The Honduras Secretary of State in the Office of Economic Development has issued Communiqué SDE-001-2024 of 3 January 2024. The Communiqué concerns the requirement for beneficiaries of certain special tax regimes to submit sworn statements (affidavits) and statistical reports every six months in order to continue receiving the tax benefits/incentives of the regimes. This includes the temporary import, free zone, and call center and business services outsourcing regimes. According to the Communiqué, the affidavits and statistical reports must be submitted in January and July of each year, with an upcoming deadline of 31 January 2024. Failing to comply with the...