[vc_row][vc_column][vc_column_text]
Due to the COVID-19 pandemic, are taxpayers required to notify the Tax Administration of electronic invoice submissions?
[/vc_column_text][us_separator][vc_column_text]Executive Decree PCM-005-2020, amended by Executive Decree PCM-016-2020, declared a state of emergency throughout the national territory with the purpose of strengthening surveillance, prevention, control actions and guaranteeing care for people in the event of a probable occurrence of coronavirus infection (2019-nCoV). Article 38 of Decree 33-2020 established measures so that all types of acts, contracts and any other type of legal business can be celebrated by electronic means, as long as it is possible to reliably show the will of the parties to carry out the legal business by that means, in addition, Article 40 of Decree 33-2020 determined that "As long as the corresponding laws or legal reforms are approved, all private contracts that are celebrated by means of technical means of archiving and reproduction that allow archiving, knowing or reproducing the content of a declaration of will of one or more people or the expression of an idea, thought that is signed by electronic signature, or that allow the knowledge or experience, data, figures and mathematical operations carried out for accounting or other purposes are authorized and enjoy legal validity and effectiveness…". Notification of the implementation of electronic invoice delivery is not an express formal obligation, since neither the Regulations of the Invoicing System, Other Tax Documents and Tax Registry of Printing Presses (Agreement 481-2017), nor the tax or administrative regulations expressly decree the aforementioned obligation. However, there is a scenario in which the SAR considers that the adoption of the invoice delivery method may result in a change that is likely to produce a modification within its tax liability and must be notified as provided in article 63, paragraph 10) of the Tax Code and be sanctioned in accordance with the provisions of article 160, paragraph of Decree 170-2016 if not notified; however; This scenario would be questionable, given that the tax obligation is the issuance of invoices, and considering that Decree 33-2020 establishes the possibility of conducting legal business electronically, it cannot ignore that the issuance of tax documents is an inherent element of carrying out commercial activities. Therefore, there is no legal basis requiring taxpayers to notify the Tax Administration of the adoption of the corresponding measures for the electronic transfer of tax documents. What the taxpayer must do is preserve and back up all sales, transfers, and provision of goods and services within the timeframes established by law; they must also issue and deliver tax documents at the time established within the Invoicing Regime, keeping a record of their delivery. For comprehensive advice on the subject, you can contact the following email address: nfugon@lexincorp.com[/vc_column_text][us_separator][vc_column_text]*Legal Notice: The general information contained in this document is provided for informational purposes only and should not be construed as legal advice on any of the topics discussed. You should not act or refrain from acting on the basis of any content contained herein without seeking legal or other professional advice. We disclaim any liability for any actions you take or refrain from taking based on any content in this communication.[/vc_column_text][us_separator][vc_column_text]
Written by:
[/vc_column_text][us_person image=”9339″ name=”Nicole Fugon” role=”Asociada” link=”url:http%3A%2F%2Flexincorp.com%2Fequipo_honduras%2Fnicole-fugon%2F|title:Nicole%20Fugon||” layout=”cards” img_size=”full”][/us_person][/vc_column][/vc_row]
