Honduras: Declaración del Impuesto de Industria, Comercios y Servicios como paso previo a la obtención del Permiso de Operación de Negocios
Published date | 07 December 2021 |
Author | Fernando Carias |
Law Firm | Consortium Legal |
Con la llegada del mes de diciembre, y con este el fin del ejercicio fiscal, los obligados tributarios en general podrán identificar que su permiso de operación de negocio esta pronto a expirar. Tomando en consideración que el permiso de operación de negocio es un documento público mediante el cual las municipalidades autorizan a todo comerciante, empresa, fundación u organización no gubernamental sin fines de lucro a prestar sus servicios a la población por un año, conforme a la Ley de Municipalidades, para su renovación, es indispensable la Declaración del Impuesto de Industria, Comercio y Servicios.
El Impuesto sobre Industria, Comercio y Servicio[1], es un impuesto municipal que toda persona natural o comerciante individual o social debe pagar mensualmente por su actividad económica, de acuerdo con su volumen de producción, ingresos o ventas anuales. Este impuesto es calculado en base al monto de ingresos declarados por el contribuyente en la declaración jurada del impuesto sobre industria, comercio y servicio que se debe presentar al solicitar por primera vez o renovar su permiso de operación de negocios.
Previo a realizar la Declaración del referido impuesto, es importante identificar si se goza del beneficio de exoneración. Por lo general tienen esta liberación las Organizaciones No Gubernamentales, Fundaciones, Asociaciones Civiles y Sociedades Mercantiles que se encuentran amparadas bajo Regímenes Especiales. Una de las particularidades más destacables es que a pesar de que la exoneración se encuentra en la ley, varias municipalidades exigen un trámite administrativo de gestión de Constancia de Exoneración, que es prudente gestionarla con tiempo suficiente para realizar la declaración del Impuesto en tiempo y forma.
En el caso de la Alcaldía Municipal del Distrito Central, la Constancia de Exoneración se solicita ante la Gerencia de Recaudación y Control Financiero. Otras municipalidades tienen un Departamento de Recaudación Tributaria cuya función es similar a la Gerencia antes mencionada. Sin la Constancia, los sistemas de los municipios están adaptados para generar impuesto a pagar, por lo que termina siendo imperiosa su gestión.
En cuanto a los requisitos necesarios para la solicitud de la exoneración, se incluyen los estados financieros del periodo fiscal anterior, los cuales deberán estar debidamente firmados, sellados y timbrados. Para las...
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