Tax Law

Aida Sierra

ASSOCIATE - Honduras

Aida is an associate at Consortium Legal – Honduras, with 9 years of experience that began as an assistant in the Contentious-Administrative Court.  During her career she has advised various clients in the following procedures such as Business Operation:

  • Permits and other procedures before the AMDC and AMSPS.
  • Environmental licensing procedures before the Environmental Management Unit (UGA) and the Secretary of State in the office of Natural Resources and Environment (Miambiente).
  • Procedures in the Franchises department of the secretary of Finance (Filing in the exemption registry, Exonerations, import exemption).
  • Special Permits of Permanence of Foreigners before the National Institute of Migration (INM), various procedures before the Revenue Administration Service (SAR) (Notifications, data updates, challenges, etc.).
  • Various procedures before the Direction of Regulation, Registration and Monitoring of Civil Associations (DIRRSAC).

She has also worked in judicial cases, in the civil area, regarding the filing of Lawsuits (Execution of judicial and Extrajudicial titles, Ordinary of payment), as well as the supervision of Files and procedures in its different stages.  As well as in the Contentious-Administrative area in the Presentation of Lawsuits (Ordinary, Personal and Tax), as well as the supervision of Files and procedures in its different stages.

  • Advising different companies such as Walmart, Banco de Honduras S.A y sus filiales, Nestlé Honduras in multiple administrative procedures in various governmental institutions, as well as representing clients in various judicial cases, in civil and administrative courts nationwide.
  • She has also, participated in drafting several due diligence reports, legal opinions, applications on various issues.
  • Attorney, Autonomous National University of Honduras, Honduras (2015)
  • Master’s degree in business law, Autonomous National University of Honduras, Honduras (2022)
  • Member of the Honduran Bar Association


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