news

HONDURAS - SALES TAX EXEMPTIONS: THE MODERN PERSPECTIVE


Historically, consumption taxes, particularly the value added tax or as it is called in Honduras, Sales Tax (ISV), have been classified as regressive taxes. Tax regressiveness means that a tax is not collected based on a person's purchasing power, but is applied uniformly to ...

leer más

HONDURAS - VACCINATION AGAINST COVID-19: IMPLICATIONS IN THE WORK CENTERS


The pandemic caused by COVID-19 has posed many challenges in different areas for employers and employees. The use of masks, social distancing, disinfection and other biosecurity measures have been implemented to reduce the spread of the virus in the workplace, in this sense the a...

leer más

AGREEMENT FOR THE INCREASE OF THE MINIMUM WAGE IN HONDURAS FOR 2022 AND 2023


The Tripartite Table made up of Representatives of the Government of the Republic, the Business Sector and the Labor Sector has reached an agreement to increase the minimum wage in Honduras for the years 2022 and 2023. The increase was agreed on April 1 of the present year and es...

leer más

DATA PRIVACY WEEK - HONDURAS: CLASSIFICATION OF PERSONAL DATA


In Honduras, the protection of personal data is regulated: (i) in general terms by the Constitution of the Republic, which contemplates the protection of personal privacy and the inviolability of communications as a fundamental right of its individuals; and, (ii) by special laws ...

leer más

TAX AND CUSTOMS AMNESTY IN HONDURAS


By Legislative Decree 110-2021, published on December 29, 2021, a tax and customs amnesty has been approved for the fulfillment of pending material and formal obligations. The amnesty frees the tax and customs debt from full or partial payment of fines, surcharges, and interest. ...

leer más

HONDURAS - REMINDER: DECLARATION AND PAYMENT OF THE INDUSTRY, COMMERCE AND SERVICES TAX (MUNICIPAL TAX)


The annual tax on Industry, Commerce and Services of the municipalities for the 2022 period must be declared before January 31 and may be paid in full in January or monthly throughout the fiscal year. This tax must be paid by all commercial companies, sole traders, and every bra...

leer más

SONIA URBINA IS PROMOTED TO PARTNER IN ARIAS HONDURAS


  Our vision as a law firm is to be strategic partners to our clients and an enhancer of our human talent, motivating and encouraging them to offer top notch legal services, hence promoting our best talent is key to making things happen.   Sonia Urbina, senior asso...

leer más

ARIAS HONDURAS: TIER 1 BY IFLR1000 - PROJECT DEVELOPMENT – FINANCIAL AND CORPORATE


The Project Development and Financial and Corporate practice in our offices in Honduras were ranked by IFLR1000 as TIER 1 in its thirty-first edition, which is extremely important to us as the guide takes into account not only transactional evidence but also f...

leer más

ARIAS HONDURAS EXCELLED IN THE BENCHMARK LITIGATION RANKING 2021


In the recent publication of the Benchmark Litigation rankings, our team of litigators in Arias Honduras excelled for their quality of work and trajectory. It is of great value to the team to be among this select group of lawyers, since this legal directory focuses on a specific ...

leer más

ARIAS HONDURAS: LAW FIRM OF THE YEAR BY IFLR AMERICAS


On May 27, 2021, was held the IFLR AMERICAS 2021 awards ceremony. These awards highlight the most legally innovative cross-border transactions that closed in 2020. During the research, IFLR editors considered multi-jurisdictional transactions, to highlight work that inn...

leer más

HONDURAS - ADMINISTRATIVE TERMS ARE REINSTATED


The Servicio de Administración de Rentas (SAR) has determined that the administrative deadlines that were suspended due to the declaration of the State of Emergency of February 10, 2020 through PCM-05-2020, amended March 21, 2020 through PCM-023-2020, expired December 31, ...

leer más

MIGRATION PROVISIONS IN HONDURAS


The Secretary of State in the Offices of the Interior, Justice and Decentralization issued a Ministerial Agreement, which contains important provisions for foreigners living in Honduras:   Tourism, officials, businesses and other non-resident foreigners: The permit o...

leer más

HONDURAS - REOPENING OF AIRPORTS


The Government of the Republic of Honduras within the framework of the National Risk Management System (SINAGER) in relation to the first phase of airport piloting established the following:   The activation of international air transport has been projected as of August ...

leer más

HONDURAS - UPDATE ECONOMIC REOPENING: PHASE 1. AIRPORTS OPENING


The resumption of local or national flights was determined as of August 10, 2020 and of international flights as of August 17, 2020, within the framework of the economic reactivation. It was decided to extend the Curfew throughout the Honduran territory, from Sunday, August 9 ...

leer más

HONDURAS - ECONOMIC REOPENING: PHASE 1


The Government of the Republic of Honduras through the Council of Secretaries of State, regarding the economic reopening in its Phase 1, determined: As of Monday, August 1, 2020, pilots are being carried out for public transport, to be reopened through the Honduran Institute o...

leer más

HONDURAS - FISCAL AUTHORITY ENABLES PROCEDURE TO RECTIFY PAYMENTS ON ACCOUNT


The tax authority has enabled the process to rectify the generated payments on account. Due to the economic effects of the COVID 19 pandemic, the generated payments on account may not reflect the current income of the companies. Consequently, a procedure has been set up to be abl...

leer más

EXTENSION OF MEASURES IN HONDURAS


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: It was determined to continue with Phase I of the Intelligent Opening Process throughout the Honduran territory, from Sunday, J...

leer más

MIGRATION PROVISIONS IN HONDURAS


The Secretary of State in the Offices of the Interior, Justice and Decentralization issued a Ministerial Agreement published on June 24, 2020 in the Diario Oficial La Gaceta, which contains important provisions for foreigners living in Honduras: Tourism, officials, businesses ...

leer más

HONDURAS - EXTENSION OF CURFEW. PROGRESSIVE REOPENING


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: The progressive reopening for the national territory is maintained in Phase I, with the exception of the Central District for w...

leer más

HONDURAS: EXTENSION OF CURFEW. SECOND PHASE PROGRESSIVE REOPENING


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the absolute curfew at the national level, which is effective until Sunday, June 28, 2020, at 11:00 PM. Notwi...

leer más

HONDURAS - EXTENSION OF CURFEW IN HONDURAS AND PROGRESSIVE REOPENING


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the absolute curfew (nationwide), which is effective until Sunday, June 14, 2020, at 11:00 PM. Notwithstanding the...

leer más

HONDURAS: EXTENSION OF CURFEW AND PROGRESSIVE REOPENING


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the absolute curfew (nationwide), which is effective until Sunday, June 07, 2020, at 11:00 PM. Notwithstanding the...

leer más

HONDURAS - EXTENSION OF CURFEW AND SPECIAL MEASURES UPDATE (COVID-19)


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the absolute curfew (nationwide), which is effective until Sunday, May 31, 2020, at 11:00 PM. Notwithstanding the ...

leer más

HONDURAS: REGULATION FOR THE IMPORT OF BIOSECURITY EQUIPMENT


The Sanitary Regulation Agency (ARSA) has established the guidelines for the importation of medical devices and other products of sanitary interest (masks, antibacterial gel and biosafety equipment). Considering that the Honduran government has authorized the reopening of some w...

leer más

EXTENSION OF CURFEW IN HONDURAS AND SPECIAL MEASURES (COVID-19)


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the absolute curfew (nationwide), which is effective until Sunday, May 24, 2020, at 11:00 PM. Notwithstanding the ...

leer más

HONDURAS: EXTENSION OF CURFEW AND SPECIAL MEASURES


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the curfew (nationwide), which will remain in  effect until Sunday May 17, 2020, at 3:00 PM. Notwithstanding ...

leer más

HONDURAS: EXTENSION OF CURFEW IN HONDURAS AND SPECIAL MEASURES (COVID-19)


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the curfew (nationwide), which will remain in  effect until Sunday May 03, 2020, at 3:00 PM. Notwithstanding ...

leer más

HONDURAS: NEW PROVISIONS REGARDING CUSTOMS MATTERS


The Honduran Customs Administration, by virtue of the state of emergency and considering that all legal terms are suspended, has issued provisions in order to: Not apply the suspension of legal deadlines to the notification of resolutions, notifIcation of the opening of eviden...

leer más

HONDURAS: EXTENSION OF CURFEW IN HONDURAS AND SPECIAL MEASURES (COVID-19)


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the curfew (nationwide), which will remain in  effect until Sunday April 26, 2020, at 3:00 PM. Notwithstandin...

leer más

HONDURAS: EXTENSION OF CURFEW IN HONDURAS AND SPECIAL MEASURES (COVID-19)


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has informed the following measures: Extension of the curfew (nationwide), which will remain in  effect until Sunday April 19, 2020, at 3:00 PM. Notwithstandin...

leer más

HONDURAS: TAX PRINTERS ENABLED DURING THE STATE OF EMERGENCY


For taxpayers who need to acquire tax documents during the permanent curfew, you'll find here a list of printers enabled during the state of emergency.   Arias Honduras team contact.honduras@ariaslaw.com   ...

leer más

HONDURAS: ARSA ENABLES NEW ONLINE APPLICATIONS


The Sanitary Regulatory Agency (ARSA) has developed new applications to be requested and issued online. Considering the mobility limitations of users during Covid-19 pandemic, and, in order to support the economy, ARSA has enabled processes that will be electronically substantia...

leer más

HONDURAS: MEASURES APPLICABLE BY COURTS IN HONDURAS DUE TO COVID-19 (JUDICIAL DEADLINES) - Update 13


The government has decreed the suspension of labor for the public and private sectors via decrees (PCM-021-2020, PCM-022-2020 and PCM-026-2020), so the Supreme Court of Justice initially determined and through (CSJ agreement 1-2020), the suspension of work of the judicial offices...

leer más

HONDURAS: ARSA PROHIBITS ORAL MEDICATIONS CONTAINING RANITIDINE


The Sanitary Regulatory Agency (ARSA) banned the use of ranitidine in oral medications through the release C-005-ARSA-2020 due to a health alert issued by The FDA dated April 01, 2020, which determines that the impurity of N-nitrosodimethylamine (NDMA) in some ranitidine products...

leer más

HONDURAS: MEASURES FOR PRIVATE ENTITIES TO HOLD MEETINGS BY ELECTRONIC MEANS


By Decree 33-2020 published on April 3, 2020 in the Official Newspaper La Gaceta, the following measures were approved for private entities to hold meetings by electronic means in order to mitigate the risk caused by the COVID-19 Pandemic and thus avoid causing unnecessary exposu...

leer más

HONDURAS: MEASURES TO RELIEVE THE PRODUCTIVE SECTOR AND WORKERS IN HONDURAS


To face the challenges derived from the COVID-19 pandemic, the Government of the Republic of Honduras established by Decree Law number 33-2020 the following relief measures for the productive sector in Honduras: Workers who are subject to a suspension of contracts due to force...

leer más

HONDURAS: REFORMS TO THE ELECTRONIC SIGNATURE LAW


The Law to Aid the Productive Sector and Workers in the Face of the Effects of the Pandemic Caused by Covid-19, published on April 3, 2020, has amended articles 7 and 27 of the Electronic Signature Law. To this end, state institutions may approve additional methods to the advance...

leer más

HONDURAS: RELIEF TAX MEASURES HAVE BEEN PUBLISHED


By Decree 33-2020 published on April 3, 2020 in the Official Gazette, the following tax relief measures have been approved in order to mitigate the economic impact of the crisis caused by COVID-19: Extension for small and medium taxpayers (including individuals and independent...

leer más

HONDURAS: THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT PROMOTES THE USE OF DIGITAL GOVERNMENT (COVID-19)


The Government of the Republic of Honduras, through the Ministry of Natural Resources and Environment, in compliance with the General Law on the Environment and its Regulations, established the following measures: Due to the declaration of the National Health Emergency caused ...

leer más

MEASURES APPLICABLE BY COURTS IN HONDURAS DUE TO COVID-19 (JUDICIAL DEADLINES)


The government has decreed the suspension of labor for the public and private sectors via decree (PCM-021-2020), so the Supreme Court of Justice has determined (CSJ 1-2020 agreement):  Suspend work in all judicial venues in the country from Monday, March 16 to Sunday...

leer más

HONDURAS: EXTENSION OF CURFEW IN HONDURAS (COVID-19)


The National Risk Management System (SINAGER) in relation to the National Sanitary Emergency decreed in Honduras has communicated the following measures: Extension of the Curfew (nationwide), which remains in effect from Monday, March 30 to Sunday, April 12, 2020. Regarding t...

leer más

HONDURAS - UPDATE OF MIGRATORY MEASURES: OPENING OF AIRPORTS FOR THE RETURN OF HONDURANS TO THE COUNTRY


The National Risk System (SINAGER) communicated the following measures for the entry of Hondurans to the country: As of Sunday, March 29, 2020, all kinds of flights are enabled temporarily for the entry of Hondurans who wish to return to the country through the Toncontí...

leer más

HONDURAS - OBTAINING EXPEDITED APPROVALS FOR SANITARY REGISTRATIONS OF FOOD PRODUCTS BEFORE ARSA


Faced with the crisis that many companies will experience in obtaining health records, renewals and modification approvals of food products, users may request an expedited resolution that will allow them to obtain approval in as little as five business days counted from the date ...

leer más

COVID-19: MEASURES ON INTELLECTUAL PROPERTY MATTERS IN HONDURAS


Please be informed that the Intellectual Property Office in Honduras has been closed since March 16, 2020 as a measure to prevent the spreading of Coronavirus (COVID-19), without the opportunity of on-line filing. In this sense, all terms are suspended up to the next immediate bu...

leer más

TAX UPDATE IN HONDURAS: COVID-19


The Tax Authority is providing telephone assistance to inquiries regarding omissions, contract of numbers of adherence, changes of fiscal password and acceptance of the contract of adherence; The period for presentation of the Monthly Statement of Purchases (DMC, in Spanish) h...

leer más

UPDATE OF MIGRATORY MEASURES ADOPTED IN HONDURAS DUE TO THE COVID-19 PANDEMIC


The National Institute of Migration following the provisions of the Government of Honduras establishes the following measures: The Land Migration Control Points are kept operating for: The entry into the country of Hondurans, residents, and diplomats, who must compu...

leer más

HONDURAS - IMPORTATION PROCEDURES BEFORE SENASA


The National Service of Food Safety, Animal and Plant health (SENASA) is receiving import requests electronically to allow importation of goods of agri-food interest.   To obtain an import permit, companies must send the import request along with the usual documentation an...

leer más

HONDURAS - OBTAINING EXPEDITED APPROVALS FOR SANITARY REGISTRATIONS OF FOOD PRODUCTS BEFORE ARSA


Faced with the crisis that many companies will experience in obtaining health records, renewals and modification approvals of food products, users may request an expedited resolution that will allow them to obtain approval in as little as five business days counted from the date ...

leer más

CONTRACTUAL IMPLICATIONS ON LIABILITIES, DEADLINES AND COMPLIANCE IN HONDURAS DUE TO THE CRISIS CAUSED BY COVID-19


The government has decreed the suspension of labor for the public and private sectors via decree (PCM-021-2020).   Due to this situation, and in direct connection with the suspension of constitutional guarantees and the quarantine decree in the main cities of the coun...

leer más

UPDATE OF MEASURES IN HONDURAS DUE TO THE COVID-19 OUTBREAK


The Secretary of State in the Security Offices through the National Police within the framework of SINAGER, by means of a Press Release on Friday March 20, 2020, declared a Curfew (Quarantine) nationwide until Sunday, March 29, 2020 until 3:00 pm pursuant to Decree PCM-021-2020. ...

leer más

MEASURES APPLICABLE BY COURTS IN HONDURAS DUE TO COVID-19 (JUDICIAL DEADLINES)


The government has decreed the suspension of labor for the public and private sectors via decree (PCM-021-2020), so the Supreme Court of Justice has determined (CSJ 1-2020 agreement): Suspend work in all judicial venues in the country from Monday, March 16 to Sunday, Marc...

leer más

CUSTOMS AND TAX UPDATE IN HONDURAS (COVID-19)


TAX OBLIGATIONS (SAR) Attention by telephone of inquiries of omissions, contract of adherence numbers, changes of tax password and acceptance of the contract of adherence; Extended until March 23 for presentation of DMC; Expansion of tax documents that expired between March ...

leer más

COVID-19: IMPLICATIONS IN CUSTOMS MATTERS IN HONDURAS


The different customs points of the country (customs areas, maritime, internal, and terrestrial or border, are operating in a normal way in the activities of Foreign Trade of export and import of merchandise. Currently, there is no restriction for the entry or exit of merchand...

leer más

IMPLICATIONS IN LABOR MATTERS IN HONDURAS DUE TO COVID-19 CRISIS


The government has decreed the suspension of labor for the public and private sectors via decree (PCM-021-2020), without this implying suspension of employer obligations. Our labor legislation establishes the possibility of the total or partial suspension of emp...

leer más

HONDURAS: RESTRICTION OF CONSTITUTIONAL GUARANTEES IN HONDURAS (COVID-19)


The constitutional guarantee of free movement of persons (established in articles 69, 71, 72, 78, 81, 84, 93, 99, and 103 of the Constitution of the Republic) have been restricted, for a period of seven (7) days from the approval and publication of Executive Decree PCM-021-2020 (...

leer más

AUTHORIZATION FOR OPERATION OR SUSPENSION OF ACTIVITIES IN HONDURAS BECAUSE OF THE COVID-19 PANDEMIC


The Secretary of State of the Office of Economic Development, based on the production system, can authorize the operation of a company or agree on the mechanism to suspend its operations, as in the case of the Maquila and the manufacturing sector. Application / Operation Requir...

leer más

EMERGENCY MEASURES ADOPTED BY THE GOVERNMENT OF HONDURAS FOR COVID-19


PROHIBITIONS Work in Public and Private sector is suspended. Events of all kinds and number of people are prohibited. All sports, cultural and social activities are canceled. The operation of public transport is prohibited. In-person religious celebrations are suspended. ...

leer más

THE GOVERNMENT OF THE REPUBLIC OF HONDURAS HAS ANNOUNCED MEASURES FOR THE PREVENTION OF THE SPREAD OF COVID-19


The Government of the Republic of Honduras has issued new measures to help in the prevention of the spread of COVID-19 as of this date, March 15, 2020. Among the measures that were adopted with a duration of 7 days from 11:59 PM of this night of March 15: Suspension of all kin...

leer más

MIGRATORY MEASURES ADOPTED BY THE REPUBLIC OF HONDURAS


As a health measure to prevent the spread of Coronavirus (COVID-19), the Government of the Republic of Honduras, through the National Institute of Migration based on the public interest in the face of international contingency, establishes the following: Any national or foreig...

leer más

HONDURAS - THE NEW CRIMINAL LAW CODE HAS BEEN PUBLISHED


The new Criminal Law Code contained in Legislative Decree 130-2017 has been published, which will come into force on November 10th, 2019. In addition to regulating criminal behaviors that in the past were not punishable, this legal body contains a series of important implicati...

leer más

HONDURAS - IMPORTATION PROCEDURES BEFORE SENASA


The National Service of Food Safety, Animal and Plant health (SENASA) is receiving import requests electronically to allow importation of goods of agri-food interest. To obtain an import permit, companies must send the import request along with the usual documentation and the el...

leer más

HONDURAS - INCREASE IN CONTRIBUTION CEILING FOR THE FINANCING OF THE REGIMES OF THE SOCIAL PROTECTION SYSTEM


According to the STSS-390-2015 agreement, this year an increase must be applied to the contribution ceiling of the Social Security Insurance Scheme (IVM) and the Health Care Insurance Scheme (EM). In 2019, the contribution ceiling of the Social Security Insurance Scheme (IVM) i...

leer más

HONDURAS - INCREASE IN THE BASE EXEMPT FROM INCOME TAX


The structure of the progressive scale chart for the calculation of Income Tax for the year 2019 had an increase of 4.22%, in accordance with the inflation observed by the Central Bank of Honduras (BCH). To the above amount L. 40,000.00 of medical expenses are added, as allowed...

leer más

HONDURAS - INCREASE OF MINIMUM WAGE


By means of EXECUTIVE AGREEMENT No. STSS-00-2019, the increase to the Minimum Wage in Honduras was approved, effective as of January 1st of the current year (2019). The percentages of increase to the minimum wage for the industries in the country were established in the follow...

leer más

HONDURAS - REGISTRATION OF DESIGNATED NON-FINANCIAL ACTIVITIES AND PROFESSIONS CONTINUES


The Registry of Designated Non-Financial Activities and Professions (APNFD), established in the APNFD Law, continue with registration process for the second group. The registration will be carried out by designating time periods to groups conformed according to sector, subsector ...

leer más

ARIAS HONDURAS PARTICIPATED IN REFORESTATION CAMPAIGN AT EL PICACHO NATIONAL PARK


On June 10th, the team of Arias Honduras played their part to benefit the environment by participating in the National Park Foundation's tree planting campaign. The activity was carried out specifically at El Picacho National Park, in which our team planted 100 pine trees. F...

leer más

REGISTRATION OF DESIGNATED NON-FINANCIAL ACTIVITIES AND PROFESSIONS HAS STARTED IN HONDURAS


The registration process in the Register of Designated Non-Financial Activities and Professions (APNFD), established in the APNFD Law, begins on June 15, 2017. The registration will be carried out by designating time periods by groups conformed according to sector, subsector an...

leer más

TAX AMNESTY IN HONDURAS


The new Tax Code (Decree No. 170-2016), which entered into force on January 1, 2017, grants exoneration for taxpayers to comply with their formal or material tax obligations. Taxpayers are released from the payment of fines, charges and surcharges caused by non-compliance with de...

leer más

HONDURAS - EXONERATION OF SALES TAX IN AGRICULTURAL BUSINESS


With the purpose of promoting the growth of agricultural activity, the National Congress approved a decree exonerating payment of the 15% sales tax in purchases of machinery, equipment, raw materials and tools for agricultural production, including veterinarian pharmaceuticals, f...

leer más


Arias - All rights reserved 2022