2. FISCAL ASPECTS
INVESTOR'S GUIDE HONDURAS 2020 - 2021
2.1 NATIONAL TAX REGISTER (RTN) According to article 66 of the Tax Code, the following must enroll in the National Tax Register (RTN, for its acronym in Spanish): Natural persons, legal entities and organizations or entities that lack legal personality, but that carry out tax incurring activities. * See Chapter 1 on establishment of operations of a company to obtain the RTN (National Tax Register.) 2.2 SALES TAX According to article 18, paragraph 2 of the Tax Code, tax or customs exemption and exoneration benefit does not exempt the taxpayer from filing and/or withholding taxes where applicable, declaring her/his domicile, and others consigned in this code, unless a special tax or customs law expressly indicates otherwise. 2.2.1 FILING SALES TAX DECLARATION REQUIREMENTS INTERACTIVE IN VIRTUAL OFFICE a. RTN b. Tax Password c. Form to be completed: SAR-224 See full procedure in: https://www.sar.gob.hn/isv/ AT THE BANK a. Número de Formulario impreso a presentar SAR-222 EN DET LIVE DET LIVE is an online platform for sales and income tax filing that the SAR has made available to taxpayers.
DET -Live Installation and Uninstallation: http://detlive.sar.gob.hn/?q=Instalaci%C3%B3n Requirements for use: a. Adhesion contract number b. RTN c. Tax Password d. Form to be completed SAR-227 FILING AND PAYMENT According to article 11 of the Law on Sales Tax, those responsible for collecting the tax will submit a monthly affidavit of sales and will pay the amount received to the tax collection offices authorized for this purpose. The payment will be made within the first 10 calendar days of the month following that in which the sales were made. PAYMENT Online payment; or at banking institutions
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