Costa Rica: Noticias De Interés

Last Updated: 12 July 2017
Article by José Alb. Martínez L and Carolina V. Palma

Comercio Internacional y Aduanas

"Récord de exportaciones reduce déficit comercial"

Las exportaciones del país rozaron los $10 mil millones al cierre de 2016; una cifra récord que permitió reducir en $500 millones el déficit de la balanza comercial.  Las exportaciones crecieron un 7,5% en el periodo mencionado, impulsada nuevamente por productos agrícolas y dispositivos médicos; los materiales eléctricos, químicos y metalmecánicos son los que presentaron mayor crecimiento. La mayoría de las ventas al exterior provienen del régimen definitivo, con un 51% del total; las zonas francas producen el 48% de los productos que el país vende y el restante 1% provino del régimen de perfeccionamiento activo. Este desbalance representó el 9,4% del Producto Interno Bruto (PIB) del país el año anterior; sin embargo, es la cantidad más baja desde finales de 2010. (La República, 05 de junio de 2017. Brandon Flores)

"Piña, banano y caña de azúcar concentran las exportaciones orgánicas a Europa"

La piña, el banano y la caña de azúcar concentran el 98% de las exportaciones de productos orgánicos de Costa Rica a Europa. Además, Costa Rica logró la certificación en la Unión Europea (UE) como "país tercero". Esto implica que la UE reconoce el Programa de Agricultura Orgánica costarricense y como parte de él las certificaciones entregadas por las agencias autorizadas en Costa Rica. Los exportadores de piña, banano y caña ya tienen un mercado cautivo en la UE, que está solicitando más volumen. Precisamente, el poco volumen de los otros productos certificados como orgánicos, se está convirtiendo en la principal barrera para elevar sus envíos al exterior. (La Nación, 05 de junio de 2017. Marvin Barquero.)

"Costa Rica logra bajar las retenciones de productos agrícolas en Estados Unidos"

Costa Rica logró reducir las interceptaciones de productos agrícolas, por la presencia de plagas o enfermedades, en el ingreso al mercado de Estados Unidos, durante el primer trimestre de este año. Un trabajo conjunto entre el Servicio Fitosanitario del Estado, la Embajada de Estados Unidos y Cámara Nacional de Productores y Exportadores de Piña (Canapep), ha permitido reducir la cantidad de problemas, aunque el volumen de casos de este año es de preocupación, pues el valor de las pérdidas por interceptaciones entre enero y abril se calcula en $1 millón. (La Nación, 02 de junio de 2017. Marvin Barquero.)

"Cuatro empresas de Costa Rica exportan las primeras 15.120 cajas de piña a China"

Las compañías Upala Agrícola, Productos Agropecuarios Visa, Agromonte y Acón se convirtieron en las primeras en exportar piña costarricense al mercado de China, al enviar, este jueves 1.° de junio, nueve contenedores con alrededor de 15.120 cajas de 12 kilos cada una de esa fruta. La Cámara de Productores y Exportadores de Piña Canapep, explicó que se espera un incremento de los envíos en los próximos días, pues el gobierno de China autorizó, en total, a 20 empresas para enviar la fruta a su territorio. Estas exportaciones se concretan luego de conseguir los permisos fitosanitarios correspondientes. El protocolo para ello fue otorgado el pasado mes de marzo, luego de que el proceso se inició desde el 2011. (La Nación, 01 de junio de 2017. Marvin Barquero.)

"Costa Rica: Impuesto a sociedades jurídicas"

Este viernes 26 de mayo se publicó en el diario oficial La Gaceta el Reglamento de la Ley N° 9428, el cual establece que a partir del 1 de setiembre del presente año, empezará a cobrarse el impuesto a personas jurídicas. Durante el 2017 se deberá cancelar solamente la proporción del impuesto que estuvo vigente este año; es decir, entre setiembre y diciembre, mientras que, para el próximo año el impuesto aplicará por completo y deberá cancelarse durante el mes de enero 2018. De no hacer los pagos en las fechas establecidas por las Autoridades tributarias, se aplicaría una multa e intereses que se calcularán por día, y que anualmente representan un 11.73% del total del impuesto. (CentralAmericaData, 30 de mayo de 2017)

Tributario

"Tributación suspende plazo para presentar declaración informativa de precios de transferencia"

La Dirección General de Tributación informó, a través de la resolución DGT-R-028-2017, que los grandes contribuyentes, las grandes empresas territoriales y las firmas cubiertas por el Régimen de Zona Franca deberán esperar para presentar, por primera vez, la declaración informativa de precios de transferencia. Lo anterior hasta que Tributación pueda poner a disposición de los contribuyentes los medios definitivos y las herramientas para presentar la información. La entidad deberá comunicar con al menos tres meses de anticipación la fecha y medio por el cual se solicitará la presentación de la primera o primeras declaraciones informativas. (El Financiero, 07 de junio de 2017. Andrea Rodríguez)

RESUMEN GACETARIO

Decretos Legislativos:

  • Aprobación del Protocolo de Enmienda del Acuerdo de Marrakech por el que se establece la Organización Mundial del Comercio, hecho en Ginebra, el 27 de noviembre de 2014, y su Anexo (Acuerdo Sobre Facilitación del Comercio) Decreto Legislativo N° 9430 del 4 de abril de 2017, publicado en el Alcance del Diario Oficial la Gaceta N°83 del 20/04/17.

Decretos Ejecutivos:

  • Publicación de la Decisión Nº 37 de fecha 29 de junio de 2016: "Adopción de la "Directriz sobre la aplicación e interpretación del Artículo 4.14 (Transbordo y expedición directa o tránsito internacional) y el Artículo 5.06 (Facturación por un operador de wz tercer país)" del Tratado de Libre Comercio entre Centroamérica y Chile" y su "Anexo No.13" Decreto Ejecutivo N° 40437-COMEX del 15 de mayo del 2017, publicado en el Alcance del Diario Oficial la Gaceta N°130 del 09/06/17.

Resoluciones Administrativas:

  • Modificación de la resolución DGT-R-44-2016, "Declaración Informativa de Precios de Transferencia". Resolución Administrativa del Ministerio de Hacienda N°DGT-R-28-2017 del 23 de mayo del 2017, publicado en el Alcance del Diario Oficial la Gaceta N° 124 del 05/06/17. Se suspende el plazo para la presentación de la declaración informativa de precios de transferencia establecida en el artículo 3° de la resolución DGTR-44-2016, hasta tanto la Administración Tributaria comunique la fecha y el medio para la presentación de las declaraciones informativas de precios de transferencia, con al menos tres meses de anticipación.
  • Procedimiento Administrativo para tramitar las solicitudes de condonación de intereses, recargos y multas presentadas por los Contribuyentes cuando ha mediado error imputable de la Administración Tributaria. Dirección General de Tributación y Dirección General de Hacienda N° DGTR-534-2017 y RES-DGH-043-2017 del 17 de mayo del 2017, publicado en el Diario Oficial la Gaceta N° 103 del 01/06/17.

Calendario tributario

Vencimiento para la presentación de declaraciones y pago de tributos junio del 2017.

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