Archive: Costa Rica

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Costa Rican taxpayers no longer required to legalize accounting books [TAX ALERT]

Costa Rican taxpayers no longer required to legalize accounting books [TAX ALERT]

March 21, 2013. Tags: , ,

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]

Costa Rica publishes Constitutional Court Resolution regarding withholding agents [TAX ALERT]

March 21, 2013. Tags: , ,

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

Costa Rica, El Salvador, Guatemala, Honduras, Mexico and Nicaragua – FTA ratified by Costa Rica

March 5, 2013. Tags: , , , , ,

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

Australia and Costa Rica: exchange of information agreement ratified by Costa Rica

January 3, 2013. Tags: , ,

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

Costa Rica: international transparency standards – bill approved

September 10, 2012. Tags: , ,

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

Costa Rica: tax code – amendments approved

September 5, 2012. Tags: , , , ,

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

Costa Rica: electronic filing of withholding tax returns mandatory

August 8, 2012. Tags: , ,

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

European Union and CACM: association agreement signed between the EU and Central America

July 13, 2012. Tags: , , , ,

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

Argentina and Costa Rica: Exchange of Information Agreement ratified by Argentina

June 19, 2012. Tags: , ,

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 …

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