Declaration D-101 of the income tax
Non-compliance can result in fines and penalties, including half of the minimum wage for failing to submit the D-101 declaration and interest for not paying the tax.
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Not to borrow in dollars unless you earn in dollars
The Central Bank does not lower loan interest rates more rapidly due to the lack of inflationary pressure and indicators of economic growth. Price stability and leveled consumption influence this decision.
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Airbnb reported that a total of $1.5 million in Value Added Tax (VAT).
During its first three months of registration, Airbnb reported that it collected and transferred to the Ministry of Finance a total of $1.5 million in Value Added Tax (VAT).
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Are payments abroad subject to the tax on foreign remittances?
The Costa Rican Chamber of Health (CCS), a non-profit organization, promotes medical tourism in Costa Rica. It works with foreign companies to attract international patients to the country.
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Indirect transfer of real estate due to business reorganization.
Directorate has already established its conceptualization, indicating that it is any transfer of more than 50% of the shares of a company that owns real estate to another natural or legal person…
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