And why is it important to be registered?
By Williams Mendez, Ulloa y Asociados
The registry of exempted persons is the registry managed by the Secretary of State in the Office of Finance through the General Directorate of Customs Franchising Control (DGCFA) in which the beneficiaries of exemptions and exonerations are registered, as appropriate to the applicable legal framework. In Honduras, as in most countries, the tax exemption system is a system of tax exemption that is used to register tax exemptions and exonerations.
The registry of exempted persons is the registry administered by the Secretary of State in the Office of Finance through the General Directorate of Customs Franchising Control (DGCFA) in which the beneficiaries of exemptions and exonerations are registered, as appropriate to the applicable legal framework.
In Honduras, as in most countries in the world, there are special laws of exoneration and exemption, which are all those provisions approved by the National Congress of the Republic that create taxes and totally or partially release the payment of them.
Article 21 of the Tax Code establishes the obligation to register as exonerated and how this is a requirement to be able to request exemptions and credit notes or refunds that derive from them.
PROCESSING OF EXEMPTIONS, REFUNDS AND CREDIT NOTES.
1) The processing of exemptions, refunds and credit notes derived from them must be done before the Secretary of State in the Finance Office (SEFIN);
2) To benefit and enjoy the exemptions recognized by Law, the natural or legal person who qualifies for the same must register in the Registry of Exonerated Persons administered by the Secretary of State in the Office of Finance (SEFIN);
3) For registration, for the first time, the interested party or his legally accredited representative must complete the form approved by the aforementioned State Secretariat, attaching the documents and digital media on which it is based, for which the aforementioned State Secretariat must create a single file for use in its technological systems;
4) The State Secretariat for Finance (SEFIN) must issue the respective registration certificate to accredit the beneficiary of the tax or customs exemption, without prejudice to the resolution that accredits the exemption from payment of taxes as requested by the beneficiary. No administrative or judicial authority should require another accrediting document;
5) The obligation to update the registry must be annual and done by written or electronic means provided by the Secretary of State in the Office of Finance (SEFIN);
Article 58, paragraph 2 of Decree 170-2017 of the Tax Code that deals with DUTIES AND OBLIGATIONS IN GENERAL establishes: “ Register in the records of the Secretary of State in the Finance Office (SEFIN) in accordance with the provisions of the Law, to which they must provide the necessary data and notify their modifications in accordance with the provisions of this Code. In case of non-compliance with this provision, the Secretary of State in the Finance Office (SEFIN) must impose sanctions directly or, at its discretion, must communicate said non-compliance to the Tax Administration or the Customs Administration so that it proceeds to impose the corresponding sanctions … “as one of the obligations of the taxpayers, the failure to register in the Registry of exonerated parties may entail fines or sanctions in accordance with the provisions of article 160 of the Tax Code or special laws as the case may be.
Decree 278-2013 contained in the Law on the Organization of Public Finances, Control of Exemptions and Anti-Evasion Measures establishes in its article 24: The beneficiaries of any exemption or exemption of franchise, internal or customs taxes must register with the General Directorate of Control of Customs Franchises dependent on the Secretary of State in the Office of Finance .”… this decree establishes as a prerequisite to obtaining an exemption resolution or enjoying an exemption being registered in the Registry of Exonerated Persons.
In Honduran legislation there are a series of legal bodies that establish the obligation to be registered in the Registry of Exonerated Persons for all those natural or legal persons who enjoy the benefits granted to them by the special laws of exemption or exoneration and non-compliance with these provisions may lead to fines, sanctions or even the loss of the benefits granted and that is why it is important to carry out this registration and its renewal year after year.
