Global Courant 2023-04-29 10:15:40
With the Tax Justice Law, the Government intends to eliminate the Bank Secrecy Law and reform the regulations against asset laundering.
Besides
– Within the tax package, the Executive seeks to reform constitutional articles 339 and 351 to eliminate tax obligations and tax exemptions, which will only be renewed by presidential order.
– 10 These are the tax benefits that would be eliminated if the Tax Justice Law is approved, although it does not have the support of the opposition.
Within the package of reforms sent to the National Congress for him Executive power It is intended to give rise to the fiscal and economic investigation of Hondurans, as well as their bank accountslike every movement they make within them.
The removal of the Bank Secrecy Law Through the initiative promoted by the Government has been justified by the Executive because there are currently a series of requirements that prevent the Income Administration Service (HE) access bank information.
acting the National Commission of Banks and Insurance (CNBS) as an intermediary in investigations, delivery of documents and authorization to access user information to combat tax evasion.
“Eliminate bank secrecy for tax purposes introduced in the new Tributary Code and allow the exchange of information with the rest of the countries of the world. He Tributary Code in force, in its article 72 numeral 4, establishes information requirements that in practice prevent the HEin the development of its controls, access bank information to verify tax evasion”, cites number seven of the initiative.
When the elimination of the regulation is approved, the HE You will have access to numbers and movements of checking accounts, savings deposits, details of loans and credits and other active and passive operations in charge of banks and financial companies, savings banks and credit cooperatives.
To know
To approve the law, the NC will require a qualified majority; that is, 85 votes, because some articles are constitutional.
As well as the number and detail of natural or legal persons, legal structures, as well as entities without legal personality and any other documentation that facilitates the identification of income and consumption patterns.
Final beneficiary
One of the many modifications that the initiative entails is the reform to the Special Law against Money Launderingwhich hardens the figure of the final beneficiary in tax matters.
The final beneficiary is the natural person who is the final owner or the natural person in whose name a transaction is carried out. Within the reform of the 2015 law, the initiative of the Government seeks to prevent companies from hiding the main beneficiaries of their profits and evading the payment of taxes through complex chains of ownership.
Exempting from these measures public entities that are controlled by the State or public-private partnership companies.
