Reclassification of taxpayers in Honduras

Reclassification of Taxpayers in Honduras

Article 59 of the Honduran Tax Code (Decree 170-2016) explicitly states that “the Tax Administration, in coordination with the Customs Administration, must determine categories of taxpayers and establish procedures for compliance with their obligations as set forth in tax and customs regulations. In these agreements, all criteria used for the categorization of taxpayers must be published. This categorization must be carried out and published at least every two (2) years.”

In accordance with the above, through Executive Agreement SAR-125-2022 dated May 10, 2022, published in the official gazette “La Gaceta” on May 26, 2022, the Revenue Administration Service (SAR) has decided to reclassify taxpayers based on the following criteria:

    • Internal Tax Collection.
    • Taxable Gross Income.
    • Value Added Tax Liabilities.
    • Import of Goods. Total Assets.
    • Withholding Agents.
    • Strategic Variables.

These criteria are detailed in the document titled “Guidelines for Taxpayer Classification” prepared by the SAR, which can be downloaded from the website This document was created to provide taxpayers with an understanding not only of the criteria established for the reclassification but also of the implications of this reclassification on their tax obligations.

The classification is carried out through a comprehensive analysis of taxpayers, using the aforementioned criteria as the basis for analysis. The aim of this analysis is to provide a more accurate classification of taxpayers in order to have better control over the companies operating in the country.

Taxpayers who wish to know whether they maintain their current category or have been subject to reclassification can access the SAR website at and verify their classification by entering their National Tax Registry (RTN). Additionally, the SAR will provide assistance to taxpayers to ensure a smooth transition during this process.