The Costa Rican Association of Public Accountants reminds that the 2024 tax closing includes important changes, such as the extension of the income tax reduction for MSMEs and the application of retroactive withholdings on salaries. It also highlights the new penalties for non-compliance with tax obligations and stresses the need to be informed to avoid penalties. In addition, companies can benefit from extended tax exemptions for MSMEs if they comply with the established requirements.
Changes in Fiscal Closing 2024
Main Modifications
- Income reduction for MSMEs
- Retroactive withholdings
- New tax penalties
Benefits Available
- Extended exemptions
- Requirements MSMEs
- Tax incentives