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January 24, 2014In force

Interpretation of Article of Law on Public Finance Organization and Control Regarding Exemptions and Tax Evasion Prevention Measures

Congreso Nacional

  • Decree: 290-2013
  • Published: January 24, 2014
  • Issuing body: Congreso Nacional
  • Category: Financial & Tax

Summary

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Decree 290-2013 interprets and modifies Honduran tax laws to clarify which products and services are exempt from Sales Tax (such as frozen chicken, rice, and white bread) and which must pay it. It also establishes a fund of 4.5 billion lempiras for social programs like the Bono Diez Mil, funded by 3% of increased Sales Tax revenue, benefiting low-income people.

Considerations

Whereas, by means of Decree No. 278-2013 of December 21, 2013, Article 17, Article 15 of the Sales Tax Law contained in Decree Number 24 of December 20, 1963 and its amendments was reformed, in the sense of modifying the list of goods exempt under subsection a), as detailed in Annex I of the aforementioned Decree.

Whereas, numeral 4) of Annex I of Decree No. 278-2013 referenced in the preceding recital, states as an exempt product "whole fresh or refrigerated chicken meat", and it is necessary to clarify that in said numeral frozen chicken meat should also be considered, in order to prevent food safety issues; limiting the exemption of Sales Tax for chicken meat that is not considered of popular consumption.

Whereas, it is necessary to clarify in numerals 5), 56) and 64) of the aforementioned Annex the goods expressly exempt from the payment of Sales Tax.

Whereas, it is necessary to clarify Article 18 of Decree 278-2013 that amends Article 15 subsection d) of the Sales Tax Law regarding the exemption of the electrical energy service.

Whereas, petroleum derivatives are considered a strategic good for the national economy and are a good controlled by the State.

Whereas, in accordance with Article 205, attribution 1 of the Constitution of the Republic, it is an attribution of the National Congress to create, enact, interpret, reform, and repeal laws.

Amendments

Articles

Article 1.-

Interpret Article 2, numeral 2) of Decree No. 278-2013 dated December 21, 2013, containing the LAW ON THE ORDERING OF PUBLIC FINANCES, CONTROL OF EXEMPTIONS AND ANTI-EVASION MEASURES, in the sense that the term "Nationals" and national agreements subscribed between basic grain producers and agroindustry are understood to be included.

Article 2.-

Interpret Article 15, literal d) of the Sales Tax, contained in Decree No. 24 of December 20, 1963 and its respective amendments, in the sense of including the service of transportation of petroleum-derived products as a service exempt from the application of said tax.

Article 3.-

Interpret Article 17 of Decree No. 278-2013 dated December 21, 2013, which contains the LAW ON THE ORDERING OF PUBLIC FINANCES, CONTROL OF EXEMPTIONS AND ANTI-EVASION MEASURES, ANNEX I BASIC BASKET EXEMPT FROM SALES TAX, in the following terms:

  • 1)

    In Numeral 4) which describes whole fresh or chilled chicken meat, frozen chicken is understood to be included, comprised in SAC Code 0207.12.00;

  • 2)

    In numeral 5), fresh, chilled or frozen cut chicken meat SAC 0207.13 and 0207.14.9 is understood to be included;

  • 3)

    Whole or cut chicken meat, fresh, chilled or frozen, does not include deboned chicken meat;

  • 4)

    In numeral 56), which describes ordinary rice, it is interpreted to comprise only bleached rice without milling or milled but unglazed (brown rice or "parboiled" rice is excluded); and,

  • 5)

    In numeral 64) referring to round white bread, it is interpreted that the exemption applies to white bread (except with spices, herbs, seeds, cheese, fruits or nuts).

Article 4.-

Interpret Article 18 of Decree No. 278-2013, dated December 21, 2013, containing the LAW ON THE ORDERING OF PUBLIC FINANCES, CONTROL OF EXEMPTIONS AND ANTI-EVASION MEASURES, which amends Article 15, literal d) of the LAW ON SALES TAX, in the sense that all residential households with monthly electric energy consumption greater than seven hundred fifty kilowatt-hours (750kw/h) must pay Sales Tax for the provision of the public or private service. No type of user is exempt from said payment regardless of the use of the real property; likewise, in the sense that in said literal d) after the phrase "except for the lease of movable property with purchase option" it must be followed by a semicolon (;), and for clarification must be read as follows:

Article 15

The following are exempt... a) ... b) ... c) ... d) The following services: electric energy; drinking water and sewage; construction services; professional fees obtained by natural persons; teaching services; hospitalization and ambulance transport services; clinical laboratory and human clinical analysis services; radiological services and other medical, diagnostic and surgical services, excepting beauty and aesthetic treatment services such as: spa, laser liposuction and similar services; land passenger transport; banking and financial services; except for the lease of movable property with purchase option; those related to insurance premiums for persons and reinsurance in general. The sale or service of prepared food for consumption within or outside the establishment shall be subject to this Tax; e) ... f) ... and, g) ...

Article 5.-

Interpret Article 22-A of the INCOME TAX contained in Decree 23 of December 20, 1963 and its amendments, in the sense that income from production, sale and distribution of petroleum and its derivatives shall not be governed by the provisions of the aforementioned Article 22-A and its amendments, but by the provisions of Article 22 of the aforementioned Law.

Article 6.-

Amend Article 11-A of the LAW ON SALES TAX, contained in Decree Number 24 of December 20, 1963 and its amendments, in the sense that natural or legal persons that have a single commercial establishment and sales revenues of exactly Two Hundred Fifty Thousand Lempiras (L 250,000.00) annually, may avail themselves of the Simplified Regime of Sales Tax.

Article 7.-

Amend Article 8 of Decree No. 278-2013, dated December 21, 2013, containing the LAW ON THE ORDERING OF PUBLIC FINANCES, CONTROL OF EXEMPTIONS AND ANTI-EVASION MEASURES, which shall be read as follows: "Article 8. Air Transport Companies... Article 22 The Tax... a) ... b) ... c) In the case of Air, Land and Maritime Transport companies, incorporated abroad and operating in the country, they pay three percent (3%) of the total annual gross income from Honduran sources when the application of the rates indicated in literals a) and b) above results in less than three percent (3%) of the declared gross income. ... ..."

Article 8.-

Amend by addition Article 17 of Decree No. 278-2013 dated December 21, 2013, containing the LAW ON THE ORDERING OF PUBLIC FINANCES, CONTROL OF EXEMPTIONS AND ANTI-EVASION MEASURES, to add a new product on which Sales Tax must be paid, being PANELA (RAPADURA CANDY) produced artisanally.

Article 9.-

Amend Article 45 of Decree No. 278-2013 dated December 21, 2013, which shall be read as follows:

Article 45

SOLIDARITY AND SOCIAL PROTECTION FUND FOR THE REDUCTION OF EXTREME POVERTY. The Secretary of State in the Office of Finances is ordered to proceed with the establishment of a solidarity and social protection fund for the reduction of extreme poverty in the amount of FOUR BILLION FIVE HUNDRED MILLION LEMPIRAS (L 4,500,000,000.00); said funds or resources shall be obtained based on three percent (3%) of the increase in Sales Tax and deposited in the Central Bank of Honduras (BCH) in one or more Banks of the National System through a trust agreement in order to guarantee that the economic resources collected in the aforementioned fund are exclusively intended to guarantee the continuity of the beneficiaries of the "Ten Thousand Bono" Program and other social projects and programs, promoted by the Presidency of the Republic or the Secretary of State designated by the Council of Secretaries of State".

Article 10.-

This Decree shall enter into force as of the day of its publication in the Official Gazette La Gaceta. Done in the city of Tegucigalpa, municipality of the Central District, in the Chamber of Sessions of the National Congress on the eighth day of the month of January of two thousand fourteen. MAURICIO OLIVA HERRERA PRESIDENT, BY LAW RIGOBERTO CHANG CASTILLO SECRETARY ÁNGELDARIO BANEGAS LEIVA SECRETARY To the Executive Branch. Therefore: Execute. Tegucigalpa, M.D.C., January 24, 2014. PORFIRIO LOBO SOSA PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICE OF FINANCES. WILFREDO CERRATO RODRÍGUEZ ADMINISTRATIVE COURT OF LAW NOTICE The undersigned, Secretary by Law of the Court of Law of Administrative Matters, is designated by this Office to the interested parties and for the corresponding legal effects. MAKES KNOWN: That on July 28, 2013, Lic. AIDA AMPARO PUERTO appeared before this Office, in her capacity as Legal Magistrate of the Commercial Company called "SEGURO'S CAMPEROS" S.A. de C.V., subject matter of ordinary proceedings to which was assigned entry order number 318-13, against the State of Honduras through the National Commission of Banks and Insurance (C.N.B.S.). For the purpose of declaring that an administrative act is not in accordance with law and consequently decreeing the nullity of an administrative resolution.- Recognition of an individualized legal pension.- That the necessary measures be adopted for the full restoration thereof.- Suspension of the challenged act.- Documents are attached.- Enabling of non-business days and hours.- The following Resolutions are challenged: No. DPUF-584/05-04-2013 dated five (5) of April of two thousand thirteen (2013) and DPUF-1112/02-07-2013 dated two (2) of July of two thousand thirteen (2013), issued by The National Commission of Banks and Insurance (C.N.B.S.). LIC. JORGE DAVID MONCADA LÓPEZ SECRETARY, BY LAW 5 A. 2014 REPUBLIC OF HONDURAS SECRETARIAT OF AGRICULTURE AND LIVESTOCK NATIONAL AGRICULTURAL HEALTH SERVICE TECHNICAL SANITATION SUBDIVISION NOTICE OF RENEWAL OF PESTICIDE REGISTRATION AND RELATED SUBSTANCES To commerce, the agricultural sector and the general public, and for legal purposes in accordance with what MAKES KNOWN: That at this time a request for pesticide registration and related substance is being processed. The Attorney MARIA LILIANA AGUILAR GUILLÉN, representative of the company WILLBUR-ELLIS, indicated that she presents the Registration of the product with commercial name TRIPOL PLUS, composed of COPPER SULFATE PENTAHYDRATE COMPOUND OF GLYCONE, ALIPHATIC POLYCARBOXYLATE. In the form of LIQUID Manufacturer (origin) WILLBUR-ELLIS CO. UNITED STATES Type of Use: ADJUVANT (SURFACTANT). Any interested party may submit when it deems technical and/or scientific grounds that demonstrate the impossibility of granting registration of unhealthy field for agriculture and/or commerce, to do so within a period of (10) working days after the publication of this NOTICE, in order to exercise the aforementioned action. Legal Basis: Phytosanitary Law, Decree No. 157-94, Regulation on the Health, Use and Control of Pesticides, Agreement No. 643-98 and the Administrative Procedures Law. Tegucigalpa, M.D.C., seen (57) day of March 2014. "THIS NOTICE IS VALID FOR THREE MONTHS FROM THE DATE" Dr. JOSE LIZARDO REYES PUERTO GENERAL DIRECTOR OF SENASA

Notes

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