Costa Rica: Taxpayer activities triggering tax audits in 2021

Costa Rica: Taxpayer activities triggering tax audits

The tax administration has determined the selection criteria to be used in tax audits under the 2021 audit plan.

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Taxpayers involved in any of the following activities (as of 1 October 2020) may be selected for tax audit procedures:

  • Agriculture, livestock, hunting, forestry and fishing
  • Exploitation of mines and quarries
  • Manufacturing industries
  • Supply of electricity, gas, steam and air conditioning
  • Construction
  • Wholesale and retail trade
  • Transport and storage
  • Accommodation and food service
  • Information and communications
  • Financial intermediation and insurance
  • Real estate activities
  • Professional, scientific and technical activities
  • Administrative and support service activities
  • Education
  • Human health and social assistance activities
  • Artistic, entertainment and recreational activities
  • Other service activities
  • Activities indicated in article 3 of the income tax law

Read an October 2020 report (Spanish and English) [PDF 106 KB] prepared by the KPMG member firm in Costa Rica

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