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Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system

30 January 2023

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Tax Alerts, Legislation & Policy, National/Federal Taxation

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Costa Rica

The new resolution published by the General Directorate of Finance establishes the procedure that must be followed by taxpayers who need to manage and process tax exemption requests through the Exonet system.On 30 January 2023, resolution N° RES-DGH-005-2023 was published in the Official Gazette. The resolution issued by the General Directorate of Treasury establishes the procedure to be followed through the Exonet system for requesting and processing tax exemptions as well as other related procedures before the General Directorate of Treasury and its departments.Among others, the Resolution regulates the following key aspects:Dispositions regarding the submission and requirements of the request...