On May 20, 2024, the Diario Oficial La Gaceta of Honduras published the Agreements SAR-236-2024, 237-2024, 238-2024, 239-2024, and 240-2024, which contain modifications to the way certain tax declarations are submitted and their respective deadlines. The most notable aspect is the implementation of the new Virtual Office of the Revenue Administration Service (SAR). According to Agreement 236-2024, this new platform modernizes how taxpayers can carry out the necessary processes related to their formal and material tax obligations. Taxpayers must complete the applicable procedures to register in the system by signing a new adhesion contract.

Similarly, on the virtual platform, taxpayers will carry out their usual procedures related to, among others, the National Tax Registry, the Billing System, certificates and certifications, discharge of obligations, etc. Notably, this series of Agreements issued by the Tax Administration modifies the deadlines for certain obligations.

Such is the case for the Monthly Sales Tax Purchase Declaration (DMC), whose submission deadline is now the first five (5) calendar days of the month following the internal purchases or imports. Also, the Monthly Withholding Declarations (DMR) have become the Monthly Informative Sworn Declaration of Withholdings (DJIMR), which must be submitted within the first ten (10) calendar days of the month following the withholding. The DJIMR has a particular feature: it determines the tax payable, meaning that the tax payment depends on the submission of the DJIMR and the information presented. For the Sales Tax Withholdings on Credit and Debit Cards, the submission must be within the first ten (10) calendar days of the month following the settlement that led to the withholding, and there is an obligation to report the details of the withholding as well as the information of the taxpayer who made the transaction.

Additionally, it is agreed to establish an automated system to report the details of withholdings for the Special Contribution for Financial Transactions Pro-Population Security. These withholdings will be reported via the Virtual Office on a biweekly basis, with the periods from the 1st to the 15th of each month reported within the following five (5) calendar days and from the 16th to the last day of each month reported within the following five (5) calendar days.

It is imperative to disseminate and raise awareness of these provisions adopted by the Revenue Administration Service among taxpayers so that they are informed and can comply with their tax obligations properly and legally.

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