Inactive entities must get registered before the Tax Registry of the Tax Administration.
Costa Rica's free trade agreements are the most advanced in Central America.
Las leyes tributarias en Costa Rica están cambiando y es importante conocer y comprender las nuevas obligaciones para que su negocio permanezca en cumplimiento al operar en el país.
The tax laws in Costa Rica are changing and it is important to know and understand the new obligations so your business remains compliant when operating in the country.
We would like to remind you about the obligation to implement electronic invoicing as the only mechanism accepted by the Tax Administration for the control of taxable income and deductible expenses.
Hecho generador. Estar inscritas en el Registro Nacional el 1° de enero de cada año.
En días recientes, los medios de comunicación han dado a conocer las generalidades de la nueva Ley de Impuesto a las Personas Jurídicas.
The Corporation Tax was in effect in Costa Rica from 2012 to 2015, when it was found to be unconstitutional. Recently, after clearing the constitutional court, this tax came into effect again through Law #9428.
On March 16th, 2017, Congress gave the final approval to Bill 19.818: "Legal Entities Law".
The Ministry of Public Finance published the Governmental Agreement number 82-2017, which states that the President of the Republic of Guatemala has granted to taxpayers and to responsible people...
Yesterday, by means of a voting of 40 versus 10 in the first debate, a law was approved which contains a tax for commercial corporations and companies registered in the country.
Earlier this month, the Costa Rican General Direction of Taxation (DGT or Dirección General de Tributación, in Spanish) released draft rules for annual transfer pricing for public consultation.
Costa Rica is currently considering reform to its income tax and Value Added Tax (VAT) legislation which could see VAT rise to 15%.
All of us living in Costa Rica have been following the latest news on the imminent approval in Congress of a new tax bill introduced by the Chinchilla administration which contains substantial amendments to our current tax legislation.
U.S. tax season has just passed. But while you’re currently thinking about it, now is really not the time to start planning tax strategies for the year gone by. The good news: it’s never too early to plan for the years ahead. Too often people give little thought to tax planning except when it comes time to filling out those annoying governmental forms.