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May 31, 2024

Honduran Tax Authority establishes new Virtual Office and sets 28 June operational start date

The Honduran Tax Authority's (SAR's) new Virtual Office is slated to start operations on 28 June 2024, the SAR indicated during training sessions held on the new platform's implementation. Initially, the start date was scheduled for 3 June 2024.

Agreement No. SAR-236-2024, dated 10 May, establishes the creation of the Tax Authority Virtual Office, and was published in the Official Gazette on 20 May. The implementation of the new Virtual Office was also broadly communicated through a press release on 14 May. (For details, see EY Global Tax Alert, Honduran Tax Authority launches its new Virtual Office, dated 22 May 2024.)

As detailed in the Agreement, the Tax Authority Virtual Office will enable taxpayers to carry out procedures electronically, ensuring the security and reliability of transactions. This includes the ability to prepare, amend, and submit tax returns, generate payment forms, make requests, receive electronic notifications, and more.

Furthermore, the Agreement stipulates that all taxpayers must use the Virtual Office for filing returns and fulfilling their tax obligations. To access the Virtual Office services, signing the online adhesion contract is mandatory.

Additionally, the Agreement regulates other important aspects concerning use of the Virtual Office, including relevant definitions, the online adhesion contract, as well as applicable forms for the Invoicing Regime, forms for the National Tax Registry, tax returns (determinative and informative) and reports that must be generated and/or presented through this new platform.

The Agreement also governs the Web Service modality, which will be used to prepare and submit informative tax returns using templates provided by the Tax Authority (as opposed to the Virtual Office) and requires manual registration of each transaction. In this regard, the Agreement clarifies which informative tax returns must be presented through the Web Service and which can be presented either through this service or the Virtual Office, provided the taxpayer continuously uses the chosen modality.

Although initial communications indicated that the new Virtual Office would become operational on 3 June 2024, in recent trainings organized by the Tax Authority as part of implementing this new platform, it was announced that the start date will be 28 June 2024.

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Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young Honduras, S. de R. L.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor