{"id":1069,"date":"2024-10-25T02:14:19","date_gmt":"2024-10-25T02:14:19","guid":{"rendered":"https:\/\/ics.cr\/?p=1069"},"modified":"2025-01-23T02:17:29","modified_gmt":"2025-01-23T02:17:29","slug":"has-tax-obligations-tax-closure-will-come-with-changes","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/tiene-obligaciones-tributarias-cierre-fiscal-vendra-con-cambios\/","title":{"rendered":"Do you have tax obligations? Tax closing will come with changes"},"content":{"rendered":"<p><em>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.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Changes in Fiscal Closing 2024<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Main Modifications<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income reduction for MSMEs<\/li>\n\n\n\n<li>Retroactive withholdings<\/li>\n\n\n\n<li>New tax penalties<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Benefits Available<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Extended exemptions<\/li>\n\n\n\n<li>Requirements MSMEs<\/li>\n\n\n\n<li><a class=\"wpil_keyword_link\" href=\"https:\/\/ics.cr\/en\/legal-services\/free-zones-costa-rica\/\"   title=\"Tax incentives\" data-wpil-keyword-link=\"linked\"  data-wpil-monitor-id=\"56\">Tax incentives<\/a><\/li>\n<\/ul>\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\/information-theft-and-beneficiary-registry\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Information theft and beneficiary registration<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/hybrid-asymmetries-in-the-income-tax-law\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The limitation to payments related to hybrid asymmetries in the income tax law.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/tomorrow-is-the-deadline-to-file-and-pay-the-tax-on-offshore-passive-incomes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Tomorrow is the deadline to file and pay the tax on offshore passive incomes.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/contact\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Contact<\/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\/i-contribute-cr\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">I Contribute CR<\/span><\/a><\/li><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\/next-wednesday-january-31-is-the-deadline-for-paying-corporate-income-tax-without-surcharge\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The deadline to pay corporate income tax without surcharge is Wednesday, January 31.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/costa-rican-economy-leads-oecd-countries-in-growth-rate\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rican economy leads growth rate among OECD countries<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Important modifications in the 2024 tax closing include reductions for MSMEs and retroactive withholdings. Avoid penalties by staying informed<\/p>","protected":false},"author":2,"featured_media":711,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1069","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=1069"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1069\/revisions"}],"predecessor-version":[{"id":1231,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1069\/revisions\/1231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/711"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}