The Honduras revenue administration (SAR) has published Decree No. 110-2021, which was originally published in the Official Gazette on 29 December 2021 and provides for a tax and customs amnesty program. The program includes that no penalties, interest, or surcharges will be due on outstanding tax and customs debts due up to 31 December 2021, provided that the tax debt is settled by 30 April 2022. Decree No. 110-2021 also reinstates legal deadlines in tax matters that had been suspended from 16 March 2020 due to the COVID-19 pandemic.