On May 6, 2025, the Official Gazette La Gaceta published the Regulation on Procedures for the Control, Verification, and Oversight of Tax Exemptions, issued by the Ministry of Finance through Agreement No. 143-2025.
This new regulation strengthens the legal framework for supervising tax benefits in Honduras by detailing the procedures through which the General Directorate of Tax Exemptions and Customs Franchises (DGEFFA), with support from the Tax Administration (SAR) and the Customs Authority, will verify that exemption beneficiaries comply with their fiscal commitments and project objectives.
Why does this matter for companies with tax exemptions?
The regulation introduces new rules for audits, deadlines, and penalties, including:
- On-site and immediate inspections.
- Cancellation or suspension of exemptions for non-compliance with project goals.
- Restriction of access to systems such as PAMEH and limits on new applications.
- Strict timelines and retroactive audits.
At BLP, we are already assessing the impact of this regulation on key sectors and are prepared to advise our clients in navigating this new regulatory environment.
Contact us at [email protected] for further guidance.