On 2 May 2019, the Honduras revenue administration (SAR) published Decree No. 26-2019, which was originally published in the 25 April 2019 edition of the Official Gazette and provides for a tax and customs amnesty program. The program includes that no penalties will be due on outstanding tax debts as of 31 December 2018 provided that the tax debt is settled within 90 days from the date Decree No 26-2019 was published in the Official Gazette. Similar amnesty is provided in respect of outstanding social security contributions, telecommunication levies, vehicle taxes, municipal taxes, and late repatriation of foreign currency by exporting companies as of 31 December 2018.
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