Corporate Law

Corporate Law, Tax Law

Reform of Law N° 10.165: New Measures to Support Sectors Severely Affected by Sanitary Restrictions

On August 19th, 2024, significant reform to Law N° 10165 law “Ley para Sustituir Temporalmente la Aplicación de la Sanción de Cierre de Negocios y Facilitación del Pago del IVA en Sectores Impactados Severamente por la Restricción Sanitaria” was published.…

GM Blogger
septiembre 11, 2024

Corporate Law

WHAT YOU NEED TO KNOW ABOUT THE MANDATORY DISCLOSURE OF OWNERSHIP DECLARATION (RTBF) FOR 2024

A new Resolution MH-DGT-ICD-RES-0005-2024, published in “Alcance N. 53”, modifies the General Scope Joint Resolution for the Transparency and Final Beneficiaries Registry N°DGT-ICD-R-06-2020 of March 26, 2020.

GM Blogger
abril 25, 2024

Corporate Law, Tax Law

REMINDER: INFORMATIVE TAX DECLARATION OF INACTIVE LEGAL ENTITIES.

The definition of an inactive corporation is "…those companies incorporated in the country that do not have lucrative, income-producing activity of a Costa Rican source.

GM Blogger
mayo 19, 2023

Corporate Law, Tax Law

Extension for filing the Informative Declaration of Inactive Companies ( form D 101) in Costa Rica.

The Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022

GM Blogger
diciembre 31, 2022

Corporate Law, Tax Law

MANDATORY DISCLOSURE WITH THE CENTRAL BANK FOR 2019 AND 2020

CR Tax office published on their webpage the list of corporations that didn't comply with the 2019 mandatory disclosure submission.

GM Blogger
abril 8, 2020

Corporate Law, Tax Law

MANDATORY DISCLOSURE SUBMISSION FOR 2020

According with the resolution DGT-ICD-R-06-2020 issued by the CR Tax Office: The 2020 ordinary declaration must be filed in September instead of April.

GM Blogger
abril 3, 2020

Corporate Law, Tax Law

DEADLINE FOR 2019 MANDATORY CORPORATE DISCLOSURE BEFORE THE CENTRAL BANK

CR tax office published on March 26 the resolution DGT-R-005-2020 that explains the process to be followed to enforce the fines and penalties to those corporations whose legal representatives did not submit, on or before March 31st, the 2019 mandatory form:

GM Blogger
marzo 5, 2020

Corporate Law, Property Law, Tax Law

IT’S ANNUAL TAX TIME

It's Annual Tax Time Like in other global markets, Costa Rica also has its share of annual taxes.

GM Blogger
diciembre 1, 2019

Corporate Law, Tax Law

MANDATORY SHAREHOLDER REGISTRATION CAN BE MADE UNTIL JANUARY 31st 2020 WITHOUT FINES

The Tax Office clarifies and ratifies that the first submission and disclosure can be made no later than January 31st2020 without fines or penalties.

GM Blogger
octubre 18, 2019

Corporate Law

NEW STARTING DATE FOR THE MANDATORY SHAREHOLDERS REGISTRY WITH THE CENTRAL BANK OF COSTA RICA.

With the objective of facilitating the fulfillment of the obligation that the corporations must provide, regarding the composition of their social capital, as well as the identification of the final beneficiaries, as mandatory in the Law to Improve the Fight against Tax Fraud

GM Blogger
junio 7, 2019

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