The National Tax Registry register taxpayers in Honduras.
The following organisations and individuals are obliged to register with the National Tax Registry:
1 All individuals or legal entities, national or foreign, domiciled in the country as taxpayers with tax obligations such as: payment of taxes, fees and contributions.
2 Taxpayers with formal obligations: for filing different tax returns and withholdings.
3 Taxpayers with tax obligations:
* Importers, exporters and those who re-apply wholesale purchase purchase management.
* The companies legally constituted according to the Commercial Code.
* Foreign companies that carry out operations in Honduras.
* Irregular or de facto societies.
* The Undivided Successions (Undivided Heritage).
* Charitable institutions and Organized Groups for scientific, political, cultural or sporting purposes without profit and that have employees under their charge.
* Cooperatives of any degree.
* The Deconcentrated Institutions.
* The Decentralized Institutions.
4. Institutions that must register for control purposes:
* Secretaries of State
* Autonomous Institutions
* Semi-autonomous institutions
* State Corporations
* City Halls