{"id":1076,"date":"2024-11-05T14:23:00","date_gmt":"2024-11-05T14:23:00","guid":{"rendered":"https:\/\/ics.cr\/?p=1076"},"modified":"2025-01-23T02:27:17","modified_gmt":"2025-01-23T02:27:17","slug":"withholding-of-sinpe-tax-payment-will-be-for-commercial-transactions","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/retener-pago-de-impuestos-por-sinpe-sera-para-transacciones-comerciales\/","title":{"rendered":"Mechanism to withhold tax payment by Sinpe will be for commercial transactions"},"content":{"rendered":"<p><em>The Ministry of Finance and the Central Bank of Costa Rica are developing a mechanism to withhold taxes on commercial transactions made through SINPE-M\u00f3vil, without affecting personal transactions. The objective is to reduce VAT and income tax evasion in payments for goods and services. This withholding would be a credit for businesses at the time of paying taxes, similar to the withholding on card payments. Currently, work is being done on a system that clearly differentiates between commercial and personal transactions.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SINPE-Mobile: New Tax Withholding<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">System Characteristics<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Commercial transactions only<\/li>\n\n\n\n<li>Withholding VAT and income<\/li>\n\n\n\n<li>Tax credit for businesses<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Implementation<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Joint Treasury-BCCR development<\/li>\n\n\n\n<li>Differentiation transactions<\/li>\n\n\n\n<li>Card-like system<\/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\/exports-of-goods-increased-by-75-percent-in-the-third-quarter\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Exports of goods increased 7.5% in third quarter<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/amendments-to-the-joint-resolution-of-general-scope-for-the-registration-of-transparency-and-beneficial-owners-are-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Modifications to the General Scope Joint Resolution for the Transparency and Beneficial Ownership Registry are published.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/general-resolution-on-the-formal-duty-of-taxpayers-exempt-from-declaring-vat-is-published-for-public-consultation\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">General Resolution on the formal duty of taxpayers exempt from declaring VAT is published for public consultation.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/in-view-of-the-closing\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Looking ahead to closing: Some recent criteria on deductible expenses<\/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\/procomer-organizes-important-fair-to-strengthen-linkages-in-investment-regimes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER organizes an important fair to strengthen linkages in investment regimes<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/self-employed-workers-will-continue-to-pay-more-social-charges-but-could-pay-less-income-tax\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Self-employed workers will continue to pay more social security contributions, but may pay less income taxes<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/abbreviated-checks-under-incorrect-assumptions\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Abbreviated checks under incorrect assumptions<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/customs-department-detains-four-tons-of-goods-due-to-import-irregularities\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">General Directorate of Customs retains four tons of merchandise due to import irregularities<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>New mechanism will withhold taxes on commercial payments via SINPE-Mobile, differentiating between personal and commercial transactions.<\/p>","protected":false},"author":2,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,14],"tags":[],"class_list":["post-1076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-impuestos"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1076","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=1076"}],"version-history":[{"count":3,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1076\/revisions"}],"predecessor-version":[{"id":1081,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1076\/revisions\/1081"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}