As Costa Rica embraces the digital economy, new regulations are being implemented to ensure tax compliance for digital platforms operating within its borders. Starting January 1, 2025, digital platforms in Costa Rica that generate profits from a percentage of citizens...
Update: Tax Declaration of Inactive Corporations
[vc_row][vc_column width="2/3"][vc_column_text]A new form is being introduced for filing the annual tax declaration of inactive corporations in Costa Rica. As advised in a November 2022 Howler article, Costa Rica’s tax authority, Ministerio de Hacienda, has extended...
Extension for Filing the Informative Declaration of Inactive Companies (form D 101) in Costa Rica
[vc_row][vc_column width="2/3"][vc_column_text]Costa Rica’s tax authority, Ministerio de Hacienda, has once again extended the due date for the first filing of the Informative Declaration of Inactive Companies in Costa Rica. The revised due date of April 30, 2023 was...