Tax Alert. Tax Regularization

Transcription

1 Tax Alert Tax Regularization

2 TAX REGULARIZATION Tax Code (Decree ) Published in the Official Gazette No. 34,224 dated December 28,

3 Tax Regularization Article 213 of the Tax Code grants the benefit of Tax and Customs Amnesty, the terms of validity of said Amnesty are as follows: January June Begins Expires 3

4 Tax Regularization 1) Amnesty is granted according to the following conditions: Declarations that have been omitted and that the taxpayer has been obliged to present and pay, such as: Determinative Informative Customs Make rectifications of tax or customs declarations that the taxpayer has submitted in error and this has been obliged to submit them. Pay when applicable taxes related to the declarations referred to in the previous assumptions, without fines, interest and surcharges. Provided that the obligations are not prescribed, taxpayers may pay the tax and customs debt accumulated as of October 31, 2016, free of fines, interest and surcharges. All debt generated in November and December 2016 NOT INCLUDED IN AMNESTY. 4

5 The benefit of regularization DESCRIBED IN NUMERAL 1 DOES NOT APPLY TO THE OBLIGATIONS GENERATED FROM THE SALES TAX. 5

6 Tax Regularization. To whom applies Taxpayers who submitted until 31 October 2016 extemporaneously their determinative or informative statements (regardless of the period). That the taxpayers do not owe the tax caused in the declarations indicated above, and whose tax or customs debt is constituted by fine, surcharge and interest as an accessory sanction. 6

7 Tax Regularization 2) Conditions Taxpayers that are not in arrears That they do not have omissions in the determinative or informative declarations in the following fiscal periods: October They whether or not subject to tax or customs inspection, notified or not notified. As well as the state of the audit process; To maintain administrative or judicial appeals (CPAT / SEFIN) in respect of obligations not voluntarily accepted and that are not firm, liquid and enforceable; During any of the non-prescribed periods for the years 2012 to 31 October 2016, may: (see next slide) 7

8 Tax Regularization These taxpayers can: avail themselves of the Tax and Customs Update benefit of final settlement and stamp for the periods described above To enjoy this benefit is necessary to make a single payment of 1.5% over the year that had the highest gross income at the end of its fiscal period. This request must be presented to the corresponding authority, who must resolve it within a maximum period of 15 working days, admitting or not the request. In the event that the authority does not resolve within 15 business days, it must be admitted and the petitioner must proceed to pay 1.5% In case of denying the request for amnesty, the petitioner may make use of the appeal. Those who take advantage of this benefit should not be subject to subsequent supervision in the periods indicated above. AND DEFINITIVE SEAL SHOULD BE ISSUED WITHOUT ANY OTHER PROCEDURES 8

9 Tax Regularization Ex officio assessments and / or additional taxes determined ex officio to the declarations filed by the taxpayers as of October 31, THAT ARE NOT SIGNED, that is to say that the taxpayer has not made use of all Legal appeals at all levels. In these cases, the taxpayers will be able to pay the taxes that correspond to THE TOTAL of the ex officio taxes or additional taxes OR THE PART THAT HAS BEEN ACCEPTED BY THE TAXPAYER, such payments will be made without FINES, INTERESTS, OR SURCHARGES. The taxpayer must cancel the tax and customs debt, free of interest, fine and surcharge that is FIRM AND PENDING of payment as of October 31, 2016, whether or not covered by payment plans. NUMERAL 2) OF THE TAX AND CUSTOMS REGULARIZATION DOES NOT EXCLUDE ANY TAX. 9

10 Tax Regularization The tax amnesty also applies to agreements or payment agreements signed and paid until June 30, 2017, between the Tax Administration and the Customs Administration, with the taxpayers This Amnesty is applicable to individuals and Entities. 10

11 Remember, you have until June 30, 2017, to enjoy the benefits of this Amnesty. 11

12 Limitations to our Responsibility. This publication only contains general information and neither Deloitte Touche Tohmatsu Limited nor its member firms nor any of their respective affiliates (collectively the "Deloitte Network") provides advice or services through this publication. Before you make a decision or measure that may affect your finances or business, you should consult a qualified professional advisor. No Deloitte Network entity shall be liable for loss to any person who may consult this publication. About Deloitte Decree Deloitte se refiere a una o más de las firmas miembros de Deloitte Touche Tohmatsu Limited, una compañía privada del Reino Unido limitada por garantía, y su red de firmas miembros, cada una como una entidad única e independiente y legalmente separada. Una descripción detallada de la estructura legal de Deloitte Touche Tohmatsu Limited y sus firmas miembros puede verse en el sitio web Deloitte presta servicios de auditoría, impuestos, consultoría y asesoramiento financiero a organizaciones públicas y privadas de diversas industrias. Con una red global de firmas miembros en más de 140 países, Deloitte brinda sus capacidades de clase mundial y su profunda experiencia local para ayudar a sus clientes a tener éxito donde sea que operen. Aproximadamente profesionales de Deloitte se han comprometido a convertirse en estándar de excelencia 2016 Deloitte & Touche, SRL Member of Deloitte Touche Tohmatsu Limited Republic of Honduras Contáct us Rita María Silva ritsilva@deloitte.com Country Managing Partner Ninoska Rivera nrivera@deloitte.com Senior Tax Manager 12