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April Holidays

In April, there are 3 mandatory paid holidays according to article 148 of the Labor Code: April 11th: Juan Santamaría […]

April Holidays Read More »

Registry of Transparency and Final Beneficiaries (RTBF)

Starting April 1st 2022, all legal entities and other legal structures domiciled in Costa Rica are obliged to file the

Registry of Transparency and Final Beneficiaries (RTBF) Read More »

Germany’s Due Diligence Supply Chains Act. Overview and possible impacts for Costa Rican companies.

Germany’s legislative affairs are often perceived by Costa Ricans as being too distant. In this case, however, we could experience

Germany’s Due Diligence Supply Chains Act. Overview and possible impacts for Costa Rican companies. Read More »

Extension for the Filing of the Income Tax Returns of Inactive Companies

On March 11 of this year, an extension of 03 months was published in the Official Gazette “La Gaceta” for

Extension for the Filing of the Income Tax Returns of Inactive Companies Read More »

Declaration of the Value Added Tax

Definition The Value Added Tax (VAT) is an indirect tax that falls on consumption, meaning that when a person (legal

Declaration of the Value Added Tax Read More »

Rainwater Harvesting Systems

The entry into force of executive decree number 43100-MINAE established a new legal obligation for owners of properties wishing to

Rainwater Harvesting Systems Read More »

The New Obligation of Inactive Companies

The new obligation of Inactive Companies In compliance with the reforms introduced in the Income Tax Law N° 7092 and

The New Obligation of Inactive Companies Read More »

tax legal entities

The tax on Legal Entities is the obligation to pay for all commercial enterprises, as well as for individual limited

tax legal entities Read More »

Solidary Tax for the Strengthening of Housing Programs (ISO)

This is a reminder that the payment of the Solidary Tax for the Strengthening of Housing Programs (known as the

Solidary Tax for the Strengthening of Housing Programs (ISO) Read More »

TRANSPARENCY AND FINAL BENEFICIARIES REGISTRY

The Tax Administration of Costa Rica and the Costa Rican Drug Institute, by resolution No. DGT-ICD-R-19-2020 of August 6th 2020,

TRANSPARENCY AND FINAL BENEFICIARIES REGISTRY Read More »

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