Law of the Voluntary Rescue Program - Telecommunications Sector
Congreso Nacional
- Decree: 86-2013
- Published: June 4, 2013
- Issuing body: Congreso Nacional
- Gazette: 33,141
- Category: Financial & Tax
Summary
This law creates a program that allows communications companies (radio stations, television networks, newspapers, and digital media) to pay their debts to the State through advertising. Companies can exchange advertising space for payment of taxes, fees, and other financial obligations, with a maximum value of 80% of market price. Only the Presidency can negotiate these agreements with companies that voluntarily join the program.
Considerations
Whereas the communications sector fulfills a preponderant function for the Honduran people, by keeping it informed of national and international news events.
Whereas the communications industry is important for the sustenance of democracy in Honduras, especially with regard to freedom of the press, freedom of expression, and the right to information.
Whereas a large part of the communications sector is in financial crisis due to multiple factors affecting the Honduran economy, and the debt that this sector owes to the State of Honduras for different items, whether for services or taxes, is considerable, which is why it is opportune for the National Congress to create a Special Program that contributes to solving such situation.
Whereas it is the responsibility of the National Congress to create, decree, reform, interpret, and repeal laws.
Articles
It is hereby established, on a transitional basis, that the National Congress shall enable its Ordinary Sessions in the month of May of the present year and shall enter into recess from June 18 to July 18 of the year 2013, resuming its work until July 19, 2013.
This Decree shall enter into force as of the day of its approval and must be published 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 April of two thousand thirteen. LENA KARYN GUTIÉRREZ AREVALO PRESIDENT RIGOBERTO CHANG CASTILLO SECRETARY JARIET WALDINA PAZ SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., May 31, 2013. PORFIRIO LOBO SOSA PRESIDENT OF THE REPUBLIC The Secretary of State in the Offices of the Interior and Population. CARLOS AFRICO MADRID HART Legislative Branch DECREE No. 86-2013 THE NATIONAL CONGRESS: WHEREAS: The communications sector fulfills a preponderant function for the Honduran people, by keeping it informed of national and international news events. WHEREAS: The communications industry is important for the sustenance of democracy in Honduras, particularly with respect to freedom of the press, freedom of expression, and the right to information. WHEREAS: A large portion of the communications sector is in financial crisis due to the multiple factors affecting the Honduran economy, and the debt that this sector has with the State of Honduras for various items, whether for services or taxes, is considerable, wherefore it is timely for the National Congress to create a Special Program that contributes to solving such a situation. WHEREAS: It is an attribute of the National Congress to create, decree, reform, interpret, and repeal laws. THEREFORE, IT DECREES: The following: LAW OF THE VOLUNTARY RESCUE, PROMOTION AND ENCOURAGEMENT PROGRAM OF THE COMMUNICATIONS SECTOR
Natural or juridical persons engaged in social communication, such as: radio, television, print media, digital media, and advertising in general in any form, in accordance with the Law or any other applicable legislation in force at the time of the entry into force of this Law, that have pending debts with the State for the concept of taxes, fees, permits, licenses, public services, fines, surcharges, or any other concept of financial obligation with the State whether past, present, or future, may voluntarily avail themselves of the benefits of the Voluntary Rescue Program of the Communications Sector created in this Law. Employer contributions to social security institutes, the Honduran Social Security Institute (I.H.S.S.) or other social security institutions shall not be understood to be included in the Program. Only natural or juridical persons that are properly registered and authorized by the competent legal authority may avail themselves of the Program.
Operators, corporations, companies, non-profit organizations, financial entities, non-governmental organizations, that exploit a concession, operating permit, other types of permits, license, or registration granted in accordance with the law or other applicable national legislation and that are in the situation established in the preceding Article may agree with the Government on the payment of the debt owed to the State, through advertising in the manner to be established exclusively with the President of the Republic or whomever he delegates. For purposes of this Law, operators or companies that avail themselves of it must sign an agreement with the Presidency of the Republic detailing the agreements and establishing particular execution arrangements for the correct implementation, control, and monitoring of each case. The values corresponding to any type of advertising that the Government of the Republic requests from any operator or natural or juridical person in the specific regular agreement or within the framework of this Law may be exchangeable for payments of any type of taxes, fees, payment of permits, fees, public services, licenses, or any other type of fines, surcharges, late-payment interest, and other concepts or financial obligations with the State whether past, present, or future. Credit memos, tax credits, or any other instrument that the Government issues through the Presidency of the Republic and represents the values of advertising acquired by the State shall be transferable, exchangeable, and negotiable. Operators may transfer the tax credits they acquire with the State under the framework of this Law to companies or corporations related to the operator, and may be used for payment of Income Tax or any other tax that must be paid to the State.
In no case shall the value of advertising given as payment to the State by operators that avail themselves of the Program exceed eighty percent (80%) of the market value calculated by reference to an average of the thirty-six (36) months prior to the value of the advertising agreed upon by the Communication Media in accordance with their own records, in any modality and agreed with the Presidency of the Republic.
No entity of the centralized, decentralized, or deconcentrated State is authorized to negotiate with the Media the scope of the Program, which corresponds exclusively to the President of the Republic or whomever he delegates. The Presidency of the Republic, the Legislative Branch, and the Judicial Branch may agree to pay part in cash and part in tax credits with those who avail themselves of the Program, in the percentages agreed upon in each case, in accordance with the parameters established in the Regulations of this Law. Autonomous institutions whose leadership is appointed by the President of the Republic are subject to the Program, under the terms established in this Law.
The advertising agreed upon through the Program shall be at the discretion of the Presidency of the Republic and shall be shared proportionally with the Legislative and Judicial Branches; it may also be allocated by the President of the Republic to the promotion of values, social campaigns, educational campaigns, or similar activities conducted by non-governmental organizations.
The Regulations of this Law shall be issued by the Presidency of the Republic within thirty (30) days counted from the publication of this Law.
This Law 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-first day of the month of May of two thousand thirteen. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT RIGOBERTO CHANG CASTILLO SECRETARY GLADIS AURORA LÓPEZ CALDERÓN SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., May 31, 2013. PORFIRIO LOBO SOSA PRESIDENT OF THE REPUBLIC. The Secretary of State of the Presidential Office. MARÍA ANTONIETA GUILLÉN VÁSQUEZ
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