Transfer Prices in Honduras, regulations and formal obligations demanded by the CPAT


Since 18 September 2015, the Honduran taxpayers are obliged to declare and value their operations with national or foreign related parties and/or with those companies protected by Special Regime that have fiscal benefits, through the Annual Informative Sworn Statement of Transfer Prices, in accordance with what is established in the Title IV, Article 15 of the Regulation of Transfer Prices published by the Comisionada Presidencial Administración Tributaria – CPAT of Honduras (Presidential Commissioned of Tax Administration) (before Dirección Ejecutiva de Ingresos – DEI) (Executive Direction of Incomes).


The obligation of presenting the Annual Informative Sworn Statement of Transfer Prices, will be applied in accordance with what the Law establishes under the following conditions:
• Taxpayers who belong to the middle and big company segment and have performed commercial and financial operations with local and/or domiciled abroad related parties, in accordance with the regulations established in the Decree 2322011 and its respective Rules. In case the total amount accumulated of the commercial or financial operations with local and/or domiciled abroad related parties, is equal or lower than two hundred and fifty thousand American Dollars (USD 250,000.00)
• Legal or natural people that perform commercial or financial operations with those that are protected by special regime that have fiscal benefits.
• Taxpayers who have performed commercial and financial operations with entities cataloged as Tax Heaven.
• Taxpayers who are not found in the previous segments but have performed operations within the same fiscal year for an accumulated amount higher than US$1,000,000 (or its equivalent) with local and foreign related parties.
The backup of the Informative Sworn Statement is the Technical Study of Transfer Prices that will have to contain minimal information that the regulation establishes with the aim of determining if the price or value of the declared operations are being performed according to the free market practices.
Some relevant aspects that must be mentioned are:
. Type of operation performed
. Type of relationship with the foreign entity.
. Method of transfer prices applied to each operation performed.
.Price or profitability margin associated to the operation performed.
. Financial results of the type of operation at taxpayers’ global activity level.

Not presenting the annual informative sworn statement of transfer prices or presenting it with false, incomplete or inaccurate data at its moment, will be penalized with a fine of ten thousand USD ($10,000), payable in its equivalent in lempiras. It is important to mention that this fine is independent to the adjustment in the Income Tax that the DEI can determine.

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