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.

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Contact Information
For additional information concerning this Alert, please contact:
 
Ernst & Young, S.A., San José, Costa Rica
Rafael Sayagues+506 2208 9880
Alexandre Barbellion+506 2208 9800
Ernst & Young Panama
Karem Marquez(504) 557-7921
Latin American Business Center, New York
Pablo Wejcman(212) 773-5129
Ana Mingramm(212) 773-9190
Enrique Perez Grovas(212) 773-1594
International Tax Services - London
Jose Padilla+44 20 7760 9253

Document ID: 2016-1591