OrbitaxAmendments to General Tax Code published
|Approved Changes|Costa Rica
The amendments to the General Tax Code were published in the Official Gazette of 28 September 2012 and entered into force on that date. The prominent features of the legislation are as follows:
| - | tax fraud threshold raised from 200 base salaries to 500 base salaries; | |
| - | statute of limitations for filing fraudulent tax returns is raised; | |
