09 November 2016 Honduras enacts new municipal tax amnesty program Honduras published, in the Official Gazette on October 24, 2016, Decree 130-2016 (the Decree), establishing a new tax amnesty program. According to the Decree, amnesty is granted to all taxpayers (legal entities and individuals) for late payment interest, fines and surcharges accrued on municipal tax liabilities1 arising from tax controversies or litigation at the administrative or judicial levels. The amnesty will apply to interest, fines and surcharges accrued up to December 31, 2015.
Document ID: 2016-1907 | |||||||||||||||||||||||