Archive: Costa Rica
Costa Rican taxpayers no longer required to legalize accounting books [TAX ALERT]
March 21, 2013. Tags: Costa Rica, income tax, tax law
On 4 February 2013, Ruling N° DGT-R-001-2013 was published in the Official Gazette. Following several amendments to the Code of Commerce included in the recently …
Costa Rica publishes Constitutional Court Resolution regarding withholding agents [TAX ALERT]
March 21, 2013. Tags: Costa Rica, income tax, withholding tax
On 2 February 2013, Constitutional Court Resolution Nº2011-08156 regarding a constitutional claim presented against Section 44 of the Income Tax Law (ITL) and rulings 28-03 …
Costa Rica, El Salvador, Guatemala, Honduras, Mexico and Nicaragua – FTA ratified by Costa Rica
March 5, 2013. Tags: Costa Rica, customs and trade, El Salvador, Guatemala, Honduras, Nicaragua
On 26 February 2013, the Costa Rican Congress ratified the multilateral free trade agreement (FTA) among Costa Rica, El Salvador, Guatemala, Honduras, Mexico and Nicaragua, …
Australia and Costa Rica: exchange of information agreement ratified by Costa Rica
January 3, 2013. Tags: Australia, Costa Rica, information-exchange
On 26 September 2012, Costa Rica ratified the Australia–Costa Rica Exchange of Information Agreement (2011), by way of Law No. 9075, as published in the …
Costa Rica: international transparency standards – bill approved
September 10, 2012. Tags: Costa Rica, tax evasion, tax policy
On 27 August 2012, the Legislative Assembly passed a bill introducing amendments to the tax laws in order to comply with the international transparency standards. The …
Costa Rica: tax code – amendments approved
September 5, 2012. Tags: Costa Rica, customs and trade, tax audit, tax code, tax fraud
On 27 August 2012, the Legislative Assembly approved various amendments to the tax code concerning: Taxpayer rights Tax fraud concept Auditing procedure Customs The amendments will enter into force when …
Costa Rica: electronic filing of withholding tax returns mandatory
August 8, 2012. Tags: Costa Rica, tax returns, withholding tax
Resolution No. DGT-R-011-2012, issued by the Tax Authority (Dirección General de Tributación), was published in the Official Gazette of 24 July 2012. As from 1 August …
European Union and CACM: association agreement signed between the EU and Central America
July 13, 2012. Tags: Americas, Costa Rica, customs and trade, European Union, Honduras
On 29 June 2012, the EU and Central American countries, i.e., Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, signed an association agreement. The agreement …
Argentina and Costa Rica: Exchange of Information Agreement ratified by Argentina
June 19, 2012. Tags: Argentina, Costa Rica, information-exchange
On 6 June 2012, Argentina ratified the Argentina–Costa Rica Exchange of Information Agreement (2009), by way of Law No.26.747, published in the Official Gazette of …











