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Costa Rica: Tax amnesty program

Costa Rica: Tax amnesty program

A tax amnesty program is available for three-month period, from 5 December 2018 to 5 March 2019.

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To participate in the tax amnesty program, a taxpayer must file a tax return indicating the amount of tax due. Under the tax amnesty program, there will be a reduction (ranging from 40% to 80%) of the civil tax penalties to be imposed and collected.

 

Read a December 2018 report [PDF 35 KB] prepared by the KPMG member firm in Costa Rica

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