Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

May 31, 2024
2024-1115

Honduran Tax Authority establishes new Virtual Office and sets 28 June operational start date

The Honduran Tax Authority's (SAR's) new Virtual Office is slated to start operations on 28 June 2024, the SAR indicated during training sessions held on the new platform's implementation. Initially, the start date was scheduled for 3 June 2024.

Agreement No. SAR-236-2024, dated 10 May, establishes the creation of the Tax Authority Virtual Office, and was published in the Official Gazette on 20 May. The implementation of the new Virtual Office was also broadly communicated through a press release on 14 May. (For details, see EY Global Tax Alert, Honduran Tax Authority launches its new Virtual Office, dated 22 May 2024.)

As detailed in the Agreement, the Tax Authority Virtual Office will enable taxpayers to carry out procedures electronically, ensuring the security and reliability of transactions. This includes the ability to prepare, amend, and submit tax returns, generate payment forms, make requests, receive electronic notifications, and more.

Furthermore, the Agreement stipulates that all taxpayers must use the Virtual Office for filing returns and fulfilling their tax obligations. To access the Virtual Office services, signing the online adhesion contract is mandatory.

Additionally, the Agreement regulates other important aspects concerning use of the Virtual Office, including relevant definitions, the online adhesion contract, as well as applicable forms for the Invoicing Regime, forms for the National Tax Registry, tax returns (determinative and informative) and reports that must be generated and/or presented through this new platform.

The Agreement also governs the Web Service modality, which will be used to prepare and submit informative tax returns using templates provided by the Tax Authority (as opposed to the Virtual Office) and requires manual registration of each transaction. In this regard, the Agreement clarifies which informative tax returns must be presented through the Web Service and which can be presented either through this service or the Virtual Office, provided the taxpayer continuously uses the chosen modality.

Although initial communications indicated that the new Virtual Office would become operational on 3 June 2024, in recent trainings organized by the Tax Authority as part of implementing this new platform, it was announced that the start date will be 28 June 2024.

* * * * * * * * * *
Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young Honduras, S. de R. L.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor
 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more