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.


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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