New arrivals – January 23, 2019
On January 31 in Costa Rica, the deadline to pay the Tax on Legal Entities for the 2019 fiscal period expires without surcharge.
This obligation must be complied with by commercial companies, the branch of a foreign company or its representative, individual limited liability companies, foreign houses, corporations, limited, limited or collective liability companies, and individual limited liability companies.
Companies that fail to comply with this obligation are exposed to the payment of interest and default, as established in the Code of Tax Regulations and Procedures, and could even apply the dissolution of the company, in case of not paying the tax for three consecutive periods.
For more information you can contact:
costarica@latinalliance.co