Interpretation of Article 167 of the Tax Code
Congreso Nacional
- Decree: 25-2017
- Published: June 1, 2017
- Issuing body: Congreso Nacional
- Gazette: 34,353
- Category: Financial & Tax
Summary
This decree interprets Article 167 of the Tax Code to allow individuals accused of tax fraud to pay a single fine of 50% of the defrauded amount to resolve the case. It applies to all active and future cases, offering taxpayers the opportunity to settle their tax debts without further legal consequences.
Considerations
Whereas, in accordance with Article 351 of the Constitution of the Republic, the National Tax System must be governed by the principles of legality, proportionality, generality and equity, according to the economic capacity of the taxpayer.
Whereas, Article 328 of the Constitution of the Republic establishes that the economic system of Honduras is founded on principles of efficiency in production, social justice, in the distribution of wealth and national income and harmonious coexistence of the factors of production that make possible the dignity of work, as the principal source of wealth and as a means of realization of the human person.
Whereas, in accordance with Article 205 Attribution 1) of the Constitution of the Republic, it is the exclusive power of the National Congress to create, enact, interpret, reform and repeal laws.
Articles
Interpret Article 167 of the TAX CODE, contained in Decree No. 170-2016, dated December 15, 2016, and published in the Official Gazette La Gaceta on December 28, 2016, which shall be understood in the following manner: For purposes of applying a criterion of opportunity in the tax jurisdiction and conciliation in the judicial jurisdiction, the amount of the value not collected due to the tax crime must be paid as the sole penalty, which is established in the second paragraph of Article 392-E of the Penal Code, which equals fifty percent (50%) of the defrauded amount. The provision in the preceding paragraph is applicable to all proceedings that are active upon the entry into force of this Interpretation Decree and to subsequent proceedings.
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 Room of the National Congress, on the thirtieth day of the month of May of two thousand seventeen. ANTONIO CÉSAR RIVERA CALLEJAS PRESIDENT MARIO ALONSO PÉREZ LÓPEZ SECRETARY JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY Therefore: Let it be executed.
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