Costa Rica Tax News
EY Global Tax Controversy Flash Newsletter (Issue 19) | Upsurge of transfer pricing controversy seen in emerging countries
19 February 2020
Costa Rica’s tax authorities publish updated list of non-cooperative jurisdictions
6 February 2020
Costa Rica Provides Three-Month Moratorium on Penalties for Failure to Comply with Beneficial Ownership Registration Requirements
5 February 2020
Costa Rica enacts temporary moratorium on penalties for non-compliance with the annual filing requirement for the Registry of Transparency and Final Beneficiaries
5 February 2020
Costa Rica’s annual tax on legal entities is due 31 January
27 January 2020
Costa Rica Issues Draft Resolution on Tax Reduction Benefits for SMEs
22 January 2020
Costa Rica Base Monthly Salary for 2020
6 January 2020
Costa Rica Publishes Draft Resolution on APA Procedure Guidelines
11 December 2019
Costa Rica Publishes Resolution on Updated Transfer Pricing Documentation Requirements
20 November 2019
Costa Rica Ratifies Pending TIEA with the U.S.
19 November 2019
Costa Rica Ratifies BEPS MLI
18 November 2019
Costa Rica Introducing New Tax on Video Services
13 November 2019
The Marshal Islands and the UAE Removed from EU Non-Cooperative List
11 October 2019
Costa Rica Publishes New Corporate and Individual Income Tax Brackets and Rates for 2019-2020
3 October 2019
Costa Rica Publishes List of Non-Cooperative Jurisdictions
1 October 2019
Costa Rica Reduces Interest Rate for Late Tax Payments and Overpayment Refunds
25 September 2019
Costa Rica Beneficial Ownership Registry Requirements Mandatory from September 2019
4 September 2019
Costa Rica Approves New TIEA with the U.S
27 August 2019
Costa Rica Approves BEPS MLI
26 August 2019
Costa Rica Sets Requirement for Certain Taxpayers to Use the ATV Tax Portal for Returns and Payment
22 August 2019
Costa Rica Publishes Notices on VAT-Exempt Services to Exporters and VAT Return Deferral for Service Providers Not Previously Subject to Sales Tax
20 August 2019
Costa Rica Approves Pending Tax Treaty with the UAE
16 August 2019
Costa Rica Publishes New Withholding Tax and Other Tax Returns
2 August 2019
OECD Publishes Exchange of Information Compliance Ratings for Nine Jurisdictions
1 August 2019
Costa Rica Provides Moratorium on VAT Sanctions
11 July 2019
Costa Rica's New VAT Return Form
10 July 2019
TIEA between Costa Rica and Italy has Entered into Force
8 July 2019
Costa Rica Implements New Individual Income Tax Brackets
2 July 2019
Costa Rica Publishes Implementing Regulations for New VAT Regime
14 June 2019
Costa Rica Amends Free Trade Zone Law to Comply with BEPS
7 June 2019