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Costa Rican Tax Authority now requires National Large Taxpayers declaring losses or zero profits to automatically submit audited financial statements

|Tax Alerts, Information Reporting, Legis ...|Costa Rica
Costa Rica

  • National Large Taxpayers who declare losses or zero profits must now submit audited financial statements automatically, without waiting for a request from the Tax Authority.
  • Before this reform, National Large Taxpayers who declared losses or zero profits were only required to submit audited financial statements after a formal request from the Tax Authority.
  • Taxpayers with losses or zero profits in fiscal year 2023 have a specific deadline to submit their audited financial statements.
  • For taxpayers …