1. STARTING AN ENTERPRISE
HONDURAS INVESTOR´S GUIDE 2020-2021
Cost: L.200.00. No charge first time
1.6 NATIONAL TAX REGISTER (RTN) Taxpayers responsible for the following obligations must be registered in the National Tax Register: • Natural persons, legal entities and organizations or entities that lack legal status, but carry out tax incurring activities, must be registered in the National Tax Registry (RTN), run by the Tax Administration Authority (SAR, for its Spanish acronym) pursuant legal provisions. • Legal entities must register in the National Tax Registry (RTN) concurrently with incorporation; a tax identification number is issued automatically, without any additional requirements. It cannot be required, as a prerequisite to the above mentioned registration, that the partners or shareholders of said legal entity obtain a National Tax Registration Number (RTN) , whether they are natural persons or legal entities, residents, domiciled or not in the national territory. However, identity documentation of the partners or shareholders must be presented. The National Tax Registry (RTN) of legal profit or non-profit entities, and those organizations or entities that lack legal personality, should be canceled only in those cases where according to the Law, the legal entity has been dissolved and liquidated. • Resident foreigners and domiciled foreign legal entities, who carry out tax incurring activities , must request their registration in the National Tax Registry (RTN), using a special simplified form to be issued by the Tax Administration Authority. The National Tax Registry (RTN) of domiciled foreign legal entities must be annulled when their country operation cancellation agreement is registered in the corresponding Commercial Registry. Who performs the procedure? The Businessperson or legal representative Where is it done? The Tax Administration Authority (SAR, for its acronym in Spanish) Average Time: One Business Day
Download form 410: https://www.sar.gob.hn/formularios-preimpresos/ Detailed procedure:
https://www.sar.gob.hn/tramitesrtn/ During the emergency send e-mail to: rtnemergencia@sar.gob.hn
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