The Servicio de Administracion de Rentas (SAR) of Honduras issued on 10 July 2026 its Quarterly Report for Non-Bank Lenders, confirming that entities classified as non-bank financial intermediaries must submit detailed quarterly disclosures on their loan portfolios, capital adequacy, and compliance with anti-money-laundering (AML) obligations. The report emphasizes that the filing deadline for the second quarter of 2026 is 30 April 2026, and that submissions must be made electronically through the SAR’s online portal using the “Quarterly Non-Bank Lender Report” form. The SAR also reiterated that failure to meet the filing deadline may trigger administrative sanctions, including fines up to 5% of the entity’s annual taxable income, and may restrict the lender’s ability to originate new credit operations. Additionally, the guidance clarifies the required supporting documents, such as audited financial statements, breakdowns of outstanding loan balances by sector, and certifications of compliance with the AML regulations. The SAR’s notice also reminds lenders to update their contact information and to ensure that all data entries are accurate, as discrepancies may lead to audits. This communication is part of a broader effort by the SAR to enhance transparency in the non-bank financial sector and to align national reporting standards with international best practices.
Key Takeaways
- Reporting Deadline: The second-quarter 2026 report must be filed by 30 April 2026.
- Data Requirements: Lenders must submit audited financial statements, sector-wise loan portfolio details, and AML compliance certificates.
- Submission Channel: Reports are to be uploaded via the SAR’s online portal; paper submissions are no longer accepted.
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