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Legal Corner – Corporation Alert


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Under a new law effective September 1, 2017, all registered corporations, subsidiaries and legal liability companies in Costa Rica will be subject to an annual tax payable on or before January 30 each year.

Also effective September 1, annual corporation tax payments may be made electronically. Nonetheless, registration with the tax administration office is mandatory for all non-active corporations. The purpose is to provide general contact information such as address, telephone and e-mail, as well as legal representative ID and personería jurídica. Corporations failing to register may have to pay a penalty fee.

Please keep in mind the following requirements for determining when to register your corporation:

If legal ID number ends in Corporation must be registered in
1 or 2 October
3 or 4 November
5 or 5 December

If you have any questions or concerns, please do not hesitate to contact our accounting office, MV Conta, at 2070-00-50/ 8362-45-90 or mvconta@gmail.com

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