On 2 July 2019, the Ministry of Finance released a draft resolution providing rules on advance pricing agreements (APA) under the OECD transfer pricing guidelines. The resolution outlined the application procedures for approval, refusal, renewal and termination of an APA.
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The Costa Rican Tax Administration has initiated a public consultation regarding the draft resolution which outlines updated procedures for taxpayer registration, updates, and deregistration in the Unique Tax Registry (RUT) on 18 March
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Costa Rica’s tax authority (DGT) has announced an increase in the specific tax on tobacco and tobacco-derived products, raising the rate from CRC 26.59 to CRC 26.92 per unit. This adjustment is outlined in Resolution No. MH-DGH-RES-0023-2025,
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Read More Costa Rica’s tax administration (DGT) has published a draft resolution for public consultation on 4 March 2025. The resolution outlines selection criteria and risk factors for reviewing financial account reports under the Common Reporting Standard
Read More Costa Rica’s government has released the updated tax brackets for motor vehicles, aircraft, recreational vessels, and motorcycles, adjusted annually for inflation, along with fixed taxes for taxis, buses, and heavy cargo vehicles on 28 January
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