Executive Decree PCM-083-2015 (published in the official gazette (10 February 2016)) replaced the Dirección Ejecutiva de Ingresos (DEI) with the Servicio de Administración de Rentas (SAR)—a decentralized entity attached to the Honduran presidency. Accordingly, those functions relating to tax obligations or filing requirements previously submitted to and processed by the DEI will now be the responsibility of a commissioner of the SAR, who will be appointed by the president of Honduras. The commissioner will oversee tax-related requests and functions, and the processing and execution of tax files until a final determination is reached.
Concerning customs matters, the Honduran government also removed the Dirección Adjunta de Rentas Aduaneras (DARA)—the Honduran customs agency that was formerly part of the DEI—and ascribed its authority to the Secretary of State within the Ministry of Finance.
As part of an initiative designed to provide for the effective collection of income required to meet the government’s financial obligations (in particular, those related to social investment in health, education, security, housing and infrastructure as well as for the modernization of the state), the Honduran government created the SAR as a decentralized entity attached to the presidency of Honduras and having administrative and national security autonomy, and charged with responsibility for tax administration. The mandate of the SAR requires it to:
For more information, contact a tax professional with KPMG’s Latin America Markets Tax practice or with the KPMG member firm in Honduras:
Devon M. Bodoh | +1 (202) 533-5681 | email@example.com
Alfonso A-Pallete | +1 (305) 913 2789 | firstname.lastname@example.org
Ruben Alonzo | +1 504 223 85 605 | email@example.com
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