lawyer

1. GAZETTE NUMBER 34,533 OF JANUARY 4, 2018 / CERTIFICATION

Object:

Se crea un estatuto de la asociación nacional de empleados públicos de Honduras (A.N.D.E.P.H.), Expediente No. PJ-29092017-649, domicilio de Distrito Central, departamento de Francisco Morazán.

Observations:

Es una organización de carácter gremial y apolítico, de duración indefinida, con patrimonio propio y con jurisdicción a nivel nacional. Tiene como finalidad proteger los intereses individuales y colectivos de los empleados públicos del estado de Honduras. Sus objetivos son, afiliar a todos los empleados públicos que prestan sus servicios al Estado de Honduras; Procurar el bienestar laboral, económico, profesional, social y cultural de sus afiliados y defender y hacer prevalecer la estabilidad laboral en el desempeño de los puestos públicos, fortalecer la carrera administrativa, tomando como base los méritos personales, y profesionales como ser la responsabilidad, experiencia antigüedad y dedicación en el desempeño de sus puestos; Lograr la aprobación de reformas a leyes, reglamentos, estatutos y cualquier instrumentos legal que establezcan derechos o mejoras para todos los empleados Públicos; Procurar el fortalecimiento, unificación y solidez de la organización a través de sus afiliados con el objetivo de conformar un ANDEPH, democrática, participativa y honesta y Establecer medidas y mecanismos que propugnen la probidad en el desempeño de puesto públicos y establecer programas de capacitación y formación educativa tanto a nivel nacional como internacional. Su estructura será: a) Congreso Nacional de Delegados (3 delegados propietarios y 3 suplentes de cada seccional central y regional, legalmente constituidas) b) Comité Ejecutivo Nacional. (Ordinarios y Extraordinarios) c) Tribunal de honor. d) Consejo Consultivo e) Seccionales Centrales y Regionales. f) Subseccionales. PAG, 7 B a la 20 B, de la GAZETTE.

2. Poder Ejecutivo; DECRETO EJECUTIVO NÚMERO PCM-086-2017, GAZETTE 8 DE January DEL 2018. NUM. 34,536.

Object:

Eliminate dependence on the Centralized Public Administration called the Road Fund. Based on Articles: 245, numeral 2), 11), 19) and 35), 252 of the Constitution of the Republic; Articles 3, 4, 7, 11, 17, 18, 20, 22, 98, 99 and 100 of the General Law of the Public Administration and its reform by Legislative Decree No. 266-2013 and Executive Decree in Council of Secretaries of State PCM-040- 2017.

Observations:

Decree To eliminate the dependency called Fondo Vial, which was created by decree No. 131-93, and it proceeds to the closing and operative, administrative and financial liquidation of the same and is transferred to the Secretary of State in the Finance Offices and institutes the National Directorate of National Assets to proceed to take possession of them, inventory both the furniture and real estate assigned to the liquidated institution, as well as take necessary measures for the assurance and conservation and finally reallocate the assets to the entities that they require them. Pag A-1 to A-3 of the gazette.

3. RENTAL ADMINISTRATION SERVICE AGREEMENT SAR-009-2018, JANUARY 12, 2018, Gazette No. 34,540.

Object:

Scale adjustments of progressive rates for the payment of income taxes for individuals. Based on Articles 255, 321 and 351 of the Constitution of the Republic; 9 numeral 2), 10, 15, 29, 30, 47, 56, 195, 197, 198, and 199 of the Tax Code; 1 and 22 of the Income Tax Law; Agreement Number 001-2017 and Agreement Number SAR-1876-2017.

Observations:

In which it is agreed to adjust the progressive rates for the payment of taxes on the income to natural persons, according to the interannual variation of the consumer price index 1- From L 0.01 to L 152, 557.15 (exempt) 2- From L 152, 557.16 to L 232, 622.61 (15%) 3- From L 232, 622.62 to L 540,982.82 (20%) 4- FROM L 540,982.83 onwards (25%) This table should be used to calculate the amount of the monthly withholding that you must make to your employees. (Applies as of January 1, 2018).

4. Legislative Power DECREE No. 96-2017, JANUARY 18, 2018. NUM. 34,545

Object:

Reform article of Criminal Procedure Code.

Derogations and / or Express Reforms.

It literally says: ARTICLE 57.- EXCLUSIVE COMPETENCE OF THE COURTS OF JUDGMENT. The Courts of Judgment will know of the oral and public trial to which this Code refers. These jurisdictional bodies will know in a pluripersonal or collegiate manner of serious crimes and in a unipersonal form of less serious crimes, those of private action and those that deserve to be declared a criminal. For the knowledge of serious crimes, the Courts of Judgment will be integrated by four (4) Judges, of which three (3) will intervene in the trial and one (1) must always be present in the debate to replace any of those in case of serious impediment. For less serious crimes, those with private action and those that deserve to be declared in favor of the offender, the Sentencing Courts will be integrated by a single Judge, who will be in charge of the knowledge and the resolution of each and every one of the acts that make up the oral and public debate or trial and the special complaint procedure. In cases where simultaneously serious, less serious, private action and declaratory offenses are charged, the Judicial Tribunals will know of them in a pluripersonal or collegiate manner. In all those articles referred to in the present Code, reference is made to the President, to the members of the Judgment Court or to the Judgment Court, it will be understood as made to the Judge of the Unipersonal Judgment Court, in cases when according to the scope of their competence corresponds to the knowledge of the cause ".

5. JANUARY 18, 2018, Gazette No. 34,545 Legislative Branch DECREE No. 102-2017

Object:

Reform Article 2 of the Special Law of Jurisdictional Bodies with National Territorial Jurisdiction in Criminal Matters, which was reformed by Decree No. 89-2016 of July 20, 2016

Derogations and / or Express Reforms.

ARTICLE 2.- DEFINITIONS: For the purposes of this Law, it must be understood as: 1) ORGANIZED CRIMINAL GROUP: A structured group of three (3) or more persons that exists for a certain period of time and acts in concert with the purpose of committing the crimes. following: (USURPACION)

6. JANUARY 19, 2018 Gazette No. 34,546; Resolution NR009 / 17 NATIONAL TELECOMMUNICATION COMMISSION (CONATEL) .-

Object:

The objective of the National Telecommunications Commission is to create a regulation for systems that use spectrum, widening and digital modulation techniques to continue operating in an efficient and harmonious way with other telecommunications services that use the radioelectric spectrum. Based on Articles: 321 of the Constitution of the Republic; 1, 7, 8, 120 and 122 of the General Law of the Public Administration; 1, 2, 6, 7, 9,10, 11, 13, 14, 20, 25 and 30 of the Framework Law of the Telecommunications Sector; 1, 2, 6, 12, 15, 16, 47, 50, 51, 52, 53, 56, 57, 62, 69, 72, 73, 75, 78, 80, 140 and 173 of the General Regulation of the Framework Law of the Telecommunications Sector; Articles 19, 22, 23, 24, 25, 26, 27, 30, 32, 33, 40 and 83 other applicable of the Law of Administrative Procedure.

Observations:

Agrees to create a REGULATION OF THE WAS / RLAN SYSTEMS AND RADIOCOMMUNICATION DEVICES OF SHORT REACH: whose objective is to establish technical and regulatory conditions to ensure the correct operation of the WAS / RLAN systems and those of short-range radiocommunication, in frequency ranges in those that have a General license agreement with the PNAF, as well as in other frequency ranges that the regulation establishes. Pag 3-B to 82, A, of the Gazette

7.GAZETTE number 34,549, of January 23, 2018 / Ministry of Labor and Social Security Executive agreement No. STSS-003-2018

Object:

Objective to set minimum salary for the year 2018, to guarantee the right of all workers to earn a salary so that they have an income essential for them and their families. Based on Convention 100 of the International Labor Organization; Articles 128 numeral 5 and 245 numeral 42 of the Constitution of the Republic; 381 and 382 of the Labor Code; 1,2,20,23,24,25 of the Minimum Wage Law; 117,118 and 119 of the General Law of the Public Administration.

Observations:

Agree Set the Minimum Wage that will apply throughout the country, starting on January 1 of the year two thousand and eighteen, in accordance with the economic activities, strata of workers and amounts described in the table (Which is found on page A. 2 of the gazette). Except for the present agreement to the companies of the maquiladora textile sector and others that are adhered to the regime of free zones. The Secretary of Labor and Social Security, through the MINIMUM SALARY Directorate and the General Directorate of Labor Inspection, will be responsible for ensuring that this agreement is complied with according to the established legal standards. From page A.1 to A.2. of the gazette.

8. JANUARY 26, 2018. NUM. 34,552 / SAG-SENASA National Service for Agrifood Health and Safety / AGREEMENT C.D. SENASA 003-2018

Object:

Objective to create a regulation whose purpose is to establish a National Poultry Regulation, as it is important to strengthen the poultry production system of the country, for Objective to create a regulation whose purpose is to establish a National Poultry Regulation since it is important to be able to strengthen the apparatus producer of the poultry sector of the country, to be able to regulate and control, prevent and eradicate the levels of avian diseases of interest for public as well as animal health since both have a great socioeconomic impact for the country. Based on Articles 8 numeral 2) of Agreement PCM-038-2016; articles 29, 36 numerals 1), 2), 5), 6), 21), 116, 117 second paragraph, 118, 119 numeral 2) and 122 of the General Law of Public Administration; 1, 2, 3, 9 Literal a), e) and h), 12, 17, 19, 21-A, 22, 30 and 43 of the Animal Health Act Decree No. 157-94, amended by Decree No. 344- 05

Observations:

AGREES: Approve the Regulation of the National Poultry Program - PAN. The Direction and execution of the program corresponds to the National Service of Sanitation and Agrifood Safety SENASA, through the General Sub-Directorate of Animal Health. Pag A.2 to A.12 of the Gazette

9. Plan number 34,555 dated January 30, 2018 / secretary of energy and natural resources, environment and mines / ministerial agreement No. 0944-2015

Object:

Agree Objective to create a Regulation of National Registry of Providers of Environmental Services, to contribute to the improvement of the professional quality and to the establishment of the regulations that will govern the provision of environmental services that are offered in the country. Based on articles 7, 33, 36 numeral 8 of the General Law of Public Administration; 2 of the Law to Optimize Public Administration, Improve Services to Citizenship and Strengthen Transparency in Government, contained in Legislative Decree No. 266-2013; 5, 9, 10, 11, 110 of the General Environmental Law; 1, 8, 12, 13 paragraph b) of the Regulations of the General Environmental Law; 1, 16 and 17 of the Regulation of the National System of Environmental Impact Assessment.

Observations:

Acuerda Crear Reglamento del Registro Nacional de prestadores de servicios ambientales, el cual tiene como objetivos contribuir en el mejoramiento de la calidad profesional, establecer base de datos pertinente a los prestadores de servicios ambientales en Miambiente, debidamente capacitados, acreditados o certificados, para crear un sistema donde permita a los solicitantes encontrar oferentes que posean experiencia y conocimiento, establecer los derechos, deberes y responsabilidades que los prestadores de servicios ambientales tendrán en el proceso de licencia ambiental vigente y establecer las infracciones y sanciones por incumplimientos a las responsabilidades de los prestadores de servicios ambientales en el proceso de licencia ambiental vigente. Pag A.1 a la A.17, de la GAZETTE.

1. Gazette number 34,564 / 9/02/2018 / Secretary of Infrastructure and Public Services / Executive Agreement number 001

Object:

Reform articles of the Regulations of the Law of Land Transportation of Honduras. Based In articles 245 numerals 11 and 19 of the Constitution of the Republic; Articles 11, 29 numeral 13, 116, 118 and 119 of the General Law of the Public Administration; Article 41 of the Law of Administrative Procedure; Legislative Decree No. 155-2015 published in the Official Gazette "La GAZETTE" on March 30, 2016 and Executive Agreement No. 031- 2015 dated June 1, two thousand and fifteen, published in the Official Gazette "La GAZETTE" on November 25, 2015

Derogations and / or Express Reforms.

Agree Reform Article 10 of the Land Transportation Act of Honduras. Literal says: "ARTICLE 10.- REQUIREMENTS TO BE A MEMBER OF THE ADVISORY COUNCIL OF THE TERRESTRIAL TRANSPORTATION (CATT); to be a member of the Land Transport Advisory Council (CATT), the following requirements must be met: 1) Be a Honduran by birth 2) Have knowledge and experience of the land transport sector no less than five (5) years 3) Be in full enjoyment of their civil rights and be of recognized good repute 4) Not be a spouse or relative within the fourth degree of consanguinity and second of affinity between the Directors 5) Do not have accounts pending with the State 6) Do not have a criminal record. SECOND: With the exception of the aforementioned article 10 (ten), the articles of the Regulations of the Land Transport Law of Honduras, contained in Executive Agreement No. 00263-A dated June 17, 2016, will remain in force

2. Gazette number 34,568 / resolution NR014 / 17 OF CONATEL 2/14/2018

Object:

APPROVE A REGULATION FOR THE PROTECTION OF THE USER THAT HAS TELECOMMUNICATIONS AND ICT SERVICES. BASED ON THE ARTICLES Articles 321 of the Constitution of the Republic; 120, 122 of the General Law of Public Administration; 1, 19, 23, 24, 25, 26, 27, 32 of the Administrative Procedure Law; 13 numerals 2, 3, 4, 5, 6, and 9, 14 numerals 6, 8, 14, 15, Articles 41 and 42 of the Framework Law of the Telecommunications Sector; 2, 6, 72, 73, 74, 75, 78, 80, 81, 82, 83, 85, 95, 96, 213, 217, 236 to 241, 242, 247, 248, 249 and others applicable of the General Regulation of the Framework Law of the Telecommunications Sector.

Observations:

SPECIFIC REGULATION OF PROTECTION TO THE USER AND / OR SUBSCRIBER OF PUBLIC TELECOMMUNICATIONS AND ICT SERICES. 1) Object, application and definitions. 2) Right of users and subscribers. 3) On contracting for the provision of public telecommunications services. 4) Installation and activation of telecommunications services 5) Payments and management of services. 6) Obligations and rights of operators, prohibitions and customer service. 7) Claims of users and subscribers of telecommunications services. 8) Administrative procedure before conatel. Pag B-1 to B-31

3. GAZETA NUMBER 34,569 / AGREEMENT NO.010-2018 / 15/2/2018

Object:

Approve a register of exemptions from special contributions from the financial sector. Based: In Articles 246, 247, 255 and 351 of the Constitution of the Republic; Articles 14, 16, 18 and 20 of the Tax Code; Article 9 of the Population Security Law, its reforms and interpretations; Articles 2, 5, 6, 11, 29 Numeral 15), 36 Numeral 8), 116, 118 and 119 of the General Law of the Public Administration and its reforms; Article 57 of the Law Strengthening Income, Social Equity and Rationalization of Public Expenditure

Observations:

SPECIAL REGISTER OF EXEMPTIONS FROM THE SPECIAL CONTRIBUTIONS OF THE FINANCIAL SECTOR. In which it is instructed that the Customs franchise control directorate create a special register of exemptions in order to simplify the application of exemptions established in articles 9 and 44 of the Population Security Law. This record must register: 1) Diplomatic, consular missions, international organizations, cooperation agencies and executing institutions dependent on foreign governments that are in accordance with international treaties or conventions in which Honduras is part 2) The companies that manage the reception of remittances from abroad. 3) Boards or boards of water with legal personality that accredits the secretary of state in the office of justice and government and decentralization. 4) Humanitarian agencies 5) Religious institutions 6) Private financial development organizations. 7) People who carry out operations that are generated as a result of the sale or commercialization. 8) Cooperatives legally established by CONSUCOOP 9) Exchange houses legally constituted and authorized by CNBS. ETC PAGE 2-A to 4-A

4. GAZETTE NO. 34,572 / AGREEMENT NO. 01-2018 / 19/2/2018 JUDICIAL POWER

Object:

Create a court of sectional letters in Villanueva.

Observations:

That it will have jurisdiction in Criminal, Civil, Family, Childhood and Adolescence, Tenancy, Domestic Violence and labor matters. In the municipalities of Villanueva, San Manuel, Pimienta, Potrerillos, San Francisco de Yojoa, Santa Cruz de Yojoa and San Antonio de Cortes. PAGE A-1 to A-2

1. GAZETTE NUMBER 34,584 / AGREEMENT Nó. Cd-lp-001-2018 / INSTITUTE OF PROPERTY 5/3/2018

Object:

Create a special registry that serves to protect the heritage of Honduras and humanity, which is located in national territory. BASEDOSE In articles 1, 82, 255 and 321 of the Constitution of the Republic; articles 1, 3 numerals 2 and 3; 5 numerals 2, 3, 4, 5, 8; 10 numerals 4, 5; 25, 28 numeral 5, 29, 52, 127, 128 and 141 of Decree 82-2004 containing the Property Law; Articles 1, 2, 7, 43, 116, 118 and 122 of the General Law of the Public Administration; Article 2 of Decree number 046-2014; Articles 1, 2, 6, 7, 10, 66 numeral 5, 69 of the Regulations of the Property Law.

Observations

A Register of Cultural Heritage is created, whether material or immaterial, that is not registered in other registries of rights or that, if it is not stated, its status as a cultural heritage, in order to guarantee knowledge of its existence, preservation and provide cover for advertising Registral can always offer according to the law. This registry is configured as an advertising administrative, unique and centralized at the national level. Which will be in charge of the General Directorate of Registries. Judgments, decree certifications, resolutions and agreements will be registered on the following categories: 1- product of the archaeological and paleontological explorations and excavations, terrestrial and underwater. 2- Objects such as instruments of all kinds, pottery, inscriptions, coins, stamps, jewelry, weapons and funerary objects. 3- The elements coming from the dismemberment of historical monuments. 4- Materials of anthropological and ethnological interest. 5- Goods that refer to history, including the history of science and technology, social, political, cultural and military history, as well as the life of peoples and national leaders, thinkers, scientists and artists. 6- The real estate of the architectural heritage of the country. 7- Goods of artistic interest and historical value such as: 8- Paintings and drawings made on any support and in all kinds of materials. 9- Engravings, prints, lithographs, original serigraphs, posters and photographs. 10- Original artistic assemblies and assemblies, whatever the material used. 11- Works of arts and crafts. 12- Statutory art productions. 13- Rare manuscripts and incunabula, codices, books, documents and publications of special interest, loose or in collections. 14- Objects of numismatic, philatelic interest. 15- The archival documents, including collections of texts, maps and other materials, cartographic, photographs, cinematographic films, videos, sound recordings and the like. 16- Objects furniture, musical instruments, carpets, and costumes B-1 TO B-2

2. GAZETTE 34,590 / SECRETARIAT OF FINANCE, 12/3/2018 / AGREEMENT NO. 301-2018

Object:

Create a regulation with the purpose of regulating the purchase and sale of government securities issued by the secretary of finance. BASEDOSE Article 245 numerals 11, 19 and 30 of the Constitution of the Republic and in accordance with the provisions of Articles 116 and 118 of the General Law of Public Administration; 64, 65, numeral 4), 67, 76 and 77 of the Organic Budget Law, Article 38 of the General Provisions of the Budget and 7 of the Securities Market Law and First paragraph of Executive Agreement No. 031-2015.

Observations:

objective Regulate all transactions involving the purchase and sale of government securities, which will be placed on the market directly or through public auction mechanisms and as intermediary BCH or other specialized institutions duly registered in the Public Registry of Securities. The amount of the securities will be authorized by the National Congress in the general budget of income and expenditures of the republic or other legislative decrees that authorize it 2-A / A-11

3. GAZETTE 34,599 / 22 MARCH 2018 / AGREEMENT NO. FGR-003-2018 / PUBLIC MINISTRY.

Object:

Create a Regional Office in Santa Bárbara, also called FR-STA BÁRBARA. It will have its main office in Santa Barbara and its objective is to link the functional management of different fiscal offices of the Santa Barbara and due to its growth should be attended according to variables that involve cataloging and quantitative systematization of the criminal incidence.

Observations:

This agreement contains 1. Objective 2- Jurisdiction 3- Obligations 4- Structure 5- validity A-2 / A-3

4. GAZETTE 34,599 / Agreement no. Fgr-004-2018 / PUBLIC MINISTRY / 2/22/2018

Object:

Create a Local Public Prosecutor's Office in Quimistan, department of Santa Bárbara, to meet the service needs generated by the agreement CSJ-01-2018, of the Quimistan Court of Letters. It will be in charge of a designated head, who will be in charge of the conduction of the office, allowing the public ministry to adapt its organic structure, to meet demands of its service and those generated by said unit in its jurisdiction.

Observations:

It contains 1- Object 2- Headquarters 3- Jurisdiction 4- Conflicts of competition 5- Validity. a-4 / a-5

5. GAZETTE 34,599 / Agreement no. FGR-005-2018 / PUBLIC MINISTRY / 2/22/2018

Object:

A local public prosecutor's office is created in Villanueva, Cortes, to attend the services generated by agreement No. CSJ-01-2018 of the Juvenile Court of Villanueva, will be represented by an elected chief, will allow the public prosecutor to adapt its structure and take care of the rest of its services and those generated in its jurisdiction.

Observations:

Establishes: 1- Object 2- Headquarters 3- Jurisdiction 4- Conflicts of competition 5- Validity. A-6 / A-7

1. GAZETTE 34,607-4 / 4/2018-AGREEMENT No. 017-2017 / SECRETARIAT FOR ECONOMIC DEVELOPMENT

Object:

To comply with the principles of economy, speed and efficiency in administrative processes, it is imperative that the secretary creates a prequalified list of machinery, equipment and its implements, accessories and spare parts, equipment and materials and irrigation system, cleaning, packaging and packaging among others, for agricultural purposes to serve as a base instrument to the General Directorate of Customs Franchise Control, to continue the tax procedure of exonerations to legal persons, both as producers and traders. Based In Articles 36 numerals 8, 19 and 118 of the General Law of Public Administration; 4 and 5 of the Law of Administrative Procedure; 24 and 26 numeral 10 of the Regulation of Organization and Functioning and Competence of the Executive Power; PCM 01-2014; Legislative Decree No. 119- 2016; Ministerial Agreements 490-2016 and 028-2017.

Observations:

Agree Establish a technical opinion of the list, which serves as a basis for the General Directorate of Customs Franchise Control of the Secretary of State in the Office of Finance, to resolve requests for exemptions from the passage of ISV in the import or local purchase of both people legal entities as marketers. The list is not limited and may be modified at the request of the party, but the applicant must provide proof in the Finance Secretariat of the list of assets to be included with their justification. The implements, accessories and spare parts of machinery and equipment, industrial cleaning materials, packaging and packaging, are not detailed due to the volume and diversity of them and it is recommended that SEFIN, in order to determine the need and use of the products, require Companies interested in requesting exemption justify: 1- Attachments, accessories and spare parts for machinery and equipment: indicate the machinery or equipment in which they will be used or incorporated, detailing the brand, model and series. 2. Industrial cleaning material: detail the use of the goods requested in the productive process of the final agribusiness product marketable and the coefficients of percentage of waste or waste generated. 3. Packaging and packaging: detail the use of the goods by the type of product to be packed or packaged, as well as the percentages of waste. A-1 / A-4

2. GAZETTE 34,609 / LEGISLATIVE POWERS / DECREE No. 32-2018 / 6/4/2018

Object:

Reform articles of the General Provisions of Income and Expenditures of the Republic, Fiscal Year 2018

Derogations and / or Express Reforms

LITERALLY SAY: Art-15 Income ... From such income may be distributed to the Superior Court of Accounts (TSC), municipal governments and the Attorney General of the Republic (PGR) the percentage established in Article 34 of the Law of Order of the Public Finances, Control of Exonerations and Anti-Evasion Measures, Decree No. 278- 2013 of December 21, 2013. Income ... In the case ... When the income is due to a repair that detrimental to the heritage of a Municipality or institution created by it, the amounts recovered by the Attorney General's Office (PGR) must be reimbursed to the affected Municipality, deducting the expenses incurred by the collection management carried out. " "ARTICLE 143-A: Grant Amnesty to public servants, including Mayors, City Councilors and employees, for the term of the General Provisions of Revenues and Expenditures of the Republic Fiscal Year 2018, of the fines, surcharges and interest derived of a civil responsibility, product of an audit carried out by the Supreme Court of Accounts (TSC), whether they are in the administrative or jurisdictional way, for which the Attorney General of the Republic (PGR) is empowered to carry out the management of collection and making the respective payment agreements for a period of five (5) years. " "ARTICLE 163.- The State through the Secretary of State in the Offices of Justice, Government and Decentralization shall transfer the amount allocated and authorized by monthly items to the Municipal Corporations according to the following distribution: 1. Forty-five percent (45%) ...; 2. Five percent (5%) ...; 3. Twenty percent (20%) ...; Y, 4. Thirty percent (30%) ...; Of the amount ... You must notify your decision to the General Directorate of Municipal Strengthening (DFGM) of the Secretary of State in the Offices of Justice, Governance and Decentralization through a certification of an Act Point attached to the current Municipal Budget. The destination of the funds under the Municipal Pact for a Better Life will be applied in the following manner: 1. Thirty-five percent (35%) ...; 2. Five percent (5%) ...; 3. Twenty percent (20%) ...; 4. Ten percent (10%) ...; 5. One percent (1%) for the Municipal Transparency Fund (FTM) assigned to the Superior Court of Accounts (TSC), as municipal counterpart. The decision of the use and destiny of said funds will be made through meetings of the Committee that has been created for this purpose, integrated by the Secretary of State in the Offices of Justice, Governance and Decentralization who presides over it, the Association of Municipalities of Honduras (AMHON) with the position of Secretary and the Supreme Court of Accounts (TSC) who administers it, with these financial resources the Municipal Management, Municipal Administrative Career, Accounting Closing Regulations, Technical Assistance in situ, monitoring, compliance to recommendations and greater coverage to municipal audits. It is understood that while resources from other sources are identified to comply with these obligations, the Superior Court of Accounts (TSC) will formalize an agreement and regulation with the members of the Committee, with the purpose of jointly planning the activities to be developed in the Operational Plan Annual (POA) of the Municipal Transparency Fund Committee (CFTM); 6. Municipalities that do not comply with the transfer of five percent (5%) of the funds for women's programs will be sanctioned for ten (10) minimum salaries until said breach is remedied. Likewise, the Secretary of State in the Offices of Justice, Governance and Decentralization must file a file of non-compliance; 1. Fifteen percent (15%) ...; and, 2. The rest of the resources ...; The Municipal Corporations ... Of the transfers referred to in this Article, the percentage that the Law of Municipalities grants to cover the operating expenses of the municipal government, are not subject to embargo. The Secretary of State is authorized in the Offices of Justice, Governance and Decentralization, so that together with the Association of Municipalities of Honduras (AMHON) review the criteria of the formula for the calculation of the municipal fiscal efficiency incentive and define measures of strengthening of it, so that it enters into force through a ministerial agreement. " "ARTICLE 164.- The Secretary of State in the Offices of Justice, Governance and Decentralization, will transfer by monthly and advance Matches to the Municipal Corporations, through the Central Bank of Honduras (BCH), the values ​​for Capital Contribution according to the values ​​included in the General Budget of Revenues and Expenditures of the Republic for Fiscal Year 2018, based on the budget approved by the National Congress; as well as what corresponds to the Port Municipalities, provided that the municipalities accredit having delivered to the Secretary of State in the Offices of Justice, Government and Decentralization through the General Directorate of Local Strengthening (DGFL), the administrative documents and the rendering of accounts of physical and electronic form, through the subsystem of accountability Local Governments (RENDICIONGL) in approved state. The municipal corporations must present to the Secretary of State in the Offices of Justice, Governance and Decentralization, for the issuance of the opinion prior to the transfer, the following original administrative documents: 1. Proof of progress in the process of preparing the Plan of Municipal Development, by the Directorate General of Planning and Local Governance (DGPGL) of the Secretariat of State in the Offices of Justice, Governance and Decentralization. The Secretariat of State in the Offices of Justice, Governance and Decentralization and the Association of Municipalities of Honduras (AMHON) will elaborate a joint work plan to promote the formulation of Municipal Development Plans; 2. The Municipal Investment Plan, until April 30 of the current year; 3. The Municipalities ...; 4. Physical and financial progress report ...; 5. Cumulative Quarterly Accounts Redemption ...; and, 6. Accumulated Annual Accounts Redemption ... The Municipalities that do not present their accumulated annual accounts as of May 31, will not apply to the tax efficiency criteria and to calculate the statutory fee for the Association of Municipalities of Honduras (AMHON ) the last rendering of accounts presented by the municipality before the Secretary of State in the Offices of Justice, Governance and Decentralization will be taken into account. In the framework ... All Municipalities, Municipalities and Municipal Companies must submit to the Supreme Court of Accounts (TSC): The report ... The Municipalities ... For the presentation of the Financial Statements and annexes in the consolidation of the national account, the General Accounting Office of the Republic, in coordination with the Association of Municipalities of Honduras (AMHON), will begin a process of training local governments on the Accounting Closing Standards as of the second quarter. " "ARTICLE 164-A.- The Supreme Court of Accounts (TSC) is instructed to proceed to perform the corresponding audits to all those municipalities that do not receive municipal transfers, product of not having supporting documentation to make budget settlements, however, in the audit process the Secretary of State in the Office of Justice, Governance and Decentralization must generate the F01 so that the Secretary of State in the Office of Finance transfers the corresponding resources according to the Law. For purposes of not withholding the municipal transfer , the Supreme Court of Accounts (TSC), will issue a certificate of having received the request of the municipality of the audit and notify the Secretary of State in the Offices of Justice, Governance and Decentralization. "ARTICLE 166.- The Secretary of State in the Offices of Justice, Governance and Decentralization is ordered to retain and transfer the respective transfers that are granted to the Municipal Corporations or the port municipalities, among others the quotas in favor of: 1. Fire Department ...; 2. The statutory quota ...; 3. Mancomunidades de Municipios ... 4. All the Mancomunidades ...; 5. Continue with the transfer ...; Y, 6. Upon request of the Honduran Social Investment Fund (FHIS) ... Such withholding ... On the liquid, firm and exigible debts that the different State Institutions have with the Municipalities, the Secretary of State in the Finance Office is instructed to deduct the amounts owed from the budget transferred to these Secretariats, and may establish payment agreements that shall not exceed the current fiscal year. " "ARTICLE 172.- The Subsystems of Budget, Treasury, Accounting, Collection of Public Credit and Investment in Local Governments and Mancomunidades, will be managed through the Integrated Municipal Administration System (SAMI), which will be the official and mandatory use tool in the two hundred and ninety-eight (298) municipalities of the country, which will gradually be incorporated into its implementation. To achieve this goal, the Secretary of State in the Finance Office, in coordination with the Secretariat of State in the Offices of Justice, Governance and Decentralization, the Association of Municipalities of Honduras (AMHON) and cooperating agencies that contribute to the Local Government Sector, they must formulate a consensual plan to promote the implementation of the Integrated Municipal Management System (SAMI) in compliance with the provisions of this Act and, according to the agreements previously established, the Association of Municipalities of Honduras (AMHON) for the year 2018 will contribute to the integration of at least six (6) municipalities into the system, the Municipal Corporations, which have signed an agreement and / or formalized the Implementation of the Integrated Municipal Administration System (SAMI), shall render accounts in said system. " "ARTICLE 174.- Secretariat of State in the Offices of Justice, Governance and Decentralization and the Superior Court of Accounts (TSC), shall make available the uniform budgetary methodology of the Public Sector for Local Governments through the mandatory implementation of the System of Integrated Municipal Administration (SAMI), which will strengthen the mechanisms of transparency, improvement in the provision of local public services, strengthening their capabilities in financial management and, in addition, the system will allow periodic accounts to be submitted electronically and in a timely manner on the liquidations of the budget for the calculation of the transfer, as well as the liquidation of the same, for it the Secretary of State in the Office of Finances (SEFIN), Secretary of State in the Offices of Justice, Governance and Decentralization and the Association of Municipalities of Honduras (AMHON), will achieve interoperability of the Integrated Municipal Management System (SAMI) with the SAFT and any other system that the municipalities implement, with the purpose of facilitating the progressive integration of local governments into the Integrated Municipal Administration System (SAMI). " "ARTICLE 180.- All public institutions are ordered ... The established values ​​... The Supreme Court of Accounts (TSC) ... The Municipalities are excepted from the provisions of this Article in compliance with Article 298 of the Constitution of the Republic."

3. GAZETTE 34,610 / SECRETARY OF LABOR AND SOCIAL SECURITY / 7/4/2018 / AGREEMENT NO. STSS-119-2017

Object:

Define an organized and functional structure of the General Directorate of Labor Inspection. BASEDOSE In Articles 5, 36 numeral 6 and 8; 116, 118, 119 and 122 of the General Law of the Public Administration; 64 numeral 1 and 66 numeral 2 of the Regulation of Organization, Functioning and Competencies of the Executive Power, as well as articles 5, 6, 7, 9, 25, 35, 38 and 103 of the Labor Inspection Law.

Observations:

The structure will be as follows: DIRECTORATE GENERAL OF LABOR INSPECTION Unit of mechanisms for promotion of compliance: derives from this: the administrative secretary Y assistants. SUB GENERAL DIRECTORATE OF LABOR INSPECTION -> Regional / local inspection headquarters -> Supervisors -> Inspectors -> technical personnel / experts Establishes the Labor Certification unit as a dependency of the General Directorate of Labor Inspection, to implement the mechanisms to promote compliance established in the Trabo Inspection Law. Establish the jurisdiction that must be adjusted for the execution of its activities by the Labor Inspection Directorate at the national level. A-1 / A-4

Derogations and / or Express Reforms

Reform the first article of the agreement STSS-140-2015 which will be read as follows: Create within the Ministry of Labor and Social Security, the Mechanism for the Promotion of Compliance, which for its operation will have technical autonomy, with a direct dependency of the Director General of Labor Inspection. Said Unit may operate in addition to what is established in the law, incorporating in its processes and methodologies, what is established in international norms and standards, being possible that said Unit may be subject to accreditation or certification processes in said standards.

4.GAZETTE 34,611 / SECRETARY OF FINANCE / 9/4 / 2018- AGREEMENT No. 424-2018

Object:

A Customs Tax Instructive is created for the application of article 15 clause D / of the Sales Tax Law. BASEDOSE In Articles 255 and 351 of the Constitution of the Republic; Articles 16, 18 and 20 of the Tax Code; Article 15, Section d) of the Sales Tax Law and its amendments; Article 5 of Decree No.119-2016; Article 2 of the Regulation of the Fiscal Responsibility Law; Articles 29 Number 15), 116, 118 and 119 of the General Law of the Public Administration and its reforms and Articles 24, 25, 26 and 33 of the Law of Administrative Procedure and its amendments.

Observations:

Article 15 establishes that the following services are exempt from payment of Sales Tax: 1- Electric Power Service except residential subscribers with a consumption greater than 750 KW / h, for the provision of public or private service. 2- Drinking water and sewage service. 3- Construction service that includes the urbanization and construction and in general the material work of real estate .... 4- Professional fees obtained by natural persons ... .. 5- Teaching service 6- AMONG OTHERS They are exempt from the tax established in article 15 1- The services of aesthetic beauty treatments, such as spa, laser liposuction and similar. 2- The lease of movable assets with purchase option. 3- The sale or service of food prepared for consumption outside and inside the premises. When the sale or services of prepared foods include the products that are expressly detailed in the List of Essential Items of Popular Consumption, approved by Article 1 of Decree No.4-2014, said tax will not be charged. Sales of services exempt from the payment of ISV must be documented with INVOICE, in case professional fees must be documented with RECEIPT FOR PROFESSIONAL FEES. A-2 / A-3

5. GAZETTE 34,612 / AGREEMENT DGMM 03-2018 / GENERAL DIRECTORATE OF THE MERCHANT MARINE / 10-4-2018

Object:

Create a regulation that aims at a regulatory framework for the issuance of navigation certificates, as well as determine the limits in their scope of application. BASEDOSE In Articles 18 of the Constitution of the Republic of Honduras; Article 118, numeral 2 of the Public Administration Law, articles 1, 91, 92 of the Organic Law of the Merchant Navy.

Observations

The Regulation contains: 1. Object 2. Application 3. Issuance of navigation certificates issued by the DGMM, validity. 4. Issuance of navigation certificates by recognized organizations 5. Annual inspections 6. Infringements 7. Final provisions and validity Pag. A-1 / A-6

6. GAZETTE 34,617 / DECREE 24-2018 / LEGISLATIVE POWER / APRIL 17, 2018

Object:

To reform articles 112 of the General Budget of Revenues and Expenditures of the Republic in fiscal year 2018.

Derogations and / or Express Reforms

Which literally says: "ARTICLE 112.- Retirees of any state institution can be hired, with national or external funds to provide professional services, provided they submit the corresponding certificate of suspension of the retirement benefit extended by the respective institution of forecast, with the exception of retired people who have borrowed his services in teaching, Health, the Armed Forces and the National Police ".

7.GAZETTE 34,617 / AGREEMENT SAR-125-2018 / RENTAL ADMINISTRATION SERVICES / 4/17/2018

Object:

Agree Modify the jurisdiction of the Northwest Regional Directorate and create new Regional Directions.

Observations:

The Northwest Regional Directorate will no longer have the jurisdiction of the department of Yoro because of the distance between Olanchito and the Northwest Directorate, hence the Jurisdiction to be for the Northeast Directorate. The following Regional Directions are created: 1- South Central Regional Office, with headquarters in Tegucigalpa and with jurisdiction in the departments of Francisco Morazán, Choluteca, El Paraíso, Olancho, Comayagua, Valle, Intibucá and La Paz. 2- Northwest Regional Office, with headquarters in the City of San Pedro Sula, and jurisdiction in the departments of Cortés, Santa Bárbara, Copán, Lempira, Ocotepeque and Yoro with the exception of the municipality of Olanchito department of Yoro. 3- North East Regional Office, with headquarters in the City of La Ceiba and jurisdiction in the departments of Atlántida, Colón, Islas de la Bahía and Gracias a Dios including the municipality of Olanchito department of Yoro.

8. GAZETTE 34,620 / DECREE 31-2018 / LEGISLATIVE POWER / 20-4-2018

Object:

Reform article 22-A of the Income Tax Law.

Observations:

ARTICLE 1.- Reform Article 22-A of the Income Tax Law, contained in Decree No.278- 2013 of December 21, 2013 and published in the Official Gazette "La GAZETTE" on December 30, 2013, containing the LAW FOR THE ORDINATION OF PUBLIC FINANCE, CONTROL OF EXEMPTIONS AND ANTI-EVASION MEASURES, its reforms and interpretations, which should be read as follows: 1) Individuals or legal entities that have obtained gross income equal to or less than THREE HUNDRED MILLION LEMPIRAS (L 300,000,000.00) in the fiscal year 2017, are not subject to the application of Article 22-A of the Income Tax Law, therefore, the calculation of the Income Tax and its payments to accounts corresponding to fiscal period 2018 and subsequent, must be made in accordance with the provisions of Article 22 of the Income Tax Law. The rate is zero point seventy-five percent (0.75%) in the case of income obtained by individuals or legal entities that produce or market the following products and services: a) Production, distribution or commercialization of Cement; b) Public services provided by state enterprises; c) Pharmaceutical products and medicines for human use, at the level of producer, importer or marketer; d) The bakery sector or industry; e) Production, distribution or commercialization of products derived from steel for construction, this does not include the sale of scrap metal or the activity of the mining industry; Y, f) Coffee production, marketing or export. 2) The calculation of the Income Tax and its payments to accounts corresponding to fiscal year 2019, must be carried out in accordance with the following rules: a) Individuals or legal entities that have obtained gross income in the range of THREE HUNDRED MILLION DE LEMPIRAS (L 300,000,000.00) and SIX HUNDRED MILLION LEMPIRAS (L 600,000,000.00) in the fiscal year 2018, must pay zero point seventy-five percent (0.75%) of the gross income, when the application of the rates indicated in the literals a) or b) of Article 22 of the Income Tax Law are less than zero point seventy-five percent (0.75%) of the declared gross income. The rate will be reduced to zero point five percent (0.5%) for the following sectors: Production, distribution or commercialization of cement, steel and its derivatives for construction, this does not include the sale of scrap or the activity of the mining industry, public services provided by state companies; medicines and pharmaceutical products for human use, at the level of producer, importer or marketer; the bakery sector or industry; production, distribution or commercialization of products derived from steel for construction, this does not include the sale of scrap metal or the activity of the mining industry; production, marketing or export of coffee; Y, b) Individuals or legal entities that have obtained gross income above SIX HUNDRED MILLION LEMPIRAS (L 600,000,000.00) in fiscal year 2018, must pay one percent (1.0%) of said income when the application of the rates indicated in the literal a) or b) of Article 22 of the Income Tax Law result in less than one percent (1.0%) of the declared gross income. The rate will be reduced to zero point five percent (0.5%) for the following sectors: Production, distribution or commercialization of cement, steel and its derivatives for construction, this does not include the sale of scrap or the activity of the mining industry; public services provided by state companies; medicines and pharmaceutical products for human use, at the level of producer, importer or marketer; and, the bakery sector or industry; production, distribution or commercialization of products derived from steel for construction, this does not include the sale of scrap metal or the activity of the mining industry; and production, marketing or export of coffee. 3) The calculation of the Income Tax and its payments to accounts corresponding to the fiscal period 2020 and subsequent must be made according to the following rules: a) Individuals or legal entities that have obtained gross income equal to or less than ONE BILLION LEMPIRAS (L 1,000,000,000.00) in the previous fiscal period, will not be subject to the application of the Article 22-A of the Income Tax Law, so that the calculation of Income Tax and payments to accounts corresponding to the fiscal period must be made in accordance with the provisions of Article 22 of the Tax Law On the Rent; Y, b) Individuals or legal entities that have obtained gross income above THOUSAND MILLION LEMPIRAS (L 1,000,000,000.00) in the previous fiscal period must pay one percent (1.0%) of said income when the application of the rates indicated in the literals to ) or b) of Article 22 of the Income Tax Law, are less than one percent (1.0%) of the gross income declared. The rate will be reduced to zero point five percent (0.5%) for the following sectors: Production, distribution or commercialization of cement, steel and its derivatives for construction, this does not include the sale of scrap or the activity of the mining industry; public services provided by state companies; medicines and pharmaceutical products for human use, at the level of producer, importer or marketer; and the sector or industry of bakery, production, distribution or commercialization of products derived from steel for construction, this does not include the sale of scrap metal or the activity of the mining industry; and production, marketing or export of coffee. 4) They will not be subject to the application of the provisions contained in Article 22-A of the Income Tax Law: a) Individuals who obtain income from wages and salaries; b) Written Press; c) Companies during the first two (2) years of their incorporation or in the preoperative period, that is, until when they begin their first commercial sale transaction; d) Individuals or legal entities that incur losses, by fortuitous event or force majeure, derived of natural disasters, catastrophes, wars, state of exception, duly creditable before the Tax Administration, up to two (2) fiscal years since they occur. That loss must be certified by an auditing firm duly registered in the respective Professional Association, subject to the subsequent inspection; e) Individuals or legal entities that obtain income from the production, sale and distribution of oil and its derivatives; Y, f) Those that obtain annual gross income equal to or less than the amount established in numerals 1) 3) literal a) of this Article where applicable. The natural and legal persons described in this numeral must be taxed in accordance with the provisions of Article 22 of the Income Tax Law and its amendments. 5) The tax resulting from the application of the above numerals will be the basis for determining the installment payments as appropriate. 6) Companies with revenues equal to or greater than ONE HUNDRED MILLION LEMPIRAS (L 100,000,000.00) that declare operating losses in two (2) alternate or consecutive periods, are subject to the provisions of Decree No. 96-2012, of 20 June 2012 published in the Official Gazette "La GAZETTE" on July 20, 2012. 7) In addition to what is established in numeral 4 of this Article, the individuals or legal entities that have obtained a favorable Resolution from the Secretary of State in connection with the application of Article 22-A of the Income Tax Law are not subject to the application. the Finance Office, product of a tax inspection that verifies that said persons have accounted for all their taxable income and has not included expenses that are not deductible in accordance with the provisions of the Income Tax Law. The request for the application of Article 22 of the Income Tax Law must be made to the Secretary of State in the Finance Office, under the following conditions: a) Submit the petition no later than April 30 of each year or the last day on which the filing of your Income Tax declaration expires; b) Have paid their three (3) payments on account of the previous fiscal year; Y, c) Submit a Fiscal Audit report for the previous fiscal year, made by an External Audit Firm duly registered with the National Commission of Banks and Insurance (CNBS) with category A or B, different from the one audited by its Financial Statements, which verifies that it has accounted for all its taxable income and has not included expenses that are not deductible in accordance with the provisions of the Income Tax Law. The Secretary of State in the Finance Office must issue the Resolution within a maximum term of sixty (60) business days from the date of filing of the petition. Said Resolution will be of application and mandatory execution for the Tax Administration. In all cases, the Secretary of State in the Office of Finance, will be assisted by auditors of the Tax Administration in the number that the Secretary of State requires. Against the resolution issued by the Secretary of State in the Office of Finance, the appeal for reconsideration or extraordinary review, as applicable, shall be filed and substantiated in accordance with the rules established in the Tax Code. The resolution that resolves the Replenishment Resource exhausts the administrative route. In the case of a tax credit, due to the application of Article 22-A of the Income Tax Law and its amendments, the taxpayer may request the application of said credit to the payment of any tax that the Tax Administration administers or its assignment in accordance with the provisions of Article 142 of the Tax Code. 8) The actions carried out by the Secretary of State in the Finance Office under this Article are without prejudice to the verifications and audits carried out by the Tax Administration or the Customs Administration, as the case may be. 9) The Secretary of State in the Office of Finance within a term not exceeding twenty (20) business days from the entry into force of this Decree, must issue the respective technical tax instruction for the application of the provisions of this Article . The Secretary of State in the Finance Office is authorized to reduce from the General Budget of Revenues and Expenditures of the Republic of Fiscal Year 2018 at least an amount equivalent to the reduction of income derived from the application of the provisions contained in the previous Article taking as reference FIVE HUNDRED FIFTY MILLION LEMPIRAS (L 550,000,000.00), in the budget lines that the Secretary of State deems appropriate, except those corresponding to programs and projects of education, health, safety and infrastructure. Likewise, all State institutions are authorized to carry out a review of their administrative structures in order to improve the efficiency and effectiveness of the Public Administration, within a period not exceeding sixty (60) business days from the date of publication of this Decree. ARTICLE 3.- The printing, distribution and sale of the formula d) Form 9A-1 PERMISSION OF TEMPORARY ENTRY AND DEPARTURE OF VEHICLES for each set (original and three copies): ONE HUNDRED THIRTY-FIVE EXPRESSED LEMPIRES (L 135.00): e) Form 22-A Exit Permit (Customs Cabotage) for each game (Original and four (4) copies): THIRTY-FIVE EXPRESS LEMPIRES (L 35.00); Y, f) The National or MN (International) (MI) seals or seals that are used in the customs of the Republic, in the procedure or procedures related to the internal or international transit of merchandise, exports or any other customs regime has a price of TWENTY-THREE US DOLLARS EXACT (US $ 23.00) or its equivalent in Lempiras converted at the exchange rate in effect on the acquisition date. 2) Under the control and supervision of the Customs Administration, the Honduran Council of Private Enterprise (COHEP), will be responsible for the purchase, sale and distribution of the markers or seals that will be used in the internal transits that make the FREE ZONES , which will not have any FISCAL VALUE. 3) The Honduran Council of Private Enterprise (COHEP) is prohibited from preparing, buying, selling, printing, distributing or creating customs forms and marches or seals used in customs operations, more than those set forth in this Article. 4) In case of the need to incorporate new customs forms or type of marches, the Honduran Council of Private Enterprise (COHEP) must have the prior and express authorization of the Secretary of State in the Finance Office. 5) The costs of printing and purchasing these customs forms and marmosets or seals must be paid by the Honduran Council of Private Enterprise (COHEP), who must deduct them from the authorized sale price. Of the resulting difference corresponds to the Honduran Council of Private Enterprise (COHEP), as commission for administration, the following values: To facilitate the distribution and sale of customs forms and marches or seals, the Honduran Council of Private Enterprise (COHEP) is empowered to name distributions, but the remuneration to these runs on its own. 6) For the application of the above numerals, the Honduran Council of Private Enterprise (COHEP) has the following obligations: a) It will be directly responsible for the stocks and sales of the same carried out by the distributors authorized by it; b) To inform the State in the forms established for that purpose by the Customs Administration, in the account in the name of the General Treasury of the Republic in the Central Bank of Honduras (BCH), in the first ten (10) days of the following month to which the sale was made, the remainder that results from subtracting from the sale price of the forms and marches or seals, the cost and the administration fee granted to the Honduran Council of Private Enterprise (COHEP); c) Submit to the Secretary of State for Finance the original document monthly deposit which make the corresponding integer, and must attach a report on the volume and amount of sales, acquisition costs, inventories are stated initial and final and values ​​in favor of the Treasury derived from the printing of customs forms and the margins corresponding to the operations carried out the previous month; d) Request in writing to the Customs Administration, the authorization for the printing of the customs forms and the elaboration of the marmosets or seals, taking care to keep in its inventory a sufficient quantity to be able to efficiently fulfill the demand. Said request must be resolved within a maximum period of ten (10) working days counted from the presentation thereof; Y, e) Transfer to the National Investment Council for its operation, the amount that corresponds to it in application of numeral one (1) literal a) of this Article, in the first ten (10) days of the month following the month in which the sale was made. The National Investment Council is in charge of the Project "Country Brand" and "Country Image". 7) The Customs Administration must determine the design, the technical characteristics and the minimum security requirements that are currently required for both the customs forms and the customs marches or seals. In case of modification to any of the customs forms or change of technical specifications of the marmosets or seals, the Customs Administration prior Authorization of the Secretary of State in the Office of Finance, must notify the Honduran Council of Private Enterprise (COHEP) with sixty (60) calendar days in advance of said modification. 8) In the case of migration of physical to electronic customs documents, during the term of this Decree, the Secretary of State in the Office of Finance in conjunction with the Customs Administration, must determine the collection mechanism of the provisions of the numeral 1) of this Article, which must be communicated to the Honduran Council of Private Enterprise (COHEP) for its implementation within a maximum period of sixty (60) business days. The Honduran Council of Private Enterprise (COHEP) must maintain physical inventories to meet demands for physical customs documents in case of failures in the computer system duly proven. 9) The Secretary of State in the Finance Office through the Customs Administration must sanction, in accordance with the provisions of the Tax Code, the breach of the provisions of this Article. ARTICLE 4.- Reform Article 2 of Decree No.105- 2011 of September 14, 2011 and published in the Official Gazette "La GAZETTE on October 1, 2011 and its amendments in the sense that the contributions created through said Decree will have a permanent validity from the effective date of this Decree; likewise, Article 2 of Decree No.199-2011 of November 4, 2011 and published in the Official Gazette "La GAZETTE" on December 3, 2011 and its amendments, in the sense that the fate of the Trust funds will be used to finance programs and projects related to education, prevention, control, protection and population security. ARTICLE 5.- The Tax Administration must audit the natural or legal persons of the coffee sector to verify and ensure that the effects of the application of Article 22-A of the Income Tax Law to producers are not transferred. In the case that it is determined that the aforementioned transfer exists, the Tax Administration must notify the amount that must be paid to the State. ARTICLE 6.- This Decree shall become effective as of the day of its publication in the Official Gazette "La GAZETTE". Given in the city of Tegucigalpa, municipality of the Central District, in the Hall of Sessions of the National Congress, on the twenty-first day of the month of March of the year two thousand and eighteen.

9.GAZETTE 34,625 / DECREE 20-2017 / LEGISLATIVE POWER / 26 -4-2018

Object:

Amend article 184 of the Criminal Procedure Code.

Derogations and / or Express Reforms:

It literally says: "ARTICLE 184. Substitution of the Preventive Prison ... The previous measures ... The Judge will watch ... The alternative measures to preventive detention can not be imposed if there is a serious risk that the intended purpose will not be achieved or in case of recidivism. In the cases ... In any case ... Without prejudice ... PAG A-1 A-2

May

1. GAZETTE 34,629 / DECREE 129-2017 / LEGISLATIVE POWER / 2-5-2018

Object:

Tax and customs amnesty is decreed

2. GAZETTE 34,635 / DECREE 38-2018 / LEGISLATIVE POWER / 9-5-2018

Object:

Reform article 3 of the general dispositions of Income Expenditures of the Republic, Fiscal Year 2018.

Derogations and / or Express Reforms:

"ARTICLE 3.- The Municipalities of the country are ordered to apply municipal amnesty to the fines, surcharges and interest on the debts, taxes and municipal taxes generated until December 31, 2017, such as: Tax on Real Estate, public services, contribution for improvements, industry and commerce, rates and on rates and discounts for payment on their debt until July 30, 2018, to natural or legal persons and whether or not they have collection management, to achieve the sanitation and recovery of municipal finances at the national level according to the following table: Debt Payment Discount Application Table: 1- From 1 to 3 years only municipal amnesty will be applied. 2- 4 years will be applied municipal amnesty plus discount for payment of the total debt, thirty percent (30%). 3- 5 years municipal amnesty plus discount for payment of total debt will be applied forty percent (40%). PAG A-1 / A-2

3. GAZETTE 34,646 / AGREEMENT 014-2018 / SECRETARIAT FOR ECONOMIC DEVELOPMENT / 22-5-2018

Object:

Create a regulation for the national program of solidarity credit for rural women with the aim of promoting all those activities and rural development of women producers with or without land, giving them access to credit and technical assistance under this program.

Observations:

It contains: 1. Objective and definitions 2. credimujer program 3. Program executing unit 4. Regulations and regulations of the program 5. Fund and trust 6. Advisory Board for the program 7. Complementarities 8. Final provisions P. A-1 / A-8

4.GAZETTE 34,647 / MUNICIPAL MAYOR OF THE CENTRAL DISTRICT / CERTIFICATION / MAY 23, 2018

Object:

The Municipal Corporation agrees by majority vote by applying articles 12, 13, 24 and 25 numeral 11 and 74, 75 and 76 of the Municipalities Act, to amend article number 11 of the Excise Tax Plan for fiscal year 2013.

Observations:

It literally says: "Article 11: The Tax on Real Property, is the tax that falls on the value of the real estate property located in the municipal district of the Central District, whatever the domicile of the owner or whoever possesses it with the owner's spirit and will be paid by applying a rate of three Lempiras with fifty cents (L.3.50) per thousand, in the case of urban real estate and two Lempiras with fifty cents (L.2.50) per thousand in the case of rural properties.- For the application of this tax, in addition of the provisions of the Municipalities Law and its Regulations, the pertinent will be observed in the Cadastre Regulations approved by Municipal Agreement Number 071 contained in Act No. 026 dated December 22, 2014, published in the Official Gazette La GAZETTE dated February 3, 2015 and other applicable laws. - The cadastral values ​​will be calculated based on the cadastral update carried out for the five-year period 2010-2015, except for of those who have already been updated by the Cadastre ".- SECOND ARTICLE: The Cadastre Management is instructed in the exercise of its attributions, to the execution of all relative aspects of the present reform.- ARTICLE THREE: This agreement is of immediate execution and must be transcribed to the Cadastre Management and other dependencies involved of the Municipality for its knowledge and other effects. Page A-1 // A-3

5. GAZETTE NUMBER 34,649 / INSTITUTE OF PROPERTY / AGREEMENT No.DGR-43/2018/25 MAY 2018.

Object:

Create a peripheral registry office of registry of vehicular property under the responsibility of mercantile companies such as Ultramotor, S.A. of C.V. and Motomundo S.A. and operated by the company Servicios Consolidadas de Honduras, S. de R.L. de C.V., VOTAINER (ORP RV VOTAINER), with the objective of optimizing public administration and improving citizenship services and strengthening transparency in government.

Observations:

Some of the actions to be carried out are: The competence of the ORP RV UMMM will be to perform functions of management and execution of transactions of Registration of the Vehicle Property within the most strict canons of agility, efficiency, transparency and productivity of own or third-party vehicles, with the main purpose of processing according to to right and in a diligent manner the registrations of its competence based on the provisions of the Process Manual authorized by this Directorate, which may be modified for the purpose of simplifying requirements or expanding processes for a continuous improvement of the services provided. For the fulfillment of these purposes will have the delegation of the following seventeen (17) vehicle registration services: 1. Common corrections, 2. Discharge of plates, 3. Issuance of provisional permits to circulate without plates, 4. Delivery of plates or other means of vehicle identification, 5. Replacement of plates, 6. Link for the management and obtaining of the National Tax Registry, 7. IP-213 ballot generation, 8. Sending Logs to File, 9. Vehicle registration, 10. Replenishment of Plates to ORP, 11. Collection of Logs (quality control), 12. Rectification of the information regarding vehicle registrations, 13. Vehicle re-registration, 14. Ballot Replenishment (IP-213 or the applicable numbering), 15. Registration of the affidavit of owner registrations IP-800, 16. Physical inspection of vehicles and Technical Vehicle Inspection, 17. Vehicle Transfers For the operation of the ORP RV UMMM, the General Directorate of Registries will issue the delegation of function agreements to the personnel designated for the minimum positions required in the ORP to guarantee the authorized services. The personnel of the ORP RV UMMM will be responsible for the exercise of the delegated functions, will depend and will be under the direct supervision of the General Directorate of Registries, and therefore subject to the Property Law, the Regulations, Procedures Agreements, Operative Manuals and qualification guidelines provided by the authorities of the Property Institute, as well as the Mercantile Societies Comercial Ultramotor, SA of C.V. and Motomundo, S.A. they will have joint responsibility for the administration of the Delegate Vehicle Property Registry. PAGE A-3 // A-5

6. GAZETTE 34,649 / HONDURAN INSTITUTE OF GEOLOGY AND MINES (INHGEOMIN) / AGREEMENT 022-05-2018 / MAY 25, 2018

Object:

Create a unit for prevention and management of mining conflicts, will be in charge of a head with experience in management of government units and in business and project management and who has knowledge of methodology for the alternative resolution of conflicts, which will be responsible for carrying out processes of the oppositions presented in the proceedings of the institution.

Observations:

These functions are the following: a) Detect, through the different Units of the institution, the possible conflicts that arise from the granting of mining rights; b) Provide citizens with the appropriate mechanism for the presentation of complaints, suggestions, conflicts or any other action that derives from a problem related to mining; c) Cooperate with the units of the institution for the resolution of complaints or oppositions that arise. d) Formulate, coordinate, provide technical assistance, disseminate and promote policies to increase levels of access to justice, through alternative methods of conflict resolution; e) Keep the register of applications, oppositions, complaints or other arising from a problem related to mining; f) Analyze the social, environmental, development and monetary growth costs that arise from mining conflicts, as well as a cost-benefit analysis for their resolution; g) Promote training programs in the prevention and management of mining conflicts; and determine the training parameters and methodologies of municipal mediators and conciliators: h) Generate guidelines to facilitate the categorization of conflicts by zones; i) Generate policies for the dissolution of conflicts according to the fixed categories; j) Create a manual of resolution of mining conflicts, based on the experiences of other resolved conflicts; k) Definition of statistical indicators related to conflict management; l) Others who are assigned by the highest authority, according to the position and knowledge; m) Create and update a computer system for recording conflicts, from the presentation to its resolution; n) Maintain constant communication with those interested in carrying out mining activities; o) Maintain and update the contact database of the mine rights holders; p) Facilitate communication with the Technical Units of the Institution and those interested in carrying out mining activities; q) Provide the information requested by those interested in the mining activity in the country. Page A-7 // A-8

1. GAZETTE NUMBER 34,657, / ICF / AGREEMENT 022-2018 / JUNE 4, 2018

Object:

A technical regulation is approved for the certification and use of trees and forest plantations. With the objective that the people make investments in reforestation through plantations, they will be given a plantation certificate to guarantee their investments and recognition by the State, for the enjoyment of the products and other benefits that will be generated in the future. Based on articles 260 and 340 of the Constitution of the Republic, Articles 1, 2, 3, 4, 14, 17, 18, 19, 20, 45, 46, 47, 71, 48, 91, 102, 122, 123, 125, 134, 135, 136, 136, 138, 2 La GAZETTE A. Section A Agreements and Laws REPUBLIC OF HONDURAS - TEGUCIGALPA, MDC, JUNE 4, 2018 No. 34,657 OFFICIAL GAZETTE OF THE REPUBLIC OF HONDURAS DEAN OF THE HONDURAN PRESS FOR BETTER SECURITY OF ITS ABOG PUBLICATIONS. CÉSAR AUGUSTO CÁCERES CANO General Manager JORGE ALBERTO RICO SALINAS Coordinator and Supervisor NATIONAL ENTERPRISE OF GRAPHIC ARTS E.N.A.G. Colonia Miraflores Telephone / Fax: Management 2230-4956 Administration: 2230-3026 Plant: 2230-6767 GUBERNAMENTAL CUBIC CENTER La GAZETTE 148, 149, 150 and 211; of the Forestry Law, Protected Areas and Wildlife (Decree 98-2007); Articles 1, 21, 22, 23, 24, 25, 26, 27, of the Law of Administrative Procedures; Articles 186, 187, 188, 191 and 402 of the General Regulations of the Forestry, Protected Areas and Wildlife Law and other applicable laws.

Observations

The present regulation contains: 1- Definitions 2- Administrative regime 3- Technical standards 4- Administrative procedure to certify trees or plantations 5- Procedure for authorization of use of trees and certified plantations PAGE A-2 / A-5

Derogaciones

Resolution MP-071-2010 of April 23, 2010 is repealed.

2. GAZETTE 34,666 / ARSA / AGREEMENT 024-2018 / 14 JUNE OF 2018

Object:

Create a regulation called Protection of Test Data, which will aim to protect test data or information not disclosed to be related to the requirements to authorize the marketing of new pharmaceutical products that use new chemical molecules, against all unfair use by third parties. Based on articles No.15.10 of the Free Trade Agreement between the Dominican Republic, Central America and the United States of America; 145, 146, 147 of the Constitution of the Republic; 116, 118, 119 and 122 of the General Law of the Public Administration; 40, 41 of the Law of Administrative Procedure; 19, 20, 21, 22, 23 and 24 of Legislative Decree No. 16-2006; 1, 3 paragraph b), e), i) and k), 5, 8, 9 and 10 of PCM 032-2017.

Observations:

The regulation contains: 1-definitions 2- Term of Protection validity. 3- Requirements for titular applicants. 4-Requirements for third-party applicants. 5-On the responsibility and confidentiality. 6-grant of protection. 7-suspension and cancellation of the data protection certificate. 8-database and notification of pharmaceutical chemical specialties with protection of test data. Page A-1 / A-5

3. GAZETTE NUMBER 34,671 / UNION OF NOTARIES OF HONDURAS / AGREEMENT 001-2018 / JUNE 20, 2018

Object:

The Union of Notaries agrees to the approval of the Notarial Tariff which has as Object to establish the amount and forms of payment of the fees of the Notaries for the rendering of their services.

Observations:

Which contains: 1- Definitions 2- Field of application 3- Fees 4- Social duty of the Notary. 5- Matters of voluntary jurisdiction. 6- Deadline for payment of Notary fees 7- Discounts to the elderly. 8- Discounts to Notaries 9- Prohibition of exclusivity or advantage to notaries.

4.GAZETTE 34,676 / COMMISSION OF BANKS AND INSURANCE / JUNE 26, 2018.

Object:

Approval of the Regulation of the Law for the Regulation of Designated Non-Financial Activities and Professions. The objectives of which are to establish mandatory standards for the regulation of designated non-financial activities and professions and those obligations related to the crimes of Money Laundering, financing of Terrorism, signed and ratified by the Republic of Honduras. Based on articles 245 attribution 31) of the Constitution of the Republic; 1, 13, numerals 1), 2), 4) and 24) of the Law of the National Commission of Banks and Insurance; 1, 2, 3 and 28 of the Law for the Regulation of Designated Non-Financial Activities and Professions; 18, 19, 20 and 21 of the Special Law against Money Laundering;

Observations:

This Regulation contains: 1- Object and definitions 2- Unit for the registry, monitoring and prevention of Money Laundering and Terrorism Financing. 3- General responsibilities of the obliged subject. 4- Financial or economic group. 5- Compliance program. 6- Due diligence 7- Dependence on third parties 8- Management of risk assessment of money laundering and financing of terrorism. 9- Periodic reporting of transactions, reporting of suspicious transactions and information requirements. 10- Supervision 11- Sanctions to the obligated subject. 12- Final and transitory provisions. Page B-1 // B-17

Derogations and / or Express Reforms

As of the entry into force of this Regulation, Articles 2, numeral 1) are hereby repealed; 7, numeral 2); 31, 32, 33, 34, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 53, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85 and 87 of the UIF Resolution No.1537 / 30-08- 2011, containing "Regulation for the Prevention and Detection of the Financing of Terrorism".

1. GAZETTE 34,683 / EXECUTIVE POWER / DECREE NUMBER PCM-032-2018 / 4 JULY OF 2018.

Object:

Its objective is to create a National System called SINART in order to improve the admission and access to markets and strengthen the epidemiological surveillance, monitoring, safety and sanitary control of animals, products and by-products of agricultural, aquaculture and fishing origin. Applying articles 146; 245 numerals 1), 11) and 32) of the Constitution of the Republic 11, 29 (Reformed by Decree 266-2013 of December 16, 2013 and published in the Official Gazette La GAZETTE No. 33,336 of January 23, 2014 ), 118 and 122 of the General Law of the Public Administration; Article 22 of the Animal Health Fito Law, Decree 157-94, reformed by Decree 344-2005, 2 of the Agricultural Quarantine Regulation, Agreement No. 1618-97, Article 25 and 26 of the Law of the National Fund for the Competitiveness of the Sector Farming; Decree No. 143-2013 Article 20, of the Regulation of Inspection and Certification of Fishery and Aquaculture Products; Agreement No.728-2008, Article 39 of the Fisheries Regulation, Agreement No.1098-01, Article 1 of the Agreement PCM-038-2016

Observations

This system applies and obliges all natural or legal persons, as well as establishments, engaged in activities of production, capture, processing, industrialization and transportation to record the origin and destination of each animal movement, product and sub products, whether agricultural or livestock , aquaculture and fishing. Page 76-A / 79-A

2. GAZETTE 34,697, SECRETARY OF NATURAL RESOURCES AND ENVIRONMENT, AGREEMENT 1044-2018 / 20/7/2018

Object:

A unit of social, environmental and voluntary responsibility is created, in charge of social management in the private business sector and other interested entities. In the exercise of the attributions granted by Articles 247 and 255 of the Constitution of the Republic; 1, 5, 36 numeral, 8) 116, 118, 119, numeral 3) and 122 of the General Law of Public Administration; 23, 24, 25, 27 of the Law of Administrative Procedure; 1, 10 of the General Environmental Law, Legislative Decree Number 286-2009, Law for the Establishment of a Country Vision and the Adoption of a National Plan for Honduras.

Observations:

Said agreement contains: It is a unit that will take care of all the steps taken by the private business sector and any interested entity, in terms of environmental and social projects. It will depend on a Secretary of State of MI AMBIENTE. Page A-9 / A-10

3. GAZETTE 34,700, HONDURAN INSTITUTE OF GEOLOGY AND MINES INHGEOMIN / AGREEMENT 024-05-2018 / 24 JULY 2018

Object:

A procedure for planning and executing joint inspections is created. Based on articles: 321 and 323 of the Constitution of the Republic; 7, 8, 28 reformed by Decree 266-2013, 116, 118, numeral 2, 119 and 122 of the General Law of the Administration 7 La GAZETTE A. Section A Agreements and Laws REPUBLIC OF HONDURAS - TEGUCIGALPA, MDC, JULY 24 DEL 2018 No. 34,700 Public; 1, 3, 4, 5, 19, 23, 24, 25, 26, 27, 30, 31, 32 and 33 of the Law of Administrative Procedure; 1, 2, 3, 54, 85, 96, 97, 98, 99, 100, 101 items a) and c) of the General Mining Law; 5 subsection I) 29, 30, 31, 33, 34, 35, 36, 37, 38, 39, 40, 41, 46 and 47 of the Regulation of the General Mining Law; 3 of the Regulation of Organizations Functioning and Competence of the Executive Branch, Agreement INHGEOMIN # 14/2016, Agreement INHGEOMIN # 04/2017.

Observations:

An inspection planning and execution procedure is created, which establishes the procedures to be followed by the technical units, establishes a standard method based on the needs derived from an INHGEOMIN activity. Likewise, it establishes notifications, planning procedures, joint inspection formats, said formats and procedures will be executed by the units of Mines and Geology, environment and security and social development, which will be reviewed annually by the same units. Page A-5 / A-7

4.GAZETTE 34,702 // MY ENVIRONMENT // INTERINSTITUTIONAL AGREEMENT OF COOPERATION AND COORDINATION WITHIN THE FRAMEWORK OF THE CREATION OF THE NATIONAL BUREAU OF BIOLOGICAL MONITORING (MNMB) .// JULY 26, 2018.

Object:

Create a National Biological Monitoring Board, with the aim of carrying out actions and activities at the national level and in a coordinated manner in the faculties that each member institution contains, for the management of knowledge and sustainable development through the monitoring and research of hydrobiological resources, environment, wildlife forest. Based on articles 1, 145, 340 and 341 of the Constitution of the Republic; 1, 80, 116, 118, 119 and 122 of the General Law of Public Administration; 6 of Decree 266-13; 1, 9, 10, 11 of the General Environmental Law; 38 of Agreement 10139-97, 1, 2, 3, 5, 6, 11, 14, 17, 18, 19, 20, 29, 30, 107, 108, 109, 111, 115, 211 of the Forestry Law, Areas Protected and Wildlife; 1 and 8 of the Fisheries and Aquaculture Law.

Observations:

The National Biological Monitoring Board will work in support of MI AMIENTE, SAG, ICF and SINFOR. It will have an operational structure, responsible for carrying out all the programmed actions and activities, which will be assigned by internal regulations. Page A-1 / A-3

1. GAZETTE 34,721 / SECRETARY OF NATURAL RESOURCES AND ENVIRONMENT // AGREEMENT 1402-2018 // AUGUST 17, 2018.

Object:

BASEDOSE: In Articles: 72, 80, 108 of the Constitution of the Republic; 36 numeral 8, 116 and Article 122 of the General Law of the Public Administration; 1, 2 numeral 6), 3 numerals 5), 6), and 9), 16 numeral 1), 17, 18 and 19 of the Transparency Law 2 La GAZETTE A. Section A Agreements and Laws REPUBLIC OF HONDURAS - TEGUCIGALPA, MDC, AUGUST 17, 2018 No. 34,721 OFFICIAL GAZETTE OF THE REPUBLIC OF HONDURAS DEAN OF THE HONDURAN PRESS FOR BETTER SECURITY OF ITS PUBLICATIONS ABOG. CÉSAR AUGUSTO CÁCERES CANO General Manager JORGE ALBERTO RICO SALINAS Coordinator and Supervisor NATIONAL ENTERPRISE OF GRAPHIC ARTS E.N.A.G. Colonia Miraflores Telephone / Fax: Management 2230-4956 Administration: 2230-3026 Plant: 2230-6767 GUBERNAMENTAL CUBIC CENTER La GAZETTE and Access to Public Information; 2, 3, 4, 8 of Legislative Decree No. 185-2001 of the Accession to the WIPO Treaty, on Copyright; 2, 9, 11 of the Berne Convention for the Protection of Literary and Artistic Works, Ministerial Agreement No. 188-2004

Observations

It is hereby declared that all the technical information contained in the environmental license applications filed with MY ENVIRONMENT, as well as the location thereof, will be Private, in order to guarantee the protection of the technical information delivered.

2. GAZETTE 34,728, / NATIONAL COMMISSION OF BANKS AND INSURANCE / CERTIFICATION / AUGUST 25, 2018.

Object:

Reform the rules for the presentation and publication of financial statements by insurance and reinsured institutions in order to establish the guidelines that insurance institutions must observe in the preparation and publication of their financial statements and technical and financial indicators, in order to guarantee the transparency of information towards the general public. BASEDOSE: Based on the provisions of Articles 6, 8, 13, numerals 1), 10), 11), 14 numeral 4) and 32 of the Law of the National Commission of Banks and Insurance; 1, 2, 4, 114 numeral 1) and 115 of the Law on Insurance and Reinsurance Institutions, Resolution No. JTNCA 001/2010 issued by the Technical Board of Accounting and Auditing Standards "JUNTEC"; in session of the XX of August of 2018,

Observations:

This standard contains the following: 1. Object and scope 2. Annual and quarterly publications. 3. Notes to the financial statements. 4. Formats of basic financial statement models. 5. Calculation of technical and financial indicators. 6. Final and transitory provisions. P. B1- B-5.

1. GAZETTE 34,734 / FINANCE SECRETARIAT / AGREEMENT 723-2018 // 1-9-2018

Object:

A Regulation of the Decree No.100-2017 Contentive of the Tax Incentives to the Dealers of the Land Transport Service of Persons is created, with the objective of developing and applying the content of the tax incentives applicable to the concessionaires of the Public Land Transport Service of passengers. Based on Articles 245 numerals 1) and 11), 247, 351 of the Constitution of the Republic; Articles 2, 8, 10 numeral 1), 11 numeral 2), 12 numeral 1), 13 numerals 1), 5), 17,19, 20, 21, 28, 58, 86, 100, 101, 115, 158 and 184 of the Tax Code; Article 11 of Decree No.100-2017 published in the Official Gazette La GAZETTE on October 30, 2017; Article 15 of the Fiscal Responsibility Law; Articles 29 Number 15), 36 Number 8), 116, 118 and 119 of the General Law of the Public Administration and its reforms; and, Articles 24, 25, 26, 33, 61 and 72 of the Law of Administrative Procedure and its amendments.

Observations

The regulation contains: 1. Object 2. The beneficiaries and scope of tax exemption 3. Qualification of the Honduran land transport institute 4. Procedure for the issuance of exemption resolutions 5. Tax credit notes or tax returns derived from exemptions 6. Obligations of the beneficiaries 7. Procedure for the compensation or refund of sales tax of public transport concessionaires of the central district pursuant to article 9 subsection b) of decree no.100-2017 8. Final and transitory provisions Page A-1 to A-12

2. GAZETTE NUMBER 34,736 // AGREEMENT 552-2018 // SECRETARY OF FINANCE // SEPTEMBER 4, 2018

Object:

A regulation of the general deposit warehouses and of the Customs warehouses is created, with the objective of establishing norms and procedures to regulate the operations that are carried out in the general warehouses as well as the customs warehouses. Based on Articles 9 of Decree No.170- 2016 published in the Official Gazette La GAZETTE dated December 28, 2016, containing the Tax Code, establishes that the President of the Republic, through the Secretary of State in the Dispatch of Finance (SEFIN), is empowered to issue administrative acts of a general nature called Regulations, in the field of tax and customs policy competition and, all those powers that by provision of the Constitution of the Republic and by law correspond to it, for Yes or through the aforementioned Secretary of State. CONSIDERING: That Article 36, number 8 of the General Law of Public Administration, establishes that the Secretaries of State are responsible for issuing the Agreements and Resolutions on matters within their competence and those delegated by the President of the Republic and take care of of its execution. WHEREAS: Through Executive Agreement Number 023-2018 published in the Official Gazette La GAZETTE on April 20, 2018 the President of the Republic delegates to the Undersecretary of General Coordination of Government the power to sign administrative acts that, according to the Law General of the Public Administration, are of the power of the Constitutional President of the Republic. THEREFORE: In use of the powers vested in it and in application of Articles 245 numerals 1) and 11), 247 and 255 of the Constitution of the Republic; 116, 118, 119 and 3 La GAZETTE A. Section A Agreements and Laws REPUBLIC OF HONDURAS - TEGUCIGALPA, M.D. C., SEPTEMBER 4, 2018 No. 34,736 122 of the General Law of the Public Administration; 32 and 33 of the Law of Administrative Procedure; 953 of the Commercial Code; 8 and 9 of the Tax Code; 54 of the Financial System Law; 6, 13 numerals 1) and 14), 14 numeral 4), 34 numeral 6) of the Law of the National Commission of Banks and Insurance; Article 42 of Decree 51-2003 containing the Tax Equity Law, the Central Bank of Honduras Law; the provisions contained in the Central American Uniform Customs Code CAUCA and its Regulations (RECAUCA); Customs Law; and, Articles 33, 34 and 35 of the Guarantees Law.

Observations:

The regulation contains: 1. Object, application and definitions 2. Of the general warehouses of deposit 3. Constitution and organization 4. Capital reserves and profits 5. Operations 6. Responsibilities 7. Customs deposits 8. Constitution and authorization of operations 9. Start of operations 10. Obligations 11. Permitted activities 12. Supervision 13. Sanctions 14. Liquidation 15. Cancellation of authorization and cessation of operations 16. Final provisions Page A-1 to A-21

3. GAZETTE 34741 / SUPERIOR COURT OF ACCOUNTS / CERTIFICATION / SEPTEMBER 10, 2018.

Object:

Articles 3, 8, 10, 11, 12, 13 and 18 of the sanctions regulation contained in administrative agreement number 072/2004 are amended.

Observations:

It is located on page A-1 through A-4.

4.GAZETTE 34745 / LEGISLATIVE POWER / DECREE 49-2018 / SEPTEMBER 14, 2018

Object:

Article 335B of the penal code contained in decree 6-2017 dated February 22, 2017 is repealed.