2015 – Corporate taxes are due!
As 2015 is slowly waking up and gaining speed, the Costa Rican government is already eagerly collecting the Corporate tax (Impuesto a las Personas Jurídicas). This tax enacted in 2012 has the unique characteristic it is directly tied to the wage of a public employee, setting its value early January each year.
This year the amount due for Active Corporations is $380.00 and $190.00 for those inactive. Starting Feb 1st, it will accrue monthly interests.
The tax has a clear mandate that after three consecutive years of nonpayment, the National Registry may de-register the corporation (a de facto cancellation). Although this has not been applied yet, it is advisable to pay this tax.
At arturoblancolaw.com we may assist corporate owners with this process, assuring they keep their corporation and investments safe.
To all our best wishes this 2015.
Arturo Blanco & staff.