Important information concerning Costa Rican Corporate Taxes
The Costa Rican Superior Court’s Constitutional Chamber handed down a ruling on January 28, 2015 that significantly affects all Costa Rican corporations. The Court held that the enactment of the Corporate Tax Law in 2011 was unconstitutional. They found that the text of the law published did not accurately reflect all of the amendments legislators made to the final version of the law, as is required by law.
This ruling means that, unless the legislature enacts a new law, the government may not collect corporate taxes beginning in 2016. It does not however, apply to current calendar year (2015) taxes or any outstanding previous years’ corporate tax.
2015 corporate taxes were due by January 31. If you have any questions, or if I may of assistance with any tax matter, please contact me firstname.lastname@example.org