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Access to Banking Information by the Tax Administration in Honduras

Authors

  • Nicole Liliana Fugón Martínez
    Lexincorp

DOI:

https://doi.org/10.5377/lrd.v43i1.15245

Keywords:

banking confidentiality, tax confidentiality, Tax Administration limits

Abstract

Current Honduran law forbids Tax Administration to have direct access of banking information regarding tax payers. These is because Tax Authorities doesn’t have the faculty to ask information directly to the financial institutions, it has to be made through the National Commission of Banking and Insurance (from now on, CNBS).

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Author Biography

Nicole Liliana Fugón Martínez, Lexincorp

Abogada en la Universidad Nacional Autónoma de Honduras (UNAH), Maestría en Derecho con especialidad en Derecho Administrativo en la Universidad Católica de Honduras (UNICAH) en colaboración de la Universidad de la Anahuac México. Diplomado en Tributación Hondureña impartido por la Universidad Tecnológica de Honduras (UNITEC). Asociada de la firma legal Lexincorp Honduras.

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Published

2022-12-08

How to Cite


Fugón Martínez, N. L. (2022). Access to Banking Information by the Tax Administration in Honduras. La Revista De Derecho, 43, 17–26. https://doi.org/10.5377/lrd.v43i1.15245

Issue

Vol. 43 (2022)

Section

Sección I: Investigaciones

License

Copyright (c) 2023 La Revista de Derecho

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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