Honduras: 1.5% Income Tax Made Firm

The Constitutional Court has rejected the constitutional challenge presented by the business sector and left in place the collection of 1.5% income tax.

Monday, June 29, 2015

The Supreme Court has confirmed the income tax of 1.5%, which applies to companies reporting net sales of over $456 000, leaving exempt from this charge those reporting lesser incomes and those with less than two years of being established.

Miriam Guzman, head of the Executive Directorate of Revenue in Honduras talked about the government's stance to Elheraldo.hn affirming "... the position of the Economic Cabinet is that according to the law, it is a measure against tax evasion and not a form of double taxation, nor is it confiscatory or unconstitutional, said the official."

With respect to the previous development of regulations, Aline Flores president of the Honduran Council of Private Enterprise, said "..." the minister Wil (Wilfredo Cerrato) is not clear that these meetings never took place. He said he had made an agreement with us over the regulation and that is not true. '"

See resolution by the Constitutional Chamber.

More on this topic

Honduras: Legal Action Over 1.5% Sales Tax

June 2014

The private sector has filed a constitutional complaint against Article 22-A of the Tax Act on income tax arguing that it distorts fundamental tax principles.

From a statement issued by the Honduran Council of Private Enterprise:

As entrepreneurs we have supported the planning processes of public finances to improve tax revenues and the controlling of public expenditure, which allow for the signing an agreement with the International Monetary Fund (IMF). Tax burdens should be clear and simple, non-discriminatory, fair and universal, as established by our constitutional system.

Honduras: Businessmen Resist Anti Evasion Law

June 2012

The Honduran Council of Private Enterprise says that reform of the Law on Income Tax is unconstitutional because it is confiscatory.

An article in Elheraldo.hn reports that "The Honduran Council of Private Enterprise (COHEP) argues that legislative approval of the Evasion Measures Act to income tax is unconstitutional, confiscatory and violates a judgment of the Supreme Court dated February 1, 2012. "

Honduras: Motion Against Security Tax Accepted

August 2011

The Supreme Court has acknowledged a motion of inconstitutionality submitted by the Association of Industrialists.

In order to stop the government from collecting the charges known as the "security tax", Honduran businessmen have filed an appeal with the Supreme Court.

Now, the Assembly will have to submit, in no less than five days, all information concerning the background to the formation of the decree for the court to analyze and declare against it.

New Moves by Businesses Against Anti-Evasion Law

August 2011

The Council of Private Enterprise and the Industrial Association of Honduras are to interpose a constitutional challenge.

In coming days, both associations will lodge appeals with the Supreme Court of Justice (CSJ) against the Law on Income and Efficiency in Public Expenditure.

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