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Corporation Tax Day Is Here in Costa Rica

Costa Rica News – Friday, September 1st, there will be changes regarding the tax on legal entities.

This corporation tax is reactivated on that date, according to the Association of Public Accountants.

The tax applies to all types of commercial companies, such as corporations, limited liability companies, limited partnerships, individual limited liability companies and others.

As of Friday, the Ministry of Finance opens a three month period to pay back taxes without surcharges.

Additionally, certain fines can be reduced up to 80% in the case of voluntary payment.

Those companies that are delinquent in paying the tax for three or more periods may be dissolved by the National Registry.

The Colegio de Contadores warns that dissolution would affect things like insurance coverage and banking procedures.

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