{"id":1113,"date":"2025-01-28T17:18:16","date_gmt":"2025-01-28T17:18:16","guid":{"rendered":"https:\/\/ics.cr\/?p=1113"},"modified":"2025-02-12T19:57:28","modified_gmt":"2025-02-12T19:57:28","slug":"the-corporate-income-tax-and-the-fiscal-social-contract-in-costa-rica-a-critical-analysis","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/el-impuesto-a-personas-juridicas-y-el-contrato-social-fiscal-en-costa-rica-un-analisis-critico\/","title":{"rendered":"The Corporate Income Tax and the Social Fiscal Contract in Costa Rica: A Critical Analysis"},"content":{"rendered":"

The deadline for corporations, foreign branches and sole proprietorships with limited liability tax on legal entities is due on January 31, 2025.\r\n \r\n \r\n \r\n \r\n \r\n \r\n <\/g>\r\n <\/g>\r\n <\/g>\r\n <\/g><\/svg><\/span><\/a>. Payment is simple and can be made through bank connectivity or at bank counters, but in some cases the amount does not appear due to problems with economic activity codes that are not correctly linked, as in the case of those liable for capital gains tax.<\/p>\n\n\n\n

This tax was created to finance citizen security, support the Ministry of Public Security, the General Directorate of Social Adaptation of the Ministry of Justice and Peace, and the Judicial Investigation Agency to address organized crime. However, it has been questioned the lack of clarity on how the resources collected since its creation have been used.<\/p>\n\n\n\n

An OECD survey indicates that only 33% of citizens worldwide consider that tax revenues are used for the welfare of the population, and in Latin America, support for the tax contract is lower. In Costa Rica, taxes are perceived as an exchange of services and not as an act of solidarity to help those most in need.<\/p>\n\n\n\n

Fundamental Aspects:<\/p>\n\n\n\n