Costa Rica: Tax authorities, tax court suspend in-person appearances by taxpayers (COVID-19)

Costa Rica: Tax court suspends in-person appearances

Costa Rica’s tax authorities and tax court have suspended the ability of taxpayers to have “in-person” meetings or presentations because of the coronavirus (COVID-19) pandemic.


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The tax administrative court (TFA) suspended in-person services from 24 March through 12 April 2020. The period for filing certain writs with the court is also suspended.

The Finance Ministry suspended in-person appearances until further notice.

Read a March 2020 report (Spanish and English) [PDF 181 KB] prepared by the KPMG member firm in Costa Rica

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