Tax Law

Last Monday, June 13th, the Virtual Tax Administration (ATV) platform was restored by the Tax Ministry, in order for taxpayers to comply […]

Every year, companies must pay the Corporate Tax as a requirement for the correct exercise of their activities, this payment

On April 22 of this year, the Tax Administration of Costa Rica gave a one-month extension for the obligation to

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

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

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

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

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

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

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