On 12 November 2019, Costa Rica enacted Law No. 9751 by publishing the official gazette No.215. The law ratifies the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI). Costa Rica must submit the ratified copy of the MLI with the OECD.
Related Posts
Costa Rica has published the ‘Executive Decree No. 44739-H—Regulation of Electronic Receipts for Tax Purposes’ in the Official Gazette on 8 November 2024. The key points of the decree are as follows: New definitions, including
Read More Costa Rica’s Ministry of Finance issued resolution MH-DGT-RES-0025-2024 in the Official Gazette on 6 November 2024, establishing a framework for automatically exchanging information concerning sellers operating on digital platforms. The
Read More Costa Rica has issued Resolution MH-DGH-RES-0053-2024 in the Official Gazette on 4 November 2024. This Resolution outlines procedures for paying initial premium payments on state debt installment plans, covering taxes, fees, and contributions
Read More Costa Rica’s Ministry of Finance has reduced the single tax rates on fuels by 0.34%, effective from November 1, 2024, as per Executive Decree No. 44723-H. However, the tax on LPG will stay unchanged for six years under a provision from Law 10.110
Read More Costa Rica’s Ministry of Finance has reduced tax on alcoholic beverages by 0.34% under Article 1 of Law 7972. The revised tax rates are mentioned in MH-DGH-RES-0049-2024, which was published in the Official Gazette on 11 October 2024 and will
Read More
Costa Rica’s Tourism Board (ICT) issued a draft regulation for public consultation which outlines new guidelines for the collection, management, and enforcement of the 5% tax on international flight tickets sold within Costa Rica. The draft
Read More
