The Honduras Revenue Administration (SAR) has published updated guide on the filing of the corporate income tax return and the individual income tax return dated February and January 2026, respectively. The first guide explains how corporate taxpayers in Honduras must prepare, complete, and submit the return (declaration) on income tax, net assets, and solidarity contribution (Code/Form 103), which may only be submitted via the Virtual Office (Oficina Virtual - OVI) platform. This includes …