On June 30, two tax obligations of special importance for companies expired: the first partial payment of the profit tax corresponding to the fiscal year 2026 and the filing of the Transfer Pricing Informative Return (Form D-273) for obligated taxpayers.
The Transfer Pricing Declaration applies to, among others, large domestic taxpayers, companies in the Free Trade Zone regime, and taxpayers who carry out operations with related parties that exceed the limits established by tax regulations.
Timely compliance with these obligations is fundamental to avoid the imposition of interest, fines, and other tax contingencies. Therefore, companies must maintain adequate tax planning and periodically review the tax calendar established by the Tax Administration.
This has been a news service prepared by ICS. For more information about the report, write to info@ics.cr or call 2519-9992. ICS, tax specialists.