Honduras moves forward in the regulation of energy self-producers
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Honduras moves forward in the regulation of energy self-producers

By: Fernando López y Janine Paz As of September of this year, the State of Honduras has approved specific regulations on self-generation of energy, allowing residential and commercial users to inject surplus energy produced into the distribution system. The CREE as the national regulator of the energy sector has identified the need to develop a…

Fiscal Trends in Central America
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Fiscal Trends in Central America

The Central American region has been characterized by a very dynamic economic, political and social development, which has permeated the design of fiscal policies in each country. Under this reality, the tax component is consolidated as one of the most important elements of analysis for those who do business in the region, given the development…

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Update of data in the taxpayer registry of the general directorate of revenues in Nicaragua

By: Jean Paul Aguirre Following the tax reforms that came into effect in 2019, the obligation to update the taxpayers’ data in the Single Taxpayers’ Registry (RUC) every two years was established, under penalty of fines. The General Revenue Directorate has an inspection plan to verify compliance with this obligation, therefore, taxpayers are notified Tax…

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Amendments to the Value Added Tax Regulations in Guatemala: Can CF invoices be issued?

By: Mario Estuardo Archila Regarding the amendments to the VAT law regulations published on October 14, 2022 that restrict the possibility of issuing “final consumer” invoices above certain amounts, we can comment on the following: The VAT law regarding invoice issuance obligations establishes: “ARTICLE 29. Mandatory documents. The taxpayers subject to the tax of this…

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Aspects of the auditing process in Honduras

By: Aida Sierra The Revenue Administration Service (SAR), has within its attributions to carry out procedures of Determination to the taxpayer that consist of verifying the existence of a generating fact or the information presented by the taxpayer in its declarations. These procedures may be integral or partial, the ex officio determinations are also called…

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Processes of Tax Audit

Regional Tax Law Team When thinking about investing in the region, companies should not only take into consideration the tax systems of each country, but also the auditing power of the Tax Administrations to ensure tax compliance. In this sense, the purpose of this article is to give an overview of the assessment processes in…

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Employment Discrimination in the Salvadoran Legal Framework

By: Carlos Rodríguez Equality of opportunity in employment and occupation, and non-discrimination, have undoubtedly been enshrined as a Fundamental Labor Right recognized in the International Conventions of the International Labor Organization (ILO) and in the legal framework of each country from its own Constitution as Primary Law. In countries such as El Salvador in recent…

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Data protection and privacy of information in Honduras

By: Janine Paz Today, we live in the so-called “Age of Digitalization”, in which the protection of data and privacy of information and communications is increasingly necessary at a global level. According to the Digital 2020 report, which evaluates how people around the world use the internet, smartphones, social networks and e-commerce, the world population…

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Important considerations regarding fiscal documents in Honduras

By: Aida Sierra Article 65 of the Tax Code establishes that “taxpayers must issue tax documents for the activities they perform and make them in the form that allows identification of the activities they perform and make them in the form that allows identification of the person issuing them and, if applicable, receiving the operation…

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Who is eligible for the tax amnesty benefits of 2022?

By: Verónica Tadeo We hereby bring to your attention: That the Minister of Finance Alejandro Zelaya presented to the Legislative Assembly the Decree called “Special and Transitory Law that grants Facilities for the Voluntary Compliance of Tax and Customs Obligations” known as “Tax Amnesty 2022”, approved by the Legislative Assembly, in plenary session of August…

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Considerations on Tax Penalties in Guatemala

By: Mario Estuardo Archila In tax matters it is customary to apply a penalty automatically, by “default”. In a cold and objective manner. However, this position should be rejected, since there are external elements that would make the sanctioning rule inapplicable, if we really understand that we are in a system of law. One of…

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Workplace violence and harassment in Nicaragua:

By: Bertha X. Ortega To refer to violence and harassment in the world of work as unacceptable conduct is because they constitute a violation or abuse of human rights and a threat to equal opportunities and are incompatible with decent work. The first and most important thing is to define what is considered violence and…