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The RTN is now a basic document for procedures. The RTN must be requested by all those taxpayers with material tax obligations. The process to apply for the National Tax Registry is now more expeditious and is used to carry out any commercial or legal transaction.

The RTN must be requested by all those taxpayers with material tax obligations.

The National Tax Registry (RTN) has become an essential document for the citizen, since it is necessary to qualify for loans, enter into contracts, obtain a job and now even ask some lawyers to marry couples.

They are obliged to register in the National Tax Registry, to those taxpayers responsible for the following obligations:

1. All natural or legal persons, national or foreign, domiciled in the country as taxpayers with tax obligations materialize as: payment of taxes, fees and contributions.
2. Taxpayers with formal obligations: for presentation of different tax declarations and withholdings.

3. Taxpayers with tax obligations:
 Importers, exporters and those who reapply wholesale purchase purchase management.
 The companies legally constituted according to the Commercial Code.
 Foreign companies that carry out operations in Honduras.
 The irregular companies of Hecho.
 The Undivided Successions (Undivided Heritage).
 Charitable institutions and Organized Groups for scientific, political, cultural or sporting purposes without profit and that have employees under their charge.
 Cooperatives of any degree.
 Decentralized Institutions.
 Decentralized Institutions.
 Others.

4. Institutions that must register for control purposes:
 State Secretaries
 Autonomous Institutions
 Semi-Autonomous Institutions
 State Corporations
 City Halls

Who performs the process: The employer.

Where it takes place: At the offices of the Executive Directorate of Revenue and the Chamber of Commerce and Industry of Tegucigalpa.

Average time: One business day.

Cost: None

The requirements to apply for the National Tax Registry:

Natural person
1. Form DEI-410 "Affidavit of Registration and Start of Activities", duly completed.
2. Copy of Identity Card (Honduran).
3. Copy of Passport (Foreigner).
4. Copy of Identity Card for Central America (except Costa Rica)

Individual trader
1. Fill form DEI-410 Affidavit of Registration and Start of Activities ".
2. Copy of the Individual Merchant's Deed of Constitution, or Note from the authorizing Notary with indication of the instrument number, commercial name, address and business activity.
3. Copy of the Identity Card.

If due to loss or deterioration of the National Tax Registry generated by the DEI, the responsible party or taxpayer must replenish it, he must make his application through form DEI 410 "Affidavit of Registrations and Start of Activities" in order to issue a new document, for which must previously cancel the amount of Lps. 200.00 using the form DEI 252, 251, 253 or 254 Official Receipt of Payment.

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