Costa Rica: Criteria used in selecting taxpayers for audit

Modifications and additions to the criteria used to select taxpayers for audit

Modifications and additions to the criteria used to select taxpayers for audit

Executive Decree no. 43388-H (published in the official gazette on 24 January 2022) reflects modifications and additions to the criteria used to select taxpayers for audit.

Under the new criteria:

  • Taxpayers classified as “large national taxpayers” (grandes contribuyentes nacionales), as defined by the tax administration, can be selected for audit.
  • Taxpayers that do not submit the appropriate information derived from a request of information may be selected for audit.
  • Taxpayers that may be selected for audit are those who are parties related to taxpayers that are audited.
  • Taxpayers may be selected for audit when there are “signs of wealth without known income.”

Read a January 2022 report [PDF 323 KB] prepared by the KPMG member firm in Costa Rica

 

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