The Honduras Executive Directorate of Revenue recently announced that new regulations for the Transfer Pricing Law entered into force on 18 September 2015. The regulations require that a transfer pricing return disclosing related party transactions for the 2014 tax year be submitted within three months of the regulation's entry into force (due by 18 December 2015).
For the 2015 tax year and subsequent years, the transfer pricing return is due with the income tax return (due by 30 April).