On May 6, 2025, the Government of Honduras published Agreement No. 143-2025 in La Gaceta, which contains the Regulation on Procedures for the Control, Verification, and Audit of Tax and Customs Exemptions.
What is it?
A new regulatory framework that governs how the General Directorate of Tax Exemptions and Customs Franchises (DGEFFA), the Revenue Administration Service (SAR), and the Customs Administration of Honduras (AAH) verify, control, and audit tax and customs exemptions.
Who is affected?
All individuals and legal entities currently benefiting from exemptions granted under general laws or special regimes.
Key points:
- The Ministry of Finance (SEFIN) may audit compliance with the obligations assumed by exemption beneficiaries.
- Administrative procedures are subject to strict timelines: they must be concluded within a maximum of 8 months, extendable up to 6 additional months if justified by complexity.
- Beneficiaries must submit certified documentation within 10 business days when requested.
- The SAR and AAH will issue technical reports determining compliance or identifying irregularities.
- Non-compliance may result in penalties, cancellation of benefits, or determinations of tax liabilities owed.
- Beneficiaries have the right to file a Motion for Reconsideration, which suspends enforcement of the resolution while the appeal is under review.
Why is it important?
It marks a significant tightening of exemption oversight, aimed at reducing abuse, ensuring fair tax practices, and aligning with international recommendations from entities such as the IMF, IDB, and OECD.
When does it take effect?
It entered into immediate effect upon its publication on May 6, 2025.
Jorge Romero
Senior Associate
Honduras
Iliana Salinas
Senior Tax Manager
Honduras
Source:
GACETA 6 DE MAYO DE 2025 36,830 SECCION A
