BEGIN:VCALENDAR PRODID:-//Microsoft Corporation//Outlook 16.0 MIMEDIR//EN VERSION:2.0 METHOD:PUBLISH X-CALSTART:20220210T000000 X-CALEND:20230101T000000 X-WR-RELCALID:{0000002E-7321-5CB0-C931-F306CA0CB2CE} X-WR-CALNAME:Corporate Obligations Guide - Honduras 2022 BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T165207Z DESCRIPTION:* Applies to natural and legal persons and is paid annually\, a pplying a rate of up to L.3.50 per thousand on the value of urban real est ate\, and up to L.2.50 per thousand on rural real estate. The applicable r ate will be set by the Municipal Corporation\, but in no case will the inc rease be greater than L.0.50 per thousand\, compared to the current rate\, calculated on the property’s cadastral value and\, failing that\, on th e value declared.\n\nExpiration: August 31\, 2022\n\nAt BLP we have a team that can assist you with the process. \n\nFor more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 628 0 2269.\n\n \n\n DTEND;VALUE=DATE:20220901 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220831 LAST-MODIFIED:20220131T165500Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:\nAnnual: Real Estate Tax (Municipal) TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000F2BC80E1C216D801000000000000000 01000000003BD04DD62E2DF46B0C31916F62B0AB5 X-ALT-DESC;FMTTYPE=text/html:\n\n\n\n\n\n\n
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Expiration: August 31\, 2022

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At BLP we have a team that can assist you with the process.\n< /o:p>

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For more information contact us at\ninfo@blplegal .com or through WhatsApp\, Telegram or Signal at +506 6280 2269.

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\n\n\n X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T165117Z DESCRIPTION:Applies to all natural or legal persons after making their firs t income statement and solidarity contribution. \n\n \n\nAt BLP we have a team that can assist you with the process. \n\nFor more information contac t us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.\n\n \n\n \n\n \n\n \n\n DTEND;VALUE=DATE:20230101 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20221231 LAST-MODIFIED:20220131T165318Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Payment on account of Income Tax and Solidarity Contrib ution TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000E4D121C4C216D801000000000000000 01000000030C05DB87B09A846B4C793590023129B X-ALT-DESC;FMTTYPE=text/html:\n

Applies to all natural or legal persons after making their fir st income statement and solidarity contribution.

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At BLP we have a te am that can assist you with the process.

For more information contact us at info@blpleg al.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.< /b>

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X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T165025Z DESCRIPTION:Applies to all natural or legal persons after making their firs t income statement and solidarity contribution. \n\n \n\nAt BLP we have a team that can assist you with the process. \n\nFor more information contac t us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.\n\n \n\n \n\n \n\n DTEND;VALUE=DATE:20221001 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220930 LAST-MODIFIED:20220131T165225Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Payment on account of Income Tax and Solidarity Contrib ution TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000211AB2A4C216D801000000000000000 010000000869E160461E6714692E157ACB84E08CE X-ALT-DESC;FMTTYPE=text/html:\n

Applies to all natural or legal persons after making their fir st income statement and solidarity contribution.

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At BLP we have a te am that can assist you with the process.

For more information contact us at info@blpleg al.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.< /b>

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X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T164921Z DESCRIPTION:Applies to all natural or legal persons after making their firs t income statement and solidarity contribution. \n\n \n\nAt BLP we have a team that can assist you with the process. \n\nFor more information contac t us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.\n\n \n\n \n\n DTEND;VALUE=DATE:20220701 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220630 LAST-MODIFIED:20220131T165122Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Payment on account of Income Tax and Solidarity Contrib ution TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E008000000005A8FE67EC216D801000000000000000 010000000AEC8DC20D539A345833A77A3097B9371 X-ALT-DESC;FMTTYPE=text/html:\n
    Applies to natural persons who each year must pay a single personal tax on their annual income in the municipality in which such income is rec eived.
  • Expiration: April 30\, 2022

 \;

At BLP we have a team th at can assist you with the process.

< span lang="EN-US" style="font-size:10.5pt\;line-height:106%\;font-family:' Segoe UI'\,sans-serif\;color:#242424\;background:white">For more informati on contact us at info@blplegal.com or through WhatsApp\, Telegram o r Signal at +506 6280 2269.

 \;< /span>

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T162916Z DESCRIPTION:* Applies to:\n\n * Taxpayers who\, as of December 31 of the re porting year\, belong to the Medium or Large Company sector and that have conducted operations with local related parties and/or domiciled abroad\, in accordance with the regulations established in Decree 232-2011 and its respective Regulation\;\n * Taxpayers not classified in the previous rule who have operations with persons domiciled or resident in a Tax Haven.\n * Taxpayers not included in the previous segment\, who have carried out ope rations with local related parties and/or domiciled abroad\, within the sa me fiscal period in an accumulated amount greater than $500\,000\, or its equivalent according to the exchange parity between the national currency and the foreign currency in which said operations were carried out\, in fo rce as of December 31 of the reporting period\, according to a publication made by the Central Bank of Honduras.\n\n* Expiration: April 30\, 2022\n* Failure to submit or the submission of the annual transfer pricing inform ation sworn statement with false\, incomplete\, or inaccurate data at the time will be sanctioned based on No. 1 of Decree 232-2011 with a fine of t en thousand dollars ($10\,000)\, payable in its equivalent in Lempiras.\n\ n \n\nAt BLP we have a team that can assist you with the process. \n\nFor more information contact us at info@blplegal.com or through WhatsApp\, Tel egram or Signal at +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220501 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220430 LAST-MODIFIED:20220201T171115Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Transfer Pricing TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E008000000002CB39FB0BF16D801000000000000000 010000000075B7DF80C326841B9A3284C5DC37BEB X-ALT-DESC;FMTTYPE=text/html:\n\n\n\n\n\n\n
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  • \ nApplies to:
    • \n
    • \nTaxp ayers who\, as of December 31 of the reporting year\, belong to the Medium or Large Company sector and that have conducted operations with local rel ated parties and/or domiciled abroad\, in accordance\n with the regulation s established in Decree 232-2011 and its respective Regulation\;
    • \nTaxpayers not classified in the previous rule who have operations with persons domiciled or resident in a Tax Haven.
    • \nTaxpayers not included in the previous segment\, who have carried out operations wit h local related parties and/or domiciled abroad\, within the same fiscal p eriod in an accumulated amount greater than\n $500\,000\, or its equivalen t according to the exchange parity between the national currency and the f oreign currency in which said operations were carried out\, in force as of December 31 of the reporting period\, according to a publication made by the Central\n Bank of Honduras.
    \n
  • \nExpiration: \;April 30\, 2022
  • \nFailure to submit or the submission of the annual transfer pricing information sworn statement with false\, inco mplete\, or inaccurate data at the time will be sanctioned based on No. 1 of Decree 232-2011\n with a fine of ten thousand dollars ($10\,000)\, paya ble in its equivalent in Lempiras.
\n

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\n< p class="MsoNormal">At BLP we have a team that can assist you with the process.\ n

\n

For more information contact us at\ninfo@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.

\n

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\n\n\n X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T162756Z DESCRIPTION:* Applies to a natural or legal person. Capital gains obtained by natural or legal persons\, domiciled or not in Honduras\, will pay a Si ngle Tax of ten percent (10%) for which they will not be subject to the pr ogressive income tax rate.\n* Expiration: April 30\, 2022\n\n \n\nAt BLP w e have a team that can assist you with the process. \n\nFor more informati on contact us at info@blplegal.com or through WhatsApp\, Telegram or Signa l at +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220501 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220430 LAST-MODIFIED:20220131T162957Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Capital Gains TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000CB351481BF16D801000000000000000 01000000023CE52FE2AB6BB4BAA12CF3D53FF6471 X-ALT-DESC;FMTTYPE=text/html:\n
  • Applies to a natural or legal person. Capital gains obtained by natural or legal persons\, domiciled or not in Honduras\, will pay a Si ngle Tax of ten percent (10%) for which they will not be subject to the pr ogressive income tax rate.
  • Expiration: April 30\, 2022

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At BLP we have a team that can assist you with the pro cess.

For more i nformation contact us at info@blplegal.com or through WhatsApp\, Te legram or Signal at +506 6280 2269.

 \ ;

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T162714Z DESCRIPTION:* Applies to legal entities\, except those included in the Spec ial Export and Tourism Regimes without prejudice to the provisions of Arti cle 22 of the Income Tax Law. The Solidarity Contribution of five percent (5%) is applied to the excess of net taxable income over one million lempi ras (L 1\,000\,000.00).\n* Expiration: April 30\, 2022\n\n \n\nAt BLP we h ave a team that can assist you with the process. \n\nFor more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal a t +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220501 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220430 LAST-MODIFIED:20220131T162915Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Solidarity Contribution TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000DEDCC067BF16D801000000000000000 010000000D90FD68E5E25B042BE541D6A303A3704 X-ALT-DESC;FMTTYPE=text/html:\n
  • Applies to legal entities\, except those include d in the Special Export and Tourism Regimes without prejudice to the provi sions of Article 22 of the Income Tax Law. The Solidarity Contribution of five percent (5%) is applied to the excess of net taxable income over one million lempiras (L 1\,000\,000.00).
  • Expiration: April 30\, 2022

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At BLP we have a team that can assist you wi th the process.

For more information contact us at info@blplegal.com or through Wha tsApp\, Telegram or Signal at +506 6280 2269.

< o:p> \;

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T162622Z DESCRIPTION:* Applies to legal persons\, applicable on the Total Net Assets of legal persons domiciled in Honduras categorized as merchants under the Code of Commerce. The tax rate is one percent (1.0%) on the value of the total net assets determined in the General Balance dated December 31 of th e taxable year.\n* Expiration: April 30\, 2022\n\n \n\nAt BLP we have a te am that can assist you with the process. \n\nFor more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6 280 2269.\n\n \n\n DTEND;VALUE=DATE:20220501 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220430 LAST-MODIFIED:20220131T162823Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Total Net Active Tax TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E008000000005930A448BF16D801000000000000000 010000000C60206CFF724014F9329405C8DB39271 X-ALT-DESC;FMTTYPE=text/html:\n
  • Applies to legal persons\, applicable on the Tot al Net Assets of legal persons domiciled in Honduras categorized as mercha nts under the Code of Commerce. The tax rate is one percent (1.0%) on the value of the total net assets determined in the General Balance dated Dece mber 31 of the taxable year.
  • Expiration: April 30\, 2022

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At BLP we have a team that can assist you with the p rocess.

For more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.< o:p>

&nbs p\;

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T162509Z DESCRIPTION:* Applied to natural or legal persons\, the Income Tax is an an nual tax on income from capital\, work\, or a combination of both.\n* Expi ration: April 30\, 2022\n* The annual amount that companies must pay depen ds on the gross income declared in the fiscal period 2020-2021\, as follow s:\n\n * 25% on net income if gross income is equal to or less than L 1\,0 00\,000\,000.00 (approx. $41\,291\,601.00).\n * 1% if they generate gross income greater than 1\,000\,000\,000.00 and the application of the previou s 25% is less than 1% of gross income.\n * 5% as a Solidarity Contribution when the net taxable income is greater than L 1\,000\,000 (approx. $41\,2 91)\n\n \n\nAt BLP we have a team that can assist you with the process. \n \nFor more information contact us at info@blplegal.com or through WhatsApp \, Telegram or Signal at +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220501 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220430 LAST-MODIFIED:20220131T162710Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Income Tax TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E00800000000C908461DBF16D801000000000000000 01000000083462604C28AC249A4C076B637C1592D X-ALT-DESC;FMTTYPE=text/html:\n
  • Applied to natural or legal persons\, the Income Tax is an annual tax on income from capital\, work\, or a combination of both.
  • Expiration: Ap ril 30\, 2022
  • The annual amount that companies must pay depends on the gross income declared in the fiscal period 2020-2021\, as f ollows:
    • 25% on net income if gross income i s equal to or less than L 1\,000\,000\,000.00 (approx. $41\,291\,601.00).
    • 1% if they generate gro ss income greater than 1\,000\,000\,000.00 and the application of the prev ious 25% is less than 1% of gross income.
    • 5% as a Solidarity Contribution when the net taxable income is greater than L 1\,000\,000 (ap prox. $41\,291)

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At BLP we have a team that can assist you with the process.

For more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.< b>

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X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T155609Z DESCRIPTION:* Companies of any kind that are established or are to be estab lished\, as well as credit institutions\, capitalization companies\, and i nsurance companies that operate in the country\, and that distribute divid ends among their shareholders\, are obligated to provide the SAR\, before the last day of February of each year\, a report containing:\n\n* The name s of shareholders\, according to company registration\n* The number of sha reholders\n* The number of shares\n* The nominal value of the shares\n* Th e percentage of dividends distributed per share in the semesters prior to the report\n* The total amount of cash paid or payable to each shareholder .\n\nCorporations or partnerships organized outside of Honduras and incorp orated in the country\, including concession holders and their subsidiarie s\, must report as stipulated by law.\n\n* Expiration date: February 28\, 2022\n\n \n\nAt BLP we have a team that can assist you with the process. \ n\nFor more information contact us at info@blplegal.com or through WhatsAp p\, Telegram or Signal at +506 6280 2269.\n\n \n\n \n\n DTEND;VALUE=DATE:20220301 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220228 LAST-MODIFIED:20220131T155811Z PRIORITY:5 SEQUENCE:0 SUMMARY;LANGUAGE=es:Annual Statement of Partners and Profit Sharing TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E0080000000065045E10BB16D801000000000000000 010000000712C3F43742FFD4283DD5D2ECB5A8570 X-ALT-DESC;FMTTYPE=text/html:\n

Corporations or part nerships organized outside of Honduras and incorporated in the country\, i ncluding concession holders and their subsidiaries\, must report as stipul ated by law.

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At BLP we have a team that can assist you with the process.

For more information contact us at info@blplegal.com o r through WhatsApp\, Telegram or Signal at +506 6280 2269.

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X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT BEGIN:VEVENT CLASS:PUBLIC CREATED:20220131T155348Z DESCRIPTION:* Legal entities that\, due to their line of business\, must fi le informative declarations\, and make the payment\, when applicable\, of the following taxes:\n\n * Production Consumption Soft Drinks\n * Producti on Consumption Beer\n * Production of Alcohols and National Liquors\n * Sa les Tax\n * Casinos Gambling Games\n * National Charity Lottery Urn Prizes \n * Concessioned Electronic Lottery Prizes\n * Special Mobile Telephony C ontribution\n * Special Contribution for Food and Drinks under the Special Regime\n * Contribution of Casinos and Slot Machines\n * Withholding on S ource Employees\n * Withholding on Sales to the State\n * Sales Withholdin g (Art. 8)\n * Withholding 12.5% ​​(Art. 50)\n * Non-Resident Withhold ing (Art. 5)\n * Withholding Dividends or Profits\n * Interest Withholding (Art. 9)\n * I.S.R. Advance Withholding (1% Article 19)\n * Withholding S cheduled Tax on Income for Housing Rental\n * Capital Gains Withholding (1 0%)\n * ISV retention for Debit and Credit cards\n * Sales Tax Electronic Lottery Tickets Raffles and Draws\n * Monthly Declaration of Withholdings (DMR)\n * Tourist Services Rate\n\n* Expiration: The 10th day of each cale ndar month\n\n \n\nAt BLP we have a team that can assist you with the proc ess. \n\nFor more information contact us at info@blplegal.com or through W hatsApp\, Telegram or Signal at +506 6280 2269.\n\n \n\n DTEND;VALUE=DATE:20220211 DTSTAMP:20220201T182921Z DTSTART;VALUE=DATE:20220210 LAST-MODIFIED:20220131T155550Z PRIORITY:5 RRULE:FREQ=MONTHLY;COUNT=11;BYMONTHDAY=10 SEQUENCE:0 SUMMARY;LANGUAGE=es:Monthly: Miscellaneous Obligations/Information Returns TRANSP:TRANSPARENT UID:040000008200E00074C5B7101A82E008000000009E946DBCBA16D801000000000000000 010000000166EC6889AA5D24395ECDDEBF8BA2F7B X-ALT-DESC;FMTTYPE=text/html:\n

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At BLP we have a team tha t can assist you with the process.

For more information contact us at info@blplegal.com or through WhatsApp\, Telegram or Signal at +506 6280 2269.

< span lang="EN-US"> \;

X-MICROSOFT-CDO-BUSYSTATUS:FREE X-MICROSOFT-CDO-IMPORTANCE:1 X-MICROSOFT-DISALLOW-COUNTER:FALSE BEGIN:VALARM TRIGGER:-PT10080M ACTION:DISPLAY DESCRIPTION:Reminder END:VALARM END:VEVENT END:VCALENDAR