Costa Rica: Change to taxpayer status for failures to file returns

Status change for taxpayers that have not filed returns for the last three fiscal periods

Status change for taxpayers that have not filed returns for the last three fiscal periods

The tax administration will change the status of taxpayers that have not filed returns for the last three fiscal periods from “registered” to “temporary withdrawal.”

An effect of this status change will be that these taxpayers will not be allowed to validate electronic receipts, will not be able to make changes in the taxpayer registry, and will not be able to file returns.

Read a July 2021 report [PDF 313 KB] prepared by the KPMG member firm in Costa Rica

The KPMG report also includes brief discussions about:

  • Legislation intended to attract investors and foreign residents
  • An extension of social security relief through 30 June 2022
  • An update on legislation intended to attract “digital nomads” 

 

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