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TAX TO LEGAL PERSONS AND THEIR CORRESPONDING OBLIGATION TO REGISTER IN THE UNIQUE TAX REGISTER (RUT)

TAX TO LEGAL PERSONS AND THEIR CORRESPONDING OBLIGATION TO REGISTER IN THE UNIQUE TAX REGISTER (RUT)

On September 1, 2017, the new Law on Tax of Legal Persons, number 9428, came into force, and we say new, because in 2011 a first law had been approved in this regard (number 9024) that was in effect until the year 2015, when by a resolution of the Constitutional Chamber, several of its...
SOME CONSIDERATIONS ON APPROVAL OF THE LAW PROJECT FOR THE INTEGRATED MANAGEMENT OF WATER RESOURCES FILE 17.742 (02-11-2017 UPDATE)

SOME CONSIDERATIONS ON APPROVAL OF THE LAW PROJECT FOR THE INTEGRATED MANAGEMENT OF WATER RESOURCES FILE 17.742 (02-11-2017 UPDATE)

In the legislative plenary, on November 2, 2017, the substitute text file 17742 referring to the Law for the Integrated Management of Water Resources, related to a project presented in May of 2010, originated in a process of popular consultation that in accordance with the Popular...
EXTENSION OF AMNESTY PERIOD IN THE PAYMENT OF REFUNDS, FINES AND INTERESTS FOR DEBTS IN THE HONDURAN INSTITUTE OF SOCIAL SECURITY “IHSS”

EXTENSION OF AMNESTY PERIOD IN THE PAYMENT OF REFUNDS, FINES AND INTERESTS FOR DEBTS IN THE HONDURAN INSTITUTE OF SOCIAL SECURITY “IHSS”

On October 26, 2017, Decree 82-2017 was published in the official newspaper La Gaceta, through which the 12-month period that expired on October 26, 2017 was extended, for an additional period of 20 months. January 2018, term in which taxpayers in arrears, may make their payments in a...
AMNESTY EXTENSION AND TAX AND CUSTOMS REGULARIZATION

AMNESTY EXTENSION AND TAX AND CUSTOMS REGULARIZATION

On September 29, 2017, Legislative Decree No. 93-2017 was published in the Official News Paper “La Gaceta”, containing the extension to the validity of the amnesty and tax and customs regularization. In this decree the validity is extended until December 31, 2017, and from the moment...
Chambers and Partners Ranked Lexincorp as one of the best law firms in Central America

Chambers and Partners Ranked Lexincorp as one of the best law firms in Central America

Ranking institution Chambers and Partners has ranked once again Lexincorp Central American Law Firm as one of the best law firms in Central America for General Business Law. It also included the Guatemala law office as one of the best options for Corporate law and Intellectual...
Honduras Creates Incentives for Investment in the Tourism Industry by Means of a New Tourism Promotion Law.-

Honduras Creates Incentives for Investment in the Tourism Industry by Means of a New Tourism Promotion Law.-

On August 17th 2017, the official newspaper in Honduras, “La Gaceta” number 34,419, published Legislative Decree Number 68-2017, which contains the TOURISM PROMOTION LAW, coming into effect immediately. As its title suggests, its main objective is to provide incentives and promote the...
Environmental Impact Study Requirement Suppressed.

Environmental Impact Study Requirement Suppressed.

The Government of Nicaragua, through Decree 76-2006, established the standards for the protection of Nicaragua's Natural Resources, requiring investors to conduct a series of Environmental Impact Studies with the purpose of determining the sustainably of the projects, observing any...
Lexincorp Nicaragua recognized as a National Excellence Gold Company by the National Culture Program “Leer es Vivir” Costa Rica – Nicaragua.

Lexincorp Nicaragua recognized as a National Excellence Gold Company by the National Culture Program “Leer es Vivir” Costa Rica – Nicaragua.

On June 8, 2017, the Children and Young Adults Academic Excellence National Culture Event was held at the Universidad Americana (UAM), organized by the National Culture Program "Leer es Vivir" Costa Rica – Nicaragua, organization created 22 years ago between Costa Rica and Nicaragua...
Importance of the Regulation to the Law of Corporation Tax

Importance of the Regulation to the Law of Corporation Tax

Starting from September 1 of this year, the Regulation to the Law of Corporation Tax will enter into force of the law. It was published by decree number 40417-H, in the Official Gazette.  The purpose of this Regulation is to establish the regulatory framework for the application of...