Costa Rican tax authority has Gazetted the resolution N ° DGT-R-44-2016 on September 13, 2016 that regulates the transfer pricing return in Costa Rica entered in force. With the publication of resolution N ° DGT-R-44-2016, technical and practical documentation requirements will be stricter, and taxpayers will need to take additional care in terms of transfer pricing compliance.
Related Posts
Costa Rica sets new interest rate for late tax payments, refunds from July 2026
July 01, 2026
Costa Rica’s Ministry of Finance has published an updated historical schedule of interest rates applicable to late
Read More Costa Rica: Tax authority issues new guidelines on international financial reporting standards
May 05, 2026
Costa Rica's General Directorate of Taxation (DGT) published Resolution MH-DGT-RES-0015-2026 of 8 April 2026 in the
Read More Costa Rica grants deadline extension, transitional measures for monthly reporting of non–e-invoiced transactions
March 27, 2026
Costa Rica has gazetted Resolution No. MH-DGT-RES-0010-2026 on 20 March 2026, which modifies the previous Resolution
Read More
OECD publishes transfer pricing profiles for eight countries
January 23, 2026
The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina,
Read More
Costa Rica: MoF announces 2026 corporate tax rates
December 09, 2025
Costa Rica's Ministry of Finance has published Executive Decree No. 45333-H on 5 December 2025, setting the corporate
Read More Costa Rica: MoF raises interest rate for late payments, penalties
November 24, 2025
Costa Rica’s Ministry of Finance has published Resolution MH-DGH-RES-0063-2025/MH-DGA-RES-1766-2025 in the Official
Read More