21 September 2016 Honduras extends filing date of 'Monthly Purchases Sales Tax Return' The Tax Authorities extended the due date for filing the "Monthly Purchases Sales Tax Return" from the 10th of each month to the 20th of each month. On September 1, 2016, the Tax Authorities in Honduras issued Agreement No. CPAT-SG-073-2016, extending the due date for filing the "Monthly Purchases Sales Tax Return" (the Return) from the 10th of each month to the 20th of each month. The Tax Authorities first established the requirement to report purchases and imports on the Return through Agreement No. DEI-SG-276-2015 (February 9, 2016). Taxpayers categorized as medium and large taxpayers, including those operating under special tax regimes or carrying out exempt business transactions, must file the Return by the 20th of the month through the Tax Authorities' web-based platform DET LIVE. Accordingly, the September Return is due October 20, 2016.
Document ID: 2016-1591 | |||||||||||||||||||||||