Deputies approve second debate of the project to remove Costa Rica from the EU gray list
The bill seeks to eliminate discretion in the collection of extraterritorial income tax from large companies to comply with EU requirements.
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VAT: Building or remodeling will become expensive
From September onwards, building or remodeling your house or any other structure will be more expensive due to the application of the full 13% VAT rate on construction services.
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13% VAT for the tourism sector came into effect
Since July 1, a 13% VAT has been applied to the tourism sector. This measure is based on a transitional provision incorporated in the Law for Strengthening Public Finances (Law 9635) of 2019
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Self-employed workers and occupational risk insurance
Occupational risk insurance provides self-employed workers with access to medical and hospital coverage in the event of any eventuality related to their economic activity.
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VAT on education services backed by promissory notes
Should the amounts recovered for accounts receivable at the administrative or judicial level for promissory notes pay VAT? Can manifestly uncollectible debts from 2017 to 2020 be applied as deductible expenses?
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