Honduran Tax Authority issues Agreement on CbCR

On March 19, 2024, the Honduran Tax Authority (SAR) issued Agreement SAR-653-2023, establishing the obligation for certain entities to file Country-by Country Reports (CbCRs) and corresponding notifications.

Background

The Agreement establishes that, in accordance with Article 17 of Decree 232-2011, the CbCR is part of the information that must be submitted before the Tax Admi…