Legislative Decree No. 148-2026 — Temporary Amnesty Regime on Late Interest and Fines of the Superior Court of Accounts
Congreso Nacional
- Decree: 148-2026
- Published: August 14, 2026
- Issuing body: Congreso Nacional
- Gazette: 37,220
- Category: Financial & Tax
Considerations
Whereas the Constitution of the Republic of Honduras recognizes the principle of legality, the proper administration of public resources, and the State's power to establish provisions that guarantee efficiency in public management. Likewise, it establishes an economic system of Honduras that is founded on principles of efficiency in production and social justice in the distribution of wealth and national income, as well as in the harmonious coexistence of factors of production that make possible the dignification of work as the principal source of wealth and as a means of realization of the human person.
Whereas the Superior Court of Accounts of Honduras (TSC), as the governing entity of public resource oversight, has the responsibility to ensure the proper administration of State assets and to promote mechanisms that facilitate compliance with obligations derived from administrative or civil responsibilities determined in audit processes; and that, in consideration of principles of administrative efficiency, effective recovery of public funds, and incentive to voluntary compliance with obligations by obligated parties, it is appropriate to establish a temporary amnesty regime that permits the remission of moratory interest and fines, thus encouraging the regularization of pending obligations and favoring the prompt recovery of resources in favor of the State.
Whereas the Organic Law of the Superior Court of Accounts and other applicable regulations governing the Superior Court of Accounts of Honduras (TSC) empower such body to issue provisions and adopt administrative measures aimed at strengthening control mechanisms, collection, and regularization of obligations derived from its resolutions; therefore, in harmony with current legal regulations and principles of public interest, transparency, and administrative efficiency, it is appropriate to establish an exceptional amnesty mechanism regarding moratory interest and fines applicable to obligated parties before said Institution.
Whereas in accordance with Article 205, Attribution 1) of the Constitution of the Republic of Honduras, it is within the power of the National Congress to: Create, decree, interpret, reform, and repeal laws.
Whereas the Constitution of the Republic of Honduras establishes that the State has as its purpose to assure its inhabitants economic and social well-being, promoting the integral development of communities through the strengthening of their institutions.
Whereas the Municipal Law recognizes Municipalities as organs of government and local administration, endowed with juridical personality and autonomy to manage matters of municipal interest and promote the integral development of their inhabitants.
Whereas the Municipality of Nueva Frontera, Department of Santa Bárbara, created by Decree No. 192-97 dated January 20, 1997, requires strengthening its operational capacity to attend with greater efficiency the needs of its communities and guarantee the adequate provision of municipal public services.
Whereas agricultural and livestock activities constitute the principal economic base of the Municipality, for which reason it is necessary to have adequate means of transportation that facilitate project supervision, the transfer of municipal personnel, the attention to communities, and the efficient fulfillment of institutional functions. Legislative Branch
Articles
The benefit of AMNESTY is hereby granted, effective as of the entry into force of this Decree and for a period of four (4) months, to obligated subjects before the oversight of the Superior Court of Accounts (TSC), whether these are natural persons, legal persons, and all institutions of the Public Administration that maintain payment obligations derived from pending civil liability through the 2025 period, in order that they may regularize their situation through payment of the principal obligation or the subscription of payment plans with the Superior Court of Accounts (TSC) and the General Prosecution of the Republic (PGR), without the application of sanctions, fines, surcharges, or interest, with the procedures established in applicable legislation being observed in each concrete case. The benefit provided for in this Article shall be applicable even when the corresponding expedients are in process, investigation, execution, or collection proceedings before the Superior Court of Accounts (TSC) or have been forwarded to the General Prosecution of the Republic (PGR) for the legal or administrative actions as appropriate, and in such cases the respective payment plans may be subscribed and the benefits of this Amnesty may be accepted. Public employees responsible for the management of discharge in the corresponding systems are authorized to, under the protection of this Decree and once accreditation of compliance with the principal obligation or the conditions established in the payment plan subscribed with the Superior Court of Accounts (TSC) has been made, proceed to effect the cancellation of applicable fines, interest, and surcharges, as well as the updating of the corresponding records for the benefit of the obligated subject benefiting from this Decree.
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-third day of the month of July of two thousand twenty-six. JOSÉ TOMÁS ZAMBRANO MOLINA PRESIDENT CARLOS ROBERTO LEDEZMA CASCO SECRETARY FRANCIS OMAR CABRERA MIRANDA SECRETARY To the Executive Branch Therefore: Execute. Tegucigalpa, M.D.C., July 24, 2026 NASRY JUAN ASFURA ZABLAH PRESIDENT OF THE REPUBLIC SECRETARIAT OF STATE IN THE OFFICE OF THE PRESIDENCY THE NATIONAL CONGRESS, WHEREAS: The Constitution of the Republic of Honduras establishes that the State has as its purpose to ensure to its inhabitants economic and social well-being, promoting the integral development of communities through the strengthening of their institutions. WHEREAS: The Law of Municipalities recognizes Municipalities as organs of government and local administration, endowed with legal personality and autonomy to manage matters of municipal interest and promote the integral development of their inhabitants. WHEREAS: The Municipality of Nueva Frontera, Department of Santa Bárbara, created by Decree No. 192-97 dated January 20, 1997, requires strengthening its operational capacity to attend with greater efficiency the needs of its communities and guarantee the adequate provision of municipal public services. WHEREAS: Agricultural and livestock activities constitute the principal economic base of the Municipality, therefore it is necessary to have adequate means of transportation that facilitate the supervision of projects, the transfer of municipal personnel, assistance to communities, and the efficient fulfillment of institutional functions. Legislative Branch
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- Decreto Legislativo No. 62-2026 — Presupuesto General de Ingresos y Egresos de la República, Reformulado, Ejercicio Fiscal 2026 — This decree approves Honduras' 2026 general budget of L444,335,810,947, reduced by 5.3% to improve efficiency. It prioritizes education, health, and infrastructure; allocates L6,817.9 million in fuel and electricity subsidies, and invests L48,229.6 million in productive projects. It affects all public institutions and citizens who depend on state services. (Decree 62-2026, 2026)
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