Due to the impact of COVID-19 and the Emergency Declaration (Executive Decree No. 42227-MP-S) several measures tending to prevent virus dissemination have been issued.
With the objective of implementing teleworking systems in Free Trade Zone companies, the Customs Administration (Dirección General de Aduanas) has issued the note DGA-006-2020, which authorizes companies to transfer computers and equipment for the day-to-day activities to the workers´ homes, to assure that all their tasks can be fulfilled.
These measures are accompanied by several obligations published on March 21st, which include:
Companies must maintain an inventory control of the movable assets assigned to the workers, the list of individuals allowed to use the equipment, as well as the domicile or location where the worker will be teleworking, which must be communicated immediately to the Customs Authority and PROCOMER (Institution in charge of promoting the exportation of Costa Rican goods and services).
Companies that choose for the telework must comply with the obligations set forth in Law No. 9738 and related regulations, issued on September 18th, 2019.
Companies will be responsible for any damages, theft or loss of the movable equipment taken away from the authorized Free Trade Zone area, being required to pay the applicable taxes, except in case of force majeure or acts of God, lawfully proven. In such cases, the company would need to make the tax payments within 15 days.
The Customs Authority, PROCOMER and the Ministry of Labor and Social Security, could require the companies to provide any information related to these teleworking measures.
DV Business Solutions is always up-to-date and ready to provide timely legal and tax advice and assistance to our clients. If you have any doubts or questions with respect to these obligations, or any other issues that may affect your business, do not hesitate to contact us.
Daniel Araya
Socio / Partner
Vladimir Blanco
Socio / Partner
