On December 31, 2019, the National Congress through Decree 171-2019 published in the Official Gazette the General Budget of Income and Expenses of the Republic of Honduras for 2020 Fiscal Year.

Article 261 of this Decree extends the validity of the Decree 51-2018 of Tax and Customs Amnesty, until March 31, 2020.

The amnesty is a limited-time opportunity for the payment of the tax obligations in exchange for the waiver of the interests, surcharges, and fines of taxes owed by taxpayers and applies to natural and legal persons.

Dentons Muñoz Zacapa's team of experts will provide the necessary legal support to act before the tax and customs authorities with the purpose that can maximize the benefits of this amnesty. To obtain legal advice on Tax and Customs Law, please do not hesitate to contact us.