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Costa Rica Now Collecting Corporation Tax Again

Costa Rica News – The on again off again corporate tax law is on again and the Costa Rican government is granting a little more time to catch up on the on again tax.

The law is granting three additional months to 266,000 companies that are delinquent on paying taxes. The collection resumes again on September 1.

The National Registry is in control of the tax until August 31st and then it’s being transferred to the Directorate General for Taxation.

These companies are more than three fiscal periods late in paying the tax which was then dissolved by law 9024, which was issued in 2010 and will end at the end of this month.

Then a mechanism to collect delinquent taxes must be created.

An audit done by the Office of the Comptroller General of the Republic, published in May for the period 2012-2015, determined that 55% of the groups did not pay tax to legal entities.

The estimate based on the lowest amount that each company would have to pay as determined by law in the sense of the debt, at the moment, would be around ¢27 billion.

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