Sometimes, as taxpayers, we think that we are in an inferior position vis-à-vis the Tax Administration due to the powers granted to it by administrative self-protection, which place it in a position of "preeminence" and "superiority" vis-à-vis the citizen.
However, we must not forget that, as taxpayers, the Constitution of the Republic and the Tax Code legally recognize a series of rights and guarantees that allow us to control, administratively and judicially, the powers that the Administration enjoys.
Article 60 of the Constitution of the Republic states that all men are born free and equal in rights. In Honduras there are no privileged classes. All Hondurans are equal before the law.
In turn, Article 64 of the Constitution states that laws and governmental or other provisions that regulate the exercise of the declarations, rights and guarantees established in this Constitution shall not be applied if they diminish, restrict or distort them.
In tax matters, we must keep in mind at all times these rights, pointed out in the Tax Code Agreement 170-2016, specifically, articles 55, 56 and 57. It provides for the rights of taxpayers, which can be asserted in tax proceedings, as well as the guarantees available to them.
Article 55 of the Tax Code states that in addition to those established by other laws, the rights of taxpayers vis-à-vis the Ministry of Finance (SEFIN), the Revenue Administration Service (SAR) and the Customs Administration of Honduras (AAH) are as follows:
1) The right to be treated with decorum, respect, dignity, impartiality and ethics.
2) Right to register and obtain its National Tax Registration (RTN). The issuance for the first time must be immediate and free of charge.
3) The right to confidentiality of tax and customs data, reports and background information, as well as the information contained in the returns, reports and studies submitted by taxpayers.
4) The right to be informed in writing and orally; and to be personally assisted in the exercise of his rights and the fulfillment of his obligations.
5) The right to make all the requests and questions formulated in the procedures for the application of taxes, as well as to obtain access to the files and other proceedings before the competent administrative bodies.
6) The right to obtain, at its own expense, copies of the documents that make up the files as long as they are not in the process of being resolved and of the returns, reports and studies that the taxpayer has submitted.
7) File complaints or denunciations before the National Human Rights Commission (CONADEH) and other competent instances, when the corresponding administrative instance does not guarantee or respect their rights.
8) The right not to provide documents already submitted in any proceeding, file or processing, which are in the possession of these entities.
9) Right of repetition of the payments made and refund of overpayments within the terms established in the Tax Code.
10) The right to have the statute of limitations applied ex officio or at the request of a party, to determine obligations, impose penalties and demand payment of the tax or customs debt.
11) The right to know the status of the administrative proceedings and the processing of the procedures to which he/she is a party and to have physical access to them.
12) The right to identify the public official of these institutions, under whose responsibility the proceedings in which he/she is a party are executed.
13) The right to be informed at the beginning of the verification or control actions, about the nature and scope of the same, as well as their rights and obligations in the course of such actions and that they are carried out within the legal terms.
14) Right to rectification of tax returns in accordance with the provisions of the Tax Code.
15) The right to challenge the resolutions issued that affect them, in accordance with the provisions of the Tax Code and to obtain an express ruling thereon.
17) The right to the presumption of innocence, to due process, to be heard and defeated in court and to the right of defense.
18) The right to present allegations and evidence, within the terms of the Law.
Any information that has been published in official electronic media of the Tax Administration or the Customs Administration, when applicable, is considered valid evidence in favor of the taxpayer.
Taxpayers may act on their own behalf or through a procedural representative or attorney-in-fact.
Likewise, the rights and guarantees set forth in the Tax Code do not exclude those set forth in other laws and those derived from international treaties or conventions.
