On 16 October 2018, the Honduras tax authority published Decree No. 51-2018 for the introduction of a tax amnesty regime. The regime provides for a full waiver of fines, late payment interest, and surcharges on outstanding taxes and customs duties for tax years 2013 to 2017, provided that the outstanding taxes and duties are paid within the period of validity of the Decree, which is 60 business days from the date the Decree was published in the Official Gazette (6 October 2018). Social security amnesty provided through prior decrees is also extended during the period of validity of Decree No....