Date Set for Payment of Corporation Tax in Costa Rica
The new tax will be charged from April 2012 and will be $262 for active registered companies, and $132 for inactive ones.
Wednesday, January 11, 2012
The Ministries of Finance and Justice will receive the first payment of the new corporation tax this April, said Costa Rican officials.
An annual tax of $312 will be created for companies, branches or representatives of foreign corporations, limited liability companies who are in active business.
The 2006 bill would create an annual tax of $200 payable by all incorporated companies.
The libertarian movement has asked the Constitutional Court to review the proposed tax on legal persons.
The deadline for dissolution of corporations so as not to be taxed this year has passed; those who have not done so can start the process now in order to be exempt from future taxes.
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