Taxpayers should review the Decree to determine if they are eligible for the amnesty program.

On May 2, 2018, Honduras published, in the Official Gazette, Decree No. 129-2017, which modifies the amnesty program originally established on January 1, 2016. The Decree also extends the deadline for taxpayers to apply for the amnesty program from December 31, 2017 to May 31, 2018.

In general, the amnesty program allows taxpayers to file tax returns (e.g., monthly, quarterly, annual) and information returns, and to modify returns already filed without the imposition of penalties, surcharges and interest on taxes incurred up to December 31, 2017. The incurred tax obligations should correspond to tax years 2013, 2014, 2015, 2016 and 2017 (the Amnesty Period), while customs obligations should correspond to tax years 2014, 2015, 2016 and 2017.

Additionally, during the Amnesty Period, taxpayers can obtain a certificate or final stamp from the tax authorities by making a payment of 1.5% of the gross income for the year that registered the highest gross income according to the annual income tax returns for the years included in the Amnesty Period. Taxpayers must file a request with tax authorities (and customs authorities if the taxpayer has filed customs returns) to make this 1.5% payment and obtain the certificate or final stamp. Once the taxpayer pays the 1.5%, the tax authorities (and customs authorities, if applicable) can no longer carry out an audit for the tax years included in the Amnesty Period.

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