The Ministry of Finance published the Resolutions No. DGH-016-2017 and DGA-DGT-006-2017 in the Official Gazette on 27 March 2017. In accordance with Resolutions, an interest rate of 11.73% will be applied for late payment and refunds of taxes, surcharges and penalties effective as of April 1, 2017.
Related Posts
Costa Rica's General Directorate of Taxation (DGT) published Resolution MH-DGT-RES-0015-2026 of 8 April 2026 in the Official Gazette on 29 April 2026, establishing updated interpretive criteria for applying International Financial Reporting
Read MoreCosta Rica has gazetted Resolution No. MH-DGT-RES-0010-2026 on 20 March 2026, which modifies the previous Resolution No. MH-DGT-RES-0055-2025 regarding the use of Form 270. This form is used for the "Monthly Summary Information Return of Clients,
Read MoreThe OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'
Read MoreCosta Rica's Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate income tax rates for 2026. The Decree also enlists the individual income tax brackets and rates for 2026. Corporate Income Tax
Read MoreCosta Rica’s Ministry of Finance has published Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025 in the Official Gazette on 19 November 2025. Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025 repeals Resolution
Read MoreCosta Rica’s tax authority (DGT) issued Resolution MH-DGT-RES-0055-2025 on 3 November 2025, introducing a new monthly tax reporting form for businesses and organisations that conduct transactions not covered by electronic invoices. The new
Read More
