{"id":487,"date":"2024-05-10T14:34:00","date_gmt":"2024-05-10T14:34:00","guid":{"rendered":"https:\/\/ics.cr\/?p=487"},"modified":"2024-09-16T14:35:43","modified_gmt":"2024-09-16T14:35:43","slug":"tax-fairness-law-on-retroactive-payment-of-salary-tax-is-published","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/se-publica-ley-de-justicia-tributaria-de-pagos-retroactivos-del-impuesto-al-salario\/","title":{"rendered":"Tax Fairness Act for retroactive payment of payroll tax is published."},"content":{"rendered":"<p class=\"wp-block-paragraph\">This week, Law No. 10469 \"Law of Tax Justice in Retroactive Payments through the amendment of Article 33 of Law 7092, Income Tax Law\" was published and entered into force, which amends the wording of Article 33 of the Income Tax Law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The main change is that, in the case of retroactive income, employers must rectify the return in the period in which the income was accrued; however, they will not generate interest for late payment to the Tax Administration in the corresponding cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dahianna Jimenez, in charge of the ICS compliance team, emphasizes that the reform benefits both the employers at the moment of complying with the formal duty of withholding and declaring the tax, as well as the correct application of the tax rate to the employee's salary according to the moment of accrual of the income.<\/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 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.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\/publishes-new-regulations-to-the-real-estate-tax-law\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Publishes new Real Estate Tax Law Regulation<\/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\/withholding-of-sinpe-tax-payment-will-be-for-commercial-transactions\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Mechanism to withhold tax payment by Sinpe will be for commercial transactions<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/update-of-the-real-estate-tax-exemption-base-for-holders-of-a-single-property-published\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Update of the real estate tax exemption base for holders of a single property is published.<\/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\/legal-services\/business-consulting\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Business Consulting<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/type-of-power-of-attorney-to-declare-before-the-transparency-registry-beneficial-owners\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">The problem of the type of power to declare before the Transparency and Beneficial Ownership Registry and its relation to a democratic political model.<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/i-filed-my-tax-return-correctly-and-on-time-but\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">I filed my return correctly and on time, but...<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/meic-highlights-results-of-alternative-dispute-resolution-before-the-national-consumer-commission\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">MEIC highlights results of alternative dispute resolution before the National Consumer Commission<\/span><\/a><\/li>                    <\/ul>\r\n                <\/div>\r\n                        <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Esta semana, se public\u00f3 y entr\u00f3 en vigencia la Ley N\u00ba 10469 \u201cLey de Justicia Tributaria en los pagos retroactivos mediante la reforma del art\u00edculo 33 de la Ley 7092, Ley del Impuesto Sobre la Renta\u201d, la cual modifica la redacci\u00f3n del art\u00edculo 33 de la Ley del Impuesto Sobre la Renta. El principal cambio [&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-487","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/487","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=487"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/487\/revisions"}],"predecessor-version":[{"id":488,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/487\/revisions\/488"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}