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 regulations clarify key definitions covering international travel tickets, charter flights, and occasional land transport services. It explains that the taxable base is determined by the total ticket value, including all related costs and accessory services. Additionally, airlines, travel agencies, and ticket sellers function as collection agents responsible for withholding and tax payments.
The draft regulations further explain that collection agents must regularly file tax returns and payments, follow procedures for tax exemptions and refunds, maintain records, and supply information to ICT, as well as audit and inspect for compliance.
Stakeholders are invited to submit their comments by 17 October 2024.
