain articles and specific contents.
Articles
Interpret the following Articles: 7 of Decree No. 105-2011 dated June 24, 2011 and published in the Official Gazette La Gaceta on July 8, 2011, containing the LAW ON POPULATION SECURITY, and numeral 19) of Article 9 of the same Decree, reformed by Decree No. 166-2011 dated September 14, 2011 and published in the Official Gazette "La Gaceta" on October 1, 2011, in relation to the special contribution on financial transactions, which shall be understood in the manner mandated by this Decree, in the sense that the taxable base is the total value of the transaction subject to tax carried out by the financial institution and does not include commissions and other charges for services generated in loans; and that exempt from the Special Contribution are restructuring, refinancing, and readjustment of loans that do not involve payments or disbursements of funds, as well as bank overdrafts, with a maximum term of sixty (60) calendar days.
Reform the following articles: subsections c) and d) of Article 5; numerals 1), 15), 18), and 23) of Article 9 of Decree No. 105-2011 dated June 24, 2011 and published in the Official Gazette La Gaceta on July 8, 2011, containing the LAW ON POPULATION SECURITY, reformed by Decree No. 166-2011 dated September 14, 2011 and published in the Official Gazette "La Gaceta" on October 1, 2011, which shall hereinafter read as follows:
PURPOSE... a) ... b) ... c) In the case of short-term loans and lines of credit for pre- and export, the Special Contribution on Financial Transactions for Population Security shall be applied at the time of each disbursement, and for each net disbursement until the total amount of the loan or approved line is covered, which shall not exceed a term of one (1) year. The National Commission of Banks and Insurance (CNBS) shall supervise compliance with these obligations. Excepted are interbank loans granted for a maximum term of fifteen (15) days. d) Acquisition in financial entities, without using the accounts indicated in subsections a) and b) above, of cashier's checks, certified checks, traveler's checks, electronic transfers or other similar financial instruments existing or to be created. e) ... f)...; and, g)... The Special Contribution shall become effective at the time of the annual renewal of the initial membership of the credit card, referred to in subsection g) above".
EXEMPTIONS... 1) Accounts in financial institutions corresponding to the Public Administration and Municipal Corporations; 2) ...; 3) ...; 4) ...; 5) ...; 6) ...; 7) ...; 8) ...; 9) ...; 10) ...; 11) ...; 12) ...; 13) ...; 14) ...; 15) Electronic transfers made between accounts of the same natural or legal person within the country; whether in the same financial institution or with another financial institution; 16) ...; 17) ...; 18) Withdrawals and transfers for the purchase and sale of foreign currency within the Financial System in general; 19) ...; 20) ...; 21) ...; 22) ...; 23) Financial operations generated as a result of the purchase and sale of products regulated by the State via Legislative Decree, such as: fuels, in which case the exemption covers importation and distribution up to service stations; and, 24) ...; The exemptions established in this article must be implemented in accordance with the requirements and procedures established for them by the Executive Tax Authority (DEI)".
This Decree shall enter into force as of the day of 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 twenty-fifth day of the month of May in the year two thousand twelve. JUAN ORLANDO HERNANDEZ ALVARADO PRESIDENT RIGOBERTO CHANG CASTILLO SECRETARY GLADIS AURORA LOPEZ CALDERON SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., May 28, 2012. PORFIRIO LOBO SOSA PRESIDENT OF THE REPUBLIC The Secretary of State in the Office of Finance. HECTOR GUILLERMO GULLEN The Secretary of State in the Office of Security POMPEYO BONILLA DECREE No. 77-2012 THE NATIONAL CONGRESS, WHEREAS: Given the recurring wave of insecurity and criminality affecting the Honduran people, the National Congress through Decree No. 243-2011, dated December 8, 2011, approved the Special Law on Intervention of Private Communications. WHEREAS: It is necessary that operators and sub-operators of communication services be able in an agile and efficient manner to identify, verify, and register all their clients and have a reasonable period of time for these purposes. WHEREAS: It is the responsibility of the National Congress to create, decree, interpret, reform, and repeal laws. THEREFORE, IT DECREES:
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