Honduras: Reclasificación de los obligados tributarios
Published date | 06 June 2022 |
Law Firm | Consortium Legal |
El Artículo 59 del Código Tributario Hondureño (Decreto 170-2016), literalmente establece que: “la Administración Tributaria mediante Acuerdo Ejecutivo, en coordinación con la Administración Aduanera, debe determinar categorías de obligados tributarios; así como, establecer procedimientos para el cumplimiento de sus deberes instituidos por las normas tributarias y aduaneras reglamentarias. En tales acuerdos, debe publicar todos los criterios utilizados para la categorización de los obligados tributarios. Esta categorización debe realizarla y publicarla, al menos cada dos (2) años.”
En atención a lo anterior, mediante el ACUERDO SAR-125-2022 de fecha 10 de mayo del 2022, publicado en Diario oficial la Gaceta en fecha veintiséis (26) de mayo del dos mil veintidós (2022). El servicio de Administración de Rentas (SAR), decidió realizar una reclasificación de los obligados tributarios en base los criterios que se detallan a continuación:
- Recaudación de Tributos Internos.
- Ingresos Brutos Gravados.
- Debito Fiscal en Impuesto Sobre Ventas.
- Importación de Bienes.
- Total Activos.
- Agentes de retención,
- Variables Estratégicas.
Dichos criterios, se encuentran contenidos, en el documento denominado Instructivo de Criterios de Clasificación de Contribuyentes, elaborado por el SAR y que puede ser descargado de la página web www.sar.gob.hn; el mismo fue elaborado, para que los obligados tributarios, puedan tener una noción no solo de los criterios establecidos para la reclasificación, sino también de lo que implica esta reclasificación en relación con sus obligaciones tributarias.
La clasificación se realiza, mediante un análisis integral de los obligados tributarios, utilizando como base para dicho análisis los criterios anteriormente establecidos. El objetivo de dicho análisis es dar una clasificación mas acertada a los obligados tributarios, con el animo de tener un mejor control sobre las empresas que operan en el país.
Los obligados Tributarios, que desean saber si mantienen la categoría que actualmente ostentan o si fueron objeto de la reclasificación, pueden acceder a la página del SAR https://www.sar.gob.hn/consulta-reclasificacion-2022/ y verificar su clasificación, ingresando su Registro Tributario Nacional (RTN). Asimismo, el SAR, estará brindando asistencia a los contribuyentes, para que puedan realizar esta transición sin dificultades.
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