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sep 6
1 min.

Teleworking and Occupational Health

2020 has brought unprecedented changes to the world of work; the pandemic has certainly fast-tracked the adoption of teleworking modaliti...

ago 10
1 min.

2020 Annual update of the Registry of Transparency and Ultimate Beneficial Owners

According to the guidelines set forth in the joint Resolution DGT-ICD-R-006-2020, published on March 30th, 2020, starting September 1st a...

jul 14
1 min.

Exemption on earnings generated by financial instruments

Through resolution DGT-R-10-2020, the Tax Administration established the procedure for the exemption request on the moveable capital tax ...

jun 9
1 min.

New Obligations for Inactive Companies

After the Costa Rica Tax Reform, Law for the Strengthen of Public Finances, a new taxpayer concept for income tax purposes was included i...

jun 2
2 min.

Automatic extension for appointment of board directors/comptrollers for associations

The Covid-19 emergency, both locally and internationally, has generated the need of rethinking both the continuity of commercial activiti...

may 19
2 min.

The “New Normal” at the Workplace

The need of economic reactivation has arisen and, as a result, the need for the authorities to become more flexible with the measures imp...

may 8
2 min.

Implementation of Teleworking in Free Trade Zones

Due to the impact of COVID-19 and the Emergency Declaration (Executive Decree No. 42227-MP-S) several measures tending to prevent virus d...

may 1
1 min.

Recent changes and clarifications to the Registry of Transparency and Ultimate Beneficial Owners

Joint Resolution DGT-ICD-R-006-2020 on the guidelines for the Registry of Transparency and Ultimate Beneficial Owners (RTUBO) was publish...

may 1
2 min.

Relaxation of the sanitary prevention measures and its effect in the Workplace

The Costa Rica government announced on April 27, 2020, certain adjusted preventive measures that will be in effect until May 15, 2020, wh...

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