{"id":436,"date":"2024-01-26T13:36:00","date_gmt":"2024-01-26T13:36:00","guid":{"rendered":"https:\/\/ics.cr\/?p=436"},"modified":"2024-09-16T13:37:55","modified_gmt":"2024-09-16T13:37:55","slug":"next-wednesday-january-31-is-the-deadline-for-paying-corporate-income-tax-without-surcharge","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/el-proximo-miercoles-31-de-enero-vence-el-plazo-para-pagar-sin-recargo-el-impuesto-a-las-personas-juridicas\/","title":{"rendered":"The deadline to pay corporate income tax without surcharge is Wednesday, January 31."},"content":{"rendered":"<p class=\"wp-block-paragraph\">All commercial companies, branches of a foreign company or its representative and limited liability sole proprietorships registered in the Register of Legal Entities of the National Registry must pay the Tax on Legal Entities no later than next Wednesday, January 31, 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The amount to be paid for this tax ranges from 15% to 50% of a base salary, taking into consideration that for the year 2024 the base salary remains at 462,200.00 colones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In case of failure to pay the tax on time, taxpayers are exposed to default interest, the impossibility of issuing certificates of legal status, the inability to register documents or contract with the State or public institutions, and even the eventual dissolution of the corporation.<\/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\/employment-generation-paused-in-last-three-months-of-2024\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Employment generation paused in the last three months of 2024<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ministry-of-finance-makes-available-to-citizens-web-application-for-requesting-public-data\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Ministry of Finance makes web application available to citizens for requesting public information<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/draft-resolution-in-public-consultation-on-the-submission-of-information-requested-by-the-tax-administration-in-control-processes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Draft resolution in public consultation on the presentation of information requested by the Tax Administration in control processes.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-bank-of-costa-rica-forecasts-4-percent-growth-for-2024-and-2025\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Central Bank of Costa Rica forecasts 4% growth for 2024 and 2025<\/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\/national-customs-service-of-the-ministry-of-finance-finds-expired-vaccines-that-could-be-marketed-in-outlet-stores\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">National Customs Service of the Ministry of Finance finds expired vaccines that could be marketed in \"Outlet\" type businesses.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/digital-treasury-and-large-taxpayers-forum\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica digital treasury and forum for large taxpayers<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-gray-list\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The gray list<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/bill-seeks-to-incorporate-private-insurance-premiums-as-a-deductible-income-tax-expense\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Bill seeks to incorporate private insurance premiums as a deductible expense for income tax purposes.<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Todas las sociedades mercantiles, las sucursales de una sociedad extranjera o su representante y las empresas individuales de responsabilidad limitada que se encuentren inscritas en el Registro de Personas Jur\u00eddicas del Registro Nacional deber\u00e1n pagar el Impuesto a las personas jur\u00eddicas a m\u00e1s tardar el pr\u00f3ximo mi\u00e9rcoles 31 de enero de 2024. El monto por [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-436","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/436","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=436"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/436\/revisions"}],"predecessor-version":[{"id":437,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/436\/revisions\/437"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}