25/09/2026Obligations of commercial companies in Costa Rica
Legal, tax, and labor obligations of a commercial company in Costa Rica, active or inactive: RTBF, Form 272, income tax, VAT, and more.
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16/09/2026VAT proportionality when there are non-taxable transactions: is it tax credit or not?
In the document MH-DGT-DNTI-DCN-CONS-0002-2026, the General Directorate of Taxation clarifies that excluding transactions that are not subject to the calculation of the VAT proportionality does not…
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02/08/2026Enforced Collection of Tax Debts
Comments on the bill that would move the enforced collection of taxes into the administrative venue
Read more →- 04/07/2026
SINPE and Hacienda: Control Doesn't Have to Clash with Inclusion
The Ministry of Finance announced the obligation to register the phone numbers associated with payment platforms such as SINPE Móvil, with the…
Read more → - 24/06/2026
CRS Auditing: Taxation establishes selection and risk criteria for supervising financial account reporting in 2026
The Directorate General of Taxation issues the resolution MH-DGT-RES-0021-2026, which sets the objective selection criteria and the risk criteria for the…
Read more → - 18/06/2026
Only the Legislative Assembly Has the Authority to Legislate. A New Resolution on IFRS for Tax Purposes.
Resolution MH-DGT-0015-2026, published in La Gaceta on April 29, 2026, states that for the purposes of income tax…
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12/05/2026Let's talk about taxes: Form 270, the informative return that's still relevant
For years, the D-151 Declaration was a common tool in tax compliance in Costa Rica.
Read more →- 05/05/2026
Can VAT credit balances be used to pay other taxes in Costa Rica?
In Costa Rica, many companies face a hidden but financially significant reality: the accumulation of positive balances in their accounts...
Read more → - 28/04/2026
“Inactive” company does not mean “no obligations”: keys to Form 272 and its penalties
The fact that a company does not invoice or generate revenue does not mean it lacks obligations.
Read more → - 10/02/2026
Let's talk about taxes: Per diem expenses abroad... important clarifications.
The Income Tax Act allows for the deduction of representation expenses and other similar expenses provided that they meet certain requirements…
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