Costa Rica Tax News

Costa Rica to Extend VAT Exemption for Basic Goods Due to COVID-19

12 May 2020

Costa Rica Regulates Payment Facility Under Fiscal Relief for COVID-19

29 April 2020

Costa Rica Amends VAT Exemption on Commercial Leases for COVID-19

22 April 2020

Costa Rica Completes Technical Work for Accession to the OECD

9 April 2020

Costa Rica Extends Beneficial Ownership Declaration Deadline for 2020

3 April 2020

Costa Rica Approves Tax Payment Relief to Mitigate Adverse Effects of COVID-19

24 March 2020

Costa Rica Introducing Tax Payment Relief to Mitigate Adverse Effects of the Coronavirus

20 March 2020

Costa Rica announces actions to counter the impact of COVID-19

17 March 2020

Costa Rica Increases Interest Rate for Late Tax Payments and Overpayment Refunds

6 March 2020

EY Global Tax Controversy Flash Newsletter (Issue 19) | Upsurge of transfer pricing controversy seen in emerging countries

19 February 2020

Costa Rica’s tax authorities publish updated list of non-cooperative jurisdictions

6 February 2020

Costa Rica enacts temporary moratorium on penalties for non-compliance with the annual filing requirement for the Registry of Transparency and Final Beneficiaries

5 February 2020

Costa Rica Provides Three-Month Moratorium on Penalties for Failure to Comply with Beneficial Ownership Registration Requirements

5 February 2020

Costa Rica’s annual tax on legal entities is due 31 January

27 January 2020

Costa Rica Issues Draft Resolution on Tax Reduction Benefits for SMEs

22 January 2020

Costa Rica Base Monthly Salary for 2020

6 January 2020

Costa Rica Publishes Draft Resolution on APA Procedure Guidelines

11 December 2019

Costa Rica Publishes Resolution on Updated Transfer Pricing Documentation Requirements

20 November 2019

Costa Rica Ratifies Pending TIEA with the U.S.

19 November 2019

Costa Rica Ratifies BEPS MLI

18 November 2019

Costa Rica Introducing New Tax on Video Services

13 November 2019

The Marshal Islands and the UAE Removed from EU Non-Cooperative List

11 October 2019

Costa Rica Publishes New Corporate and Individual Income Tax Brackets and Rates for 2019-2020

3 October 2019

Costa Rica Publishes List of Non-Cooperative Jurisdictions

1 October 2019

Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds

25 September 2019

Costa Rica Beneficial Ownership Registry Requirements Mandatory from September 2019

4 September 2019

Costa Rica Approves New TIEA with the U.S

27 August 2019

Costa Rica Approves BEPS MLI

26 August 2019

Costa Rica Sets Requirement for Certain Taxpayers to Use the ATV Tax Portal for Returns and Payment

22 August 2019

Costa Rica Publishes Notices on VAT-Exempt Services to Exporters and VAT Return Deferral for Service Providers Not Previously Subject to Sales Tax

20 August 2019