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February 4, 2021Amended

Amnesty Packages

Congreso Nacional

  • Decree: 188-2020
  • Published: February 4, 2021
  • Issuing body: Congreso Nacional
  • Gazette: 35,506
  • Category: Financial & Tax

Summary

AIThis summary was generated by AI and may contain errors. Always verify against the original law text below. Not legal advice. Learn how we use AI

This 2020 decree forgives fines, surcharges, and interest on overdue debts owed to the State by citizens and businesses in multiple areas: driver's licenses, firearms, municipal licenses, social security, telecommunications, vehicle taxes, municipal taxes, and environmental fees. The amnesty allows debtors to pay only the original amount without penalties during 90 days. It aims to make it easier for more people to comply with their State obligations in a less burdensome way.

Considerations

Whereas the Constitution of the Republic establishes in its Article 351 that "The tax system shall be governed by the principles of legality, proportionality, generality, and equity, in accordance with the taxpayer's economic capacity".

Whereas the National Congress of the Republic, by means of Decree No. 168-2019 dated December 12, 2019 and published in the Official Journal "La Gaceta" on February 24, 2020, Edition No. 35,183, approved a general amnesty of fines and surcharges for late payment or non-payment of obligations of natural and legal persons, in order to contribute to the fulfillment of obligations in the least burdensome manner.

Whereas Decree No. 168-2019, with a validity period of ninety (90) days from February 24, 2020, did not produce the expected effect due to the consequences of the global COVID-19 pandemic.

Whereas in order to guarantee the purposes of Decree No. 168-2019, it is necessary to extend its period of validity and thereby provide the opportunity for the Honduran people to benefit from what is established in the same amnesty decree.

Whereas amnesty is a mechanism that contributes to the state entities in achieving more effective tax collection, incentivizes the population to pay its tax obligations, and reduces the cost of compliance with the same.

Whereas in accordance with what is established in Article 205, Attribute 1) of the Constitution of the Republic, it is within the authority of the National Congress to: Create, decree, interpret, reform, and repeal laws.

Whereas the Constitution of the Republic of Honduras in its Article 145 establishes that the State must guarantee the protection of the health of the Honduran people.

Whereas Article 59 of the Constitution of the Republic establishes that "The human person is the supreme purpose of society and the State".

Whereas Decree No. 29-2020 dated March 12, 2020 and published in the Official Journal "La Gaceta" on the same date, Edition No. 35,198, contains tax incentives for natural and legal persons, state institutions in the acquisition of masks, hand gel, raw materials and necessary supplies for the prevention and fight against the COVID-19 Pandemic.

Whereas by means of Executive Decree Number PCM-005-2020 dated February 10, 2020 and published in the Official Journal "La Gaceta" on the same date and its amendments, a STATE OF HUMANITARIAN AND SANITARY EMERGENCY was declared throughout the national territory, with the purpose of continuing and strengthening the actions for prevention, control, and guaranteeing care for persons suffering from dengue; likewise strengthening the actions of surveillance, prevention, control, and guaranteeing care for persons in the face of the probable occurrence of Coronavirus infection (COVID-19), which was extended by Executive Decree Number PCM-146-2020 published in the Official Journal "La Gaceta" on December 29, 2020.

Whereas in accordance with Article 205, Attribute 1) of the Constitution of the Republic, it is the authority of the National Congress to: Create, decree, interpret, reform, and repeal laws.

Whereas under Article 29 of Legislative Decree 266-2013, published in the Official Journal "La Gaceta" on January 23, 2014, the Office of the Secretary of State for General Coordination of Government is created.

Whereas by means of Executive Agreement No. 107-2020 dated September 30, 2020, citizen CARLOS ALBERTO MADERO ERAZO is appointed as Secretary of State for General Coordination of Government.

Whereas Article 24 of the Regulation of Organization, Functioning, and Powers of the Executive Branch describes that the Secretaries of State have the common attributes provided for in the Constitution of the Republic and in the Law that correspond to them; likewise, the knowledge and resolution of matters of the Branch, in accordance with the Law, being able to delegate to the Under-Secretaries, General Secretary, and General Directors the exercise of specific attributes.

Whereas Article 36 of the General Law of Public Administration, specifically numeral 1, indicates that to guide, direct, coordinate, supervise, and control the activities of their respective offices, without prejudice to the attributes that the Constitution and Laws confer to other Bodies, are common attributes and duties of the Secretaries of State.

Whereas by means of Article 1 of Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018, it is decreed to reform the first paragraph of Article 1 of Executive Decree PCM No. 009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" on March 23, 2018, which states: that the Presidential Directorate of Planning, Results-Based Budgeting and Public Investment (DPPI) and its three (3) Sub-directorates: Planning; Results-Based Budgeting and Public Investment; and Territorial Development, are integral parts of the Office of the Secretary of State for General Coordination of Government, among other entities.

Whereas Article 31 of Executive Decree PCM No. 009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" on March 23, 2018, was reformed under Article 8 of Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018, which describes in Article 1 the following: The Presidential Directorate of Planning, Results-Based Budgeting and Public Investment is created as an administrative body of the Presidency of the Republic, attached to the Office of the Secretary of State for General Coordination of Government, whose Director shall be appointed and removed at the pleasure of the President of the Republic and indicates its attributes.

Whereas by means of Executive Agreement No. 170-2020 dated December 28, 2020, citizen Efraín Corea Yánez was removed, effective December 31, 2020, from the position of Presidential Director of Planning and Strategic, Budgeting and Public Investment, and as of the date, the Presidential Directorate of Planning, Results-Based Budgeting and Public Investment (DPPI) is without a head.

Whereas pursuant to Executive Agreement No. 00020-16 dated February 10, 2016, citizen Jaime José Salinas Saravia was appointed to the position of Chief of the Division of Territorial Development Planning.

Whereas under Article 29 of Legislative Decree 266-2013, published in the Official Journal "La Gaceta" on January 23, 2014, the Office of the Secretary of State for General Coordination of Government is created.

Whereas by means of Executive Agreement No. 107-2020 dated September 30, 2020, citizen CARLOS ALBERTO MADERO ERAZO is appointed as Secretary of State for General Coordination of Government.

Whereas Article 24 of the Regulation of Organization, Functioning, and Powers of the Executive Branch describes that the Secretaries of State have the common attributes provided for in the Constitution of the Republic and in the Law that correspond to them; likewise, the knowledge and resolution of matters of the Branch, in accordance with the Law, being able to delegate to the Under-Secretaries, General Secretary, and General Directors the exercise of specific attributes.

Whereas Article 36 of the General Law of Public Administration, specifically numeral 1, indicates that to guide, direct, coordinate, supervise, and control the activities of their respective offices, without prejudice to the attributes that the Constitution and Laws confer to other Bodies, are common attributes and duties of the Secretaries of State.

Whereas Chapter I, Article 1, of Executive Decree Number PCM-001-2014 dated February 3, 2014, published in the Official Journal "La Gaceta" on February 22, 2014, describes the entities attached to the Office of the Secretary of State for General Coordination of Government, among which is found under numeral 1, the Presidential Directorate of Strategic Planning, Budgeting and Public Investment, repealed under Article 33 of Executive Decree Number PCM-009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" on March 23, 2018.

Whereas by means of Article 1 of Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018, it is decreed to reform the first paragraph of Article 1 of Executive Decree PCM No. 009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" on March 23, 2018, which states: that the Presidential Directorate of Planning, Results-Based Budgeting and Public Investment (DPPI) and its three (3) Sub-directorates: Planning; Results-Based Budgeting and Public Investment; and Territorial Development, are integral parts of the Office of the Secretary of State for General Coordination of Government, among other entities.

Whereas the National Congress of the Republic, by means of Legislative Decree No. 278-2013 dated December 21, 2013, published in the Official Journal "La Gaceta" on December 30, 2013, issued the Law for the Organization of Public Finances, Control of Exemptions and Anti-Evasion Measures, so that Article 45 of said Law instructs the Office of the Secretary of State in the Ministry of Finance to proceed with the creation of a Fund for Solidarity and Social Protection for the Reduction of Extreme Poverty for a sum of Four Billion Five Hundred Million Lempiras (L. 4,500,000,000.00). Such funds shall be deposited in the Central Bank of Honduras, or in one or more banks of the National Financial System, by means of a trust in order to guarantee that the economic resources collected in the aforementioned Fund are exclusively destined to guarantee the continuity and expansion of beneficiaries of the Program Bono 10,000 and other social projects and programs promoted by the Presidency of the Republic or the Office of the Secretary of State designated by the Cabinet of Ministers. The Executing Unit of the funds contained in this fund shall have social oversight integrated by representatives of non-governmental organizations designated by the Presidency of the Republic, which was modified by Decree No. 290-2013 dated January 8, 2014, published in the Official Journal "La Gaceta" on April 5, 2014.

Whereas in compliance with what is provided in Legislative Decree No. 278-2013 dated December 21, 2013, published in the Official Journal "La Gaceta" on December 30, 2013, under No. 27-2014, the "Trust Agreement Contract between the Office of the Secretary of State in the Ministry of Finance and the Central Bank of Honduras" was executed, a contract signed by the Head of the Office of the Secretary of State in the Ministry of Finance and the President and Legal Representative of the Central Bank of Honduras, on the thirty-first (31) day of the month of March of 2014.

Whereas the Eighth Clause of the Trust Agreement Contract executed between the Office of the Secretary of State in the Ministry of Finance and the Central Bank of Honduras No. 27-2014, specifically "Of the Technical Committee," indicates that for an effective and transparent administration of the trust funds, "The Trustee" shall be assisted by a Technical Committee, which shall be integrated, among other Institutions, by the Presidential Director of Planning, Results-Based Budgeting and Public Investment (DPPI), in representation of this Office of the Secretary of State.

Whereas by virtue of the fact that to date no Presidential Director of Planning, Results-Based Budgeting and Public Investment (DPPI) has been appointed, and in order to comply with what is established in the Eighth Clause of the Trust Agreement Contract entitled "Of the Technical Committee" regarding the integration thereof, the Secretary for General Coordination of Government, within the scope of his legal powers, delegates the representation of this Office of the Secretary of State by means of the present agreement.

Whereas citizen Karoline Pacheco Suazo transferred to this Institution effective January 1, 2019, to the position of Analyst of International Management and Promotion, by means of Agreement No. 00040-2019 dated March 1, 2019.

Whereas in Article 6 of the Law of the Central Bank of Honduras, it is established that the Board of Directors of the Central Bank of Honduras shall be integrated by five (5) directors, one of whom shall be President of the Institution and another Vice-President; and the members of the Board shall be appointed by the President of the Republic by means of the Office of the Secretary of State in the Ministry of Finance.

Whereas pursuant to what is provided in Article 7 of the Law of the Central Bank of Honduras, the members of the Board shall serve for four (4) years in the performance of their duties.

Whereas the term for which citizen EFRAÍN CONCEPCIÓN SUÁREZ TORRES was appointed as Director of the Central Bank of Honduras expired on January 27, 2021.

Whereas the President of the Republic by means of Executive Agreement Number 009-2018 dated January 27, 2018 and published in the Official Journal "La Gaceta" on January 30 of the same year delegated to the Private Secretary and Chief of Presidential Cabinet with rank of Secretary of State, citizen Ricardo Leonel Cardona López, the power to sign Appointment Agreements and other administrative acts regarding personnel movements; regulated by the Civil Service Law and other laws, as well as other personnel that by any modality render their services in said Offices of Secretaries of State and other Institutions dependent on the Executive Branch; including the Agreements that by express mandate of the Constitution of the Republic or of the Law are subject to appointment or removal at the pleasure of the President of the Republic.

Amendments

Articles

Article 1.-

The fine derived from the expiration of licenses for the period from March to December of the year 2020 is waived and its validity is extended for ninety (90) days after its publication, to all those citizens who at the time this Decree enters into force have not completed the procedures for:

  • 1)

    Renewal of the light vehicle driving license, issued by the National Directorate of Roads and Transportation (DNVT);

  • 2)

    Renewal of the permit for possession and/or carrying of commercial firearms, issued by the State Secretary in the Office of National Defense or by the State Secretary in the Office of Security; and,

  • 3)

    Renewal of the sanitary license and operating permits for individual merchants issued by the Municipal Corporations; whose expiration date is after Monday, March 16, 2020.

Article 2.-

AMNESTY HONDURAN INSTITUTE OF SOCIAL SECURITY (IHSS).- To expand the effects and validity of what is provided in Decrees No. 112-2016 of August 16, 2016, Decree No. 82-2017 of September 27, 2017 and Article 2 of Decree No. 129-2017 of January 18, 2018, Decree No. 51-2018 of June 7, 2018 and Article 253 of Decree No. 180-2018 of December 13, 2018 and Article 2 of Decree No. 168-2019 of December 12, 2019, referring to authorizing the Honduran Institute of Social Security (IHSS) to establish amnesty in the payment of surcharges, fines and interest on debts originated by the failure to pay employer contributions and worker contributions to said Institute, which were not remitted

by obligated employers in the public and private sectors; for an additional period within the validity of this Decree. The conditions and payment term in the case of debt documentation may be up to a maximum of five (5) years counted from the date of signing the commitment which shall be determined by the financial condition and nature of the subscribing Company or Institution and in accordance with the regulations established by the Honduran Institute of Social Security (IHSS).

Article 3.-

AMNESTY TELECOMMUNICATIONS. The benefit of amnesty is granted in the telecommunications sector during the period from the validity of this Decree, in which telecommunications service operators and other natural or legal persons that maintain pending payment obligations before the National Telecommunications Commission (CONATEL) may: 1) Make payment of the rates and charges for telecommunications operations owed until December 31, 2020, without penalties, surcharges or interest; and, 2) Subscribe payment agreements under the amnesty, in accordance with the Normative Resolution NR015/14 issued by the National Telecommunications Commission (CONATEL), provided that the payment is made within the validity of this Decree. Natural or legal persons who provide telecommunications services without having the respective enabling title may regularize their situation by requesting from the National Telecommunications Commission (CONATEL) the issuance of the enabling title or relevant registration, without incurring the payment of penalties, rights, supervision fees and radio-electric canon that should have been paid during the time of irregular operation.

Article 4.-

VEHICULAR AMNESTY. - The benefit of amnesty is granted during the period from the validity of this Decree in the following cases:

  • 1)

    To obligated taxpayers who are in arrears or who have not complied with their formal and material obligations to the State of Honduras, through the Institute of Property (IP), as of January 4, 2021, with respect to movable property categorized as vehicles and similar items, which are administered in the Vehicle Property Registry, in charge of the Institute of Property (IP), being able to pay the Single Annual Vehicle Registration Rate, vehicle registration fees, including municipal road taxes, free of fines and other types of sanctions, within the validity of this Decree, being able to arrange payment plans during this period, without any type of sanctions.

  • 2)

    The Institute of Property (IP) is authorized to prescribe ex officio and immediately all pending payment debts related to the Single Annual Vehicle Registration Rate, vehicle registration fees, including municipal road taxes and any type of sanctions, corresponding to Fiscal Period 2016, inclusive and those prior to it, for all movable property categorized as vehicles and similar items, 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 as of December 31, 2020, must be permanently removed from the Vehicle Property Registry. In the event that the owner of any movable property included in this measure requests to re-register said movable property, the Vehicle Property Registry must proceed accordingly, without any type of surcharge, provided that it does so within the year 2020 and pays the outstanding installments of the last five (5) years, for requests made after the year 2020, the penalty equivalent to one (1) average minimum wage in effect shall be made in accordance with what was approved by the tripartite commission.

  • 3)

    Until December 31, 2020, natural or legal persons, national or foreign, official or otherwise, who have obtained some tax incentive for the importation of an automotive vehicle free from the payment of taxes, under any current legislation, which grants tax benefits of that type, must present themselves before the State Secretary in the Office of Finance (SEFIN) to request authorization to sell 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 respective request. Said resolution must respect the legislation that motivated the issuance of the exemption in the sense of determining whether the authorization for sale is made free from the payment of taxes or whether the authorization for sale is conditioned on the payment of the corresponding taxes, adjusting 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, without the value of the vehicle for purposes of calculating the taxes to be paid being less than fifteen percent (15%) of the original value of the same, value which is determined by the State Secretary in the Office of Finance (SEFIN) for its application by the Customs office in which the corresponding Single Customs Declaration is processed.

  • 4)

    The aforementioned benefit is applicable to any natural or legal person who proves to have an exemption in their favor, including income earners or pensioners

    who do not live in Honduras, deceased persons or who have acquired a vehicle affected by an exemption from a third party, regardless of whether the State Secretary in the Office of Finance (SEFIN) keeps or not a copy of the authorizing file. The resolution authorizing the sale shall be the basis for Customs, ex officio, without the need for any procedure or resolution and with the optional intervention of a customs broker, to proceed to calculate the taxes to be paid, exempting the payment of any type of penalty. After nationalization, the vehicle must be registered or its registration updated in the Vehicle Property Registry, exempting the payment of the sanctions that correspond; and,

  • 5)

    It is authorized for a period of six (6) months and as an exception to the provisions contained in the Law on Strengthening Income, Social Equity and Rationalization of Public Spending, to permit the nationalization and registration of vehicles that have plates from another country, regardless of the country of origin, the type of vehicle or the age of the same. For this purpose, in the case of vehicles from 1996 and earlier, it will be necessary only to make the single payment of Ten Thousand Lempiras (L.10,000.00), which includes the 2020 registration, municipal tax, storage, customs clearance or any other storage charge; vehicles from 1997 to date will pay in accordance with the current tax regime, and must normally pay the registration and municipal tax, according to the address of their owner.

Article 5.-

MUNICIPAL AMNESTY. Grant Municipal Tax Amnesty in all municipalities of the country, in the payment of fines, surcharges, interest on debts, over-taxes and any other type of surcharges caused by arrears, which via administrative or judicial proceedings has accumulated as of December 31, 2020, in the payment of all municipal taxes, rates and contributions; natural or legal persons may make payment of their taxes free of charges due to arrears during the period of validity of this amnesty decree in accordance with what is established in the same, 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, amnesty shall be applied, or a twenty percent (20%) discount and amnesty.

Article 6.-

Grant the benefit of amnesty in the Telecommunications Sector for surcharges and interest to the Honduran Telecommunications Company (HONDUTEL). During the period covered by the validity of this Decree, for pending payment obligations before the National Telecommunications Commission (CONATEL), Honduran Telecommunications Company (HONDUTEL), within the present amnesty may: Make payment of the rights, canons,

fees, penalties, fines, mandatory contributions and charges for telecommunications operations owed as of December 31, 2020, without penalties of surcharges and interest; the National Telecommunications Communication (CONATEL) is authorized to subscribe a payment agreement and/or arrangement for the concepts covered in numeral 1), under the amnesty within the validity of this Decree. The validity and terms of the aforementioned payment agreement to be subscribed must be established in the same, in accordance with the agreements reached between the parties. Similarly, consolidation of debts is authorized in the sense of unifying pending payment obligations in HONDUTEL, as well as compensation of debts between both institutions and assets, which may be considered an integral part of the payment agreements to be subscribed. Said compensation must be carried out within the parameters set forth in the general provisions of the budget and other applicable regulations.

Article 7.-

Grant the benefit of amnesty for fines, surcharges and interest, during the period of validity of this Decree, of all pending payment obligations with the National Electric Energy Company (ENEE). Natural and legal persons who wish to take advantage of this amnesty must: Make payment of the corresponding values of electrical energy without the application of surcharges, fines and interest. Subscribe payment agreements under the amnesty established in this Decree with the validity and terms determined in the same. State institutions that subscribe payment agreements may make debt compensation, which may be part of the agreement to be subscribed.

Article 8.-

Establish a Tax Amnesty in the charge of fines and surcharges for the non-submission of the Environmental Compliance Measures Report (ICMA) that indicates the respective Environmental License issuance resolution issued by the State Secretary in the Office of Natural Resources and Environment and that contemplates the General Environmental Law and General Regulations. This amnesty is available to obligated parties in arrears who pay the amounts and arrears surcharges and present the other overdue reports no later than September 30, 2020, provided that and during the delay in submitting said report or reports, no environmental damage has been caused or having been caused, repaired to the satisfaction of the environmental authority. Establish amnesty in the payment of fines and surcharges for the non-submission or untimely submission of the Environmental Compliance Measures Report (ICMA) established by the State Secretary in the Office of Natural Resources and Environment. The amnesty referred to in the preceding paragraph is for those projects that in accordance

with the categorization table issued by the State Secretary in the Office of Natural Resources and Environment are found in Category 1, 2 and 3 with environmental license, excepting high environmental impact projects; category 4, energy generation projects; category 2, 3 and 4; telecommunications, mining and its category, amnesty shall not be applicable if the works or activities projects that are in category 1, 2 and 3 during the delay in the submission of the Compliance Measures Report have caused damage to the environment and natural resources. The present amnesty is applicable to those projects on activities indicated in the preceding paragraph that have the non-resolution on the Compliance Measures Report (ICMA) and that are subject to fines at the entry into force of this Decree provided that they present before the State Secretary in the Office of Natural Resources and Environment the corresponding Environmental Compliance Measures Report (ICMA).

Article 9.-

This Decree shall have a validity of ninety (90) business days from the day of its publication in the Official Journal "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, in the Session held by the National Congress in Virtual form, on the seventh day of the month of January of two thousand twenty-one. MARIO ALONSO PÉREZ LÓPEZ PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., January 29, 2021. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE STATE SECRETARY IN THE OFFICE OF FINANCE MARCO ANTONIO MIDENCE MILLA

Legislative Branch DECREE No. 191-2020 WHEREAS: The Constitution of the Republic of Honduras in its Article 145 establishes that the State must guarantee the protection of the health of the Honduran people. WHEREAS: Article 59 of the Constitution of the Republic establishes that "The human person is the supreme end of society and the State". WHEREAS: Decree No. 29-2020 dated March 12, 2020 and published in the Official Journal "La Gaceta" on the same date, Issue No. 35,198, contains tax incentives for natural and legal persons, State institutions in the acquisition of masks, hand gel, raw materials and supplies necessary for the prevention and fight against the COVID-19 Pandemic. WHEREAS: By means of Executive Decree Number PCM-005-2020 dated February 10, 2020 and published in the Official Journal "La Gaceta" on the same date and its amendments, a STATE OF HUMANITARIAN AND SANITARY EMERGENCY was declared, throughout the national territory, for the purpose of continuing and strengthening actions for prevention, control and guaranteeing care for people suffering from dengue; likewise strengthening surveillance, prevention, control and guaranteeing care for people in the face of the probable occurrence of infection by Coronavirus (COVID-19), which was extended by Executive Decree Number PCM-146-2020 published in the Official Journal "La Gaceta" dated December 29, 2020. WHEREAS: In accordance with Article 205 Attribution 1) of the Constitution of the Republic, it is the power of the National Congress: To create, decree, interpret, reform and repeal laws. THEREFORE, IT DECREES:

Article 1.-

Reform Articles 1 and 2 of Decree No. 29-2020, dated March 12, 2020 and published in the Official Journal "La Gaceta" on March 12, 2020, which must be read as follows:

Article 1

Natural persons... To make this effective... Exempt from fifteen... The non-subjection established in this Article shall have a duration until December 31, 2021".

Article 2

State Institutions are not subject to the payment of Sales Tax and Production and Consumption Tax, in the local purchase and importation of sanitizing products and medicines to address the sanitary emergency and combat the effects of the probable risk of infection by Coronavirus (COVID-19), until December 31, 2021".

Article 2.-

This Decree enters into force from the day of its publication in the Official Journal "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, in the Session held by the National Congress in Virtual form, on the twenty-first day of the month of January of the year two thousand twenty-one. MARIO ALONSO PÉREZ LÓPEZ PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., February 3, 2021. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE STATE SECRETARY IN THE OFFICE OF FINANCE MARCO ANTONIO MIDENCE MILLA

Office of the General Coordinator of Government AGREEMENT No. SCGG-00004-2021 THE STATE SECRETARY GENERAL COORDINATOR OF GOVERNMENT Tegucigalpa, M.D.C., January 18, 2021 WHEREAS: Under Article 29 of Legislative Decree 266-2013, published in the Official Journal "La Gaceta" on January 23, 2014, the Office of the General Coordinator of Government is created. WHEREAS: Under Executive Agreement No. 107-2020 dated September 30, 2020, citizen CARLOS ALBERTO MADERO ERAZO is appointed as State Secretary General Coordinator of Government. WHEREAS: Article 24 of the Regulation on Organization, Functioning and Competencies of the Executive Branch describes that it corresponds to the State Secretaries the common attributions provided in the Constitution of the Republic and in the Law, that correspond to them, likewise, the knowledge and resolution of the matters of the Department, in accordance with the Law, being able to delegate in the Under-secretaries, General Secretary and General Directors the exercise of specific attributions. WHEREAS: Article 36 of the General Law of Public Administration, specifically numeral 1 indicates that To guide, direct, coordinate, supervise and control the activities of their respective offices, without prejudice to the attributions that the Constitution and the Laws confer to other Bodies, are common attributions and duties of the State Secretaries. WHEREAS: By means of Article 1 of Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018, it is decreed to reform the first paragraph of Article 1 of Executive Decree PCM No. 009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" of March 23, 2018, which indicates: that the Presidential Directorate of Planning, Budget by Results and Public Investment (DPPI) and its three (3) Sub-directorates are an integral part of the Office of the General Coordinator: of Planning; Budget by Results and Public Investment; and, Territorial Development. WHEREAS: Article 31 of Executive Decree PCM No. 009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" of March 23, 2018, was reformed under Article 8 of Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018, which describes in Article 1, the following: The Presidential Directorate of Planning, Budget by Results and Public Investment is created, as an administrative body of the Presidency of the Republic, attached to the Office of the General Coordinator of Government, whose Director shall be of free appointment

and removal by the President of the Republic and indicates its attributions. WHEREAS: Under Executive Agreement No. 170-2020 dated December 28, 2020, citizen Efraín Corea Yánez was terminated effective December 31, 2020, from the position of Presidential Director of Planning and Strategic Planning, Budget and Public Investment, the Presidential Directorate of Planning, Budget by Results and Public Investment (DPPI) being vacant as of that date. WHEREAS: According to Executive Agreement No. 00020-16 dated February 10, 2016, citizen Jaime José Salinas Saravia was appointed as Chief of the Territorial Development Planning Division. THEREFORE, In application of Article 29 of Legislative Decree 266-2013, Article 36 of the General Law of Public Administration, Articles 24 of the Regulation on Organization, Functioning and Competencies of the Executive Branch, Articles 1 and 8 reformed under Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018. IT AGREES: FIRST: Assign the functional responsibility of the Presidential Directorate of Planning, Budget by Results and Public Investment to citizen Jaime José Salinas Saravia, Chief of the Territorial Development Planning Division, effective January 18, 2021. SECOND: The responsibility that derives from the decisions taken in the development of the assigned attributions shall be imputable to the Chief of the Territorial Planning Division, as the responsible body. THIRD: This Agreement does not have budgetary effect and is subject to revocation by the appointing authority at any time. FOURTH: This Agreement is of immediate execution and shall have legal effect. FIFTH: Transmit this Agreement to the Interested Party. LET IT BE COMPLIED WITH AND PUBLISHED. CARLOS ALBERTO MADERO ERAZO State Secretary General Coordinator of Government. MARÍA DE LOS ÁNGELES MILLA GÚNERA General Secretary

Office of the General Coordinator of Government AGREEMENT No. SCGG-00005-2021 THE STATE SECRETARY GENERAL COORDINATOR OF GOVERNMENT Tegucigalpa, M.D.C., January 27, 2021 WHEREAS: Under Article 29 of Legislative Decree 266-2013, published in the Official Journal "La Gaceta" on January 23, 2014, the Office of the General Coordinator of Government is created. WHEREAS: Under Executive Agreement No. 107-2020 dated September 30, 2020, citizen CARLOS ALBERTO MADERO ERAZO is appointed as State Secretary General Coordinator of Government. WHEREAS: Article 24 of the Regulation on Organization, Functioning and Competencies of the Executive Branch describes that it corresponds to the State Secretaries the common attributions provided in the Constitution of the Republic and in the Law, that correspond to them, likewise, the knowledge and resolution of the matters of the Department, in accordance with the Law, being able to delegate in the Under-secretaries, General Secretary and General Directors the exercise of specific attributions. WHEREAS: Article 36 of the General Law of Public Administration, specifically numeral 1 indicates that To guide, direct, coordinate, supervise and control the activities of their respective offices, without prejudice to the attributions that the Constitution and the Laws confer to other Bodies, are common attributions and duties of the State Secretaries. WHEREAS: Chapter I, Article 1, of Executive Decree Number PCM-001-2014 dated February 3, 2014, published in the Official Journal "La Gaceta" on February 22, 2014, describes the entities attached to the Office of the General Coordinator of Government, among which is found under numeral 1, the Presidential Directorate of Strategic Planning, Budget and Public Investment, repealed under Article 33 of Executive Decree Number PCM-009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" on March 23, 2018.

WHEREAS: By means of Article 1 of Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018, It is Decreed to reform the first paragraph of Article 1 of Executive Decree PCM No. 009-2018 dated March 15, 2018, published in the Official Journal "La Gaceta" of March 23, 2018, which indicates: that the Presidential Directorate of Planning, Budget by Results and Public Investment (DPPI) and its three (3) Sub-directorates are an integral part of the Office of the General Coordinator: of Planning; Budget by Results and Public Investment, and, Territorial Development. WHEREAS: The National Congress of the Republic, by means of Legislative Decree No. 278-2013 dated December 21, 2013, published in the Official Journal "La Gaceta" on December 30, 2013, issued the Law on Ordering Public Finance, Control of Exemptions and Anti-evasion Measures, so that Article 45 of said Law instructs the State Secretary in the Office of Finance to proceed with the constitution of a Fund for Solidarity and Social Protection for the Reduction of Extreme Poverty in the amount of Four Thousand Five Hundred Million Lempiras (L. 4,500,000,000.00). These funds shall be deposited in the Central Bank of Honduras, or in one or more banks of the National Financial System, by means of a trust to ensure that the economic resources collected in the aforementioned Fund are exclusively destined to guarantee the continuity and expansion of beneficiaries of the Bonus Program 10,000 and other social projects and programs promoted by the Presidency of the Republic or the State Secretary designated by the Council of Ministers. The Executing Unit of the funds contained in this fund shall have the social oversight integrated by representatives of non-governmental organizations designated by the Presidency of the Republic, which was modified by Decree No. 290-2013 dated January 8, 2014, published in the Official Journal "La Gaceta" on April 5, 2014. WHEREAS: In compliance with what is provided in Legislative Decree No. 278-2013 dated December 21, 2013, published in the Official Journal "La Gaceta" on December 30, 2013, under No. 27-2014, the "Trust Agreement between the State Secretary in the Office of Finance and the Central Bank of Honduras was subscribed, contract signed by the Head of the State Secretary in the Office of Finance and the President and Legal Representative of the Central Bank of Honduras, on the thirty-first (31) day of March two thousand fourteen (2014).

WHEREAS: The Eighth Clause of the Trust Agreement subscribed between the State Secretary in the Office of Finance and the Central Bank of Honduras No. 27-2014, specifically "Of the Technical Committee" indicates that for an effective and transparent administration of the trust funds "The Trustee" shall be assisted by a Technical Committee, which shall be composed among other Institutions, the Presidential Director of Planning, Budget by Results and Public Investment (DPPI), in representation of this State Secretary. WHEREAS: In view of the fact that as of this date the Presidential Director of Planning, Budget by Results and Public Investment (DPPI) has not been appointed and to comply with what is established in the Eighth Clause of the Trust Agreement called "Of the Technical Committee" regarding its composition, the Secretary General Coordinator of Government within the framework of his legal powers, delegates the representation of this State Secretary by means of this agreement. WHEREAS: Citizen Karoline Pacheco Suazo transferred as of January 1, 2019 to this Institution, to the position of Analyst of Management and International Promotion, by means of Agreement No. 00040-2019 dated March 1, 2019. THEREFORE, In application of Article 45 of Legislative Decrees 278 and 290-2013, Article 36, of the General Law of Public Administration, Articles 24 of the Regulation on Organization, Functioning and Competencies of the Executive Branch, Article 1 reformed under Executive Agreement Number PCM-025-2018, dated June 25, 2018, published in the Official Journal "La Gaceta" on July 25, 2018. IT AGREES: FIRST: Delegate the representation before the Technical Committee of the "Trust Fund for Solidarity and Social Protection for the Reduction of Extreme Poverty" to citizen Karoline Pacheco Suazo, Analyst of Management and International Promotion, in view of the fact that the Presidential Director

of Planning, Budget by Results and Public Investment (DPPI) has not been appointed as of this date. SECOND: The responsibility that derives from the decisions taken in the development of the assigned attributions shall be imputable to the Analyst of Management and International Promotion, as the delegated body. THIRD: This Agreement is of immediate execution and is subject to revocation by the appointing authority at any time. FOURTH: Transmit this Agreement to the Interested Party. LET IT BE COMPLIED WITH AND PUBLISHED. CARLOS ALBERTO MADERO ERAZO State Secretary General Coordinator of Government. MARÍA DE LOS ÁNGELES MILLA GÚNERA General Secretary Office of the General Coordinator of Government State Secretary in the Office of Finance AGREEMENT No. 197-2021 Tegucigalpa, M.D.C., February 4, 2021. THE PRIVATE SECRETARY AND CHIEF OF PRESIDENTIAL CABINET, WITH THE RANK OF STATE SECRETARY WHEREAS: Article 6 of the Law of the Central Bank of Honduras establishes that the Board of Directors of the Central Bank of Honduras shall be composed of five (5) directors, of which one shall be President of the Institution and another Vice President; and, that the members of the Board shall be appointed by the President of the Republic through the State Secretary in the Office of Finance. WHEREAS: In accordance with the provision of Article 7 of the Law of the Central Bank of Honduras, the members of the Board shall serve (4) years in the performance of their duties. WHEREAS: The term for which citizen EFRAÍN CONCEPCIÓN SUÁREZ TORRES was appointed as Director of the Central Bank of Honduras expired on January 27, 2021. WHEREAS: The President of the Republic by means of Executive Agreement Number 009-2018 dated January 27, 2018 and published in the Official Journal "La Gaceta" on January 30 of the same year delegated to the Private Secretary and Chief of Presidential Cabinet with the rank of State Secretary, citizen Ricardo Leonel Cardona López, the power to sign Appointment Agreements

and other administrative acts for personnel movement; regulated by the Civil Service Law and other laws, as well as, other personnel that in any way provide their services in said State Secretaries and other Institutions dependent on the Executive Branch; including Agreements that by express mandate of the Constitution of the Republic or the Law, are of free appointment or removal by the President of the Republic. THEREFORE: In the use of his powers with which he was invested by the President of the Republic by means of Executive Agreement Number 009-2018 dated January 27, 2018 and published in the Official Journal "La Gaceta" on January 30, 2018, and in application of Articles 235 and 245 attributions 1, 5 and 11 of the Constitution of the Republic; Articles 6 and 7 of the Law of the Central Bank of Honduras; Articles 11, 116, 118, 119 and 122 of the General Law of Public Administration. IT AGREES:

Article 1.-

Appoint citizen EFRAÍN CONCEPCIÓN SUÁREZ TORRES, to the position of Director of the Central Bank of Honduras, effective February 4, 2021 until January 27, 2025.

Article 2.-

The appointed person shall be assigned the salary that for said officials is budgeted in the Institution for which he will provide his services.

Article 3.-

The appointed person shall take possession of his position on February 4, 2021, once he has taken his corresponding Oath of Law.

Article 4.-

The appointed person must present his Sworn Statement of Income, Assets and Liabilities before the Superior Court of Accounts within the period required by law.

Article 5.-

This Executive Agreement shall enter into force as of the date hereof and shall be published in the Official Gazette "La Gaceta". RICARDO LEONEL CARDONA LOPEZ, PRIVATE SECRETARY AND HEAD OF PRESIDENTIAL CABINET, WITH THE RANK OF SECRETARY OF STATE ACTING BY DELEGATION THROUGH AGREEMENT NUMBER 009-2018 MARCO ANTONIO MIDENCE MILLA SECRETARY OF STATE IN THE MINISTRY OF FINANCE _______ THE NATIONAL COMPANY FOR GRAPHIC ARTS is not responsible for the content of publications; in all cases the same is faithful to the original that we received for the purpose

(E.N.A.G.) Miraflores Sur Colony, Government Civic Center Phones: 2230-1120, 2230-4957, 2230-1339 Subscriptions: Name:___________________________________________________________________________________________ Address: _________________________________________________________________________________________ Telephone: _________________________________________________________________________________________ Company: __________________________________________________________________________________________ Office Address: __________________________________________________________________________________ Office Telephone: ___________________________________________________________________________________ Preview The Official Gazette La Gaceta circulates Monday through Saturday Next Edition Send your information to: unit price: Lps. 15.00 Physical and Digital Subscription Lps. 2,000.00 annual, six months Lps. 1,000.00 La Gaceta is at the forefront of technology, now offering its clients the service in digital version at the national and international level on its website www.lagaceta.hn For more information call Tel.: 2230-1339 or email: gacetadigitalhn@gmail.com We have: • Online consultation service. 1) RESOLVES: To appoint the citizen GLENDA MARITZA ANTUNEZ RIVERA with Identity No. 1517-1986-00573, as First Municipal Councilor of the Municipal Corporation of San Esteban, department of Olancho TEGUCIGALPA Miraflores Sur Col., Government Civic Center, adjacent to the Judicial Branch. SAN PEDRO SULA Exit to Puerto Cortés, Commercial Center "Los Castaños", Telephone: 2552-2699. DISTRIBUTION CENTERS:

  • PCM-15-2022 — This decree approves the Medium-Term Macro Fiscal Framework (MMFMP) 2023-2026, a plan that establishes economic and fiscal projections for the country for the coming years. It affects all citizens by defining how the government will manage its spending and revenue, with objectives of reducing poverty, generating employment, and maintaining responsible fiscal stability. (Decree PCM-15-2022, 2022)
  • Decreto Legislativo No. 7-2026 — Ampliación y restablecimiento del Paquete de Amnistías Tributarias y de Servicios Públicos — This decree forgives fines, surcharges and interest on municipal taxes, electricity, vehicles, telecommunications, water and national taxes for debts accumulated until December 2025. It benefits individuals and businesses who pay their obligations during 3 to 4 months without additional penalties, allowing them to catch up while the State recovers income. It also includes immigration amnesty for undocumented foreigners who register with Migration authorities. (Decree 7-2026, 2026)
  • Decree 7-2026 — This decree grants tax and public service amnesties for three to four months to individuals and businesses owing fines, interest and surcharges to municipalities, ENEE, HONDUTEL, water services and national taxes through December 2025. It allows citizens to pay their debts without additional penalties and to regularize old vehicles. It also suspends migration sanctions for people in irregular status through December 2026. (Decree 7-2026, 2026)
  • Legislative Decree No. 78-2026 — Tax, Municipal, IHSS, Drinking Water and Sanitation Amnesty — This decree forgives penalties, surcharges, and interest for taxpayers, municipalities, companies, and citizens who owe taxes, IHSS contributions, and water services for 4 months. It benefits debtors who regularize their payments without financial penalties, helping ease the economic crisis while the State recovers revenue. (Decree 78-2026, 2026)
  • Agreement-Creates-053 — This CREE agreement (2021-2024) approves the maximum electricity rates that ENEE must apply starting May 2020, adjusting costs due to fuel price drops and the COVID-19 pandemic. It affects all electricity users in Honduras, allowing generation costs to be reflected more accurately. (Decree 2021-2024, 2020)

Notes

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