D-140 FORM
The new corporation tax law, 9428, imposes a D-140 registration requirement on any and all CR corporations.
Tax Law
ANNUAL TAX OVER CR CORPORATIONS
The Costa Rican government recently published Law 9428: “Tax over legal entities” to be enacted on September1st, 2017.
REAL ESTATE RENTALS
Real estate rentals will soon be subject to the same legal requirement for electronic invoicing (factura electronica) as all other taxpayers in Costa Rica.