Summary

The Supreme Audit Court of the Republic of Honduras conducted an audit on the activities of the Revenue Administration Service (Servicios de Administración de Renta) to analyze and verify the methodology, mechanisms, and procedures for collecting domestic taxes in 2020–2022. As part of the audit, an assessment was made of the Service's operational activities, including its planning and human resource administration procedures. SAI Honduras analyzed the tax audit processes and assessed the planned and actual tax collection performance, as well as the dynamics of revenue collections. Following the audit, the Supreme Audit Court of the Republic of Honduras recommended improving planning and developing and approving debt collection procedure guidelines.