The amount of the base salary for penalty calculation purposes has been updated.
For the year 2019, the base salary is ₡ 446,200 (approximately U.S. $760).
This amount is used in determining tax penalties that are defined by reference to base salary terms—for example, penalties that are imposed on taxpayers for failures to file tax returns or failures to provide certain information regarding transparency or final beneficiaries.
Read a January 2019 report (Spanish and English) [PDF 46 KB] prepared by the KPMG member firm in Costa Rica
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