{"id":1026,"date":"2024-11-26T18:50:40","date_gmt":"2024-11-26T18:50:40","guid":{"rendered":"https:\/\/ics.cr\/?p=1026"},"modified":"2025-01-22T18:51:04","modified_gmt":"2025-01-22T18:51:04","slug":"update-of-the-legal-interest-is-published-in-the-resolution-mhdgh-res-0054-2024-mh-dga-res-1817-2024","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-actualizacion-del-interes-legal-en-la-resolucion-mhdgh-res-0054-2024-mh-dga-res-1817-2024\/","title":{"rendered":"Legal interest update published in Resolution MHDGH-RES-0054-2024 \/ MH-DGA-RES-1817-2024"},"content":{"rendered":"<p>\u27a2 The resolution was published in Scope No. 190 of Gazette No. 221 on November 25, 2024.<\/p>\n\n\n\n<p>\u27a2 The resolution will enter into force on January 1, 2025.<\/p>\n\n\n\n<p>Resolution MH-DGH-RES-0054-2024 \/ MH-DGA-RES-1817-2024 was published in Scope No. 190 of Gazette No. 221 on November 25, 2024 and will become effective on January 1, 2025.<\/p>\n\n\n\n<p>An interest rate of 8.43% is established, applicable to both the taxpayer and the Tax Administration, in accordance with Articles 57 and 58 of the Tax Code and Article 61 of the General Customs Law.<\/p>\n\n\n\n<p>This rate will be applicable in the following cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Late payment of customs tax obligations after the triggering event.<\/li>\n\n\n\n<li>Undue collection of taxes by the Customs Administration.<\/li>\n\n\n\n<li>Calculation of interest on fines imposed by the National Customs Service, starting three working days after the finality of the sanctioning resolution.<\/li>\n<\/ul>\n\n\n\n<p>The previous resolution (MH-DGH-RES-0032-2024\/MH-DGA-RES-098-2024) published on June 24, 2024 is hereby rescinded.<\/p>\n\n\n\n<p>This adjustment updates the interest rates and establishes a clear framework for their application, strengthening legal certainty in tax and customs procedures.<\/p>\n\n\n\n<p>If your company needs to adapt to this new regulatory framework, our team is available to advise you.<\/p>\n\n\n\n<p><\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            \r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            \r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ict-opposes-treasury-proposal-to-raise-vat-on-airline-tickets\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">ICT opposes Treasury's proposal to raise VAT on airline tickets<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/news\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">News<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/taxation-extends-deadline-to-implement-changes-in-electronic-vouchers\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Taxation extends deadline to implement changes in electronic vouchers<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/of-fiscal-interest-but-not-a-taxpayer\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Of fiscal interest but not taxpayer<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/resolution-on-tax-refund-procedure-for-the-attraction-of-film-investments-in-the-country-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Resolution is published regarding the tax refund procedure for attracting film investments in the country.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/do-we-pay-too-much-or-too-little-vat-compare-the-rate-of-13-paid-in-costa-rica-with-170-countries\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Do we pay too much or too little VAT? We compare the 13% rate paid in Costa Rica with 170 countries.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-bank-of-costa-rica-announces-reduction-of-the-monetary-policy-rate-to-475\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank of Costa Rica announces reduction of the Monetary Policy Rate to 4.75%<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/exchange-rate-differential-in-capital-gains-and-losses-tax-on-investments-in-financial-instruments\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Exchange rate differential in capital gains and losses tax on investments in financial instruments<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>An interest rate of 8.43% is established, applicable to both the taxpayer and the Tax Administration, in accordance with Articles 57 and 58 of the Tax Code and Article 61 of the General Customs Law.<\/p>","protected":false},"author":2,"featured_media":359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informes"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1026","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1026"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1026\/revisions"}],"predecessor-version":[{"id":1029,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1026\/revisions\/1029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/359"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}