Source Orbitax
This includes a suspension (moratorium) on value added tax payments, partial income tax payments, selective consumption tax payments, and import tariff payments normally due in April, May, and June 2020, which may be further extended by the president to 31 July 2020. Taxpayers will have until 31 December 2020 to make up their payments, without interest or penalties for administrative infractions related to late payment.
Although payments are suspended, declarations/returns are still required by the standard due dates.
Latest Posts in "Costa Rica"
- New Proportionality Rule Sections for 2025 VAT Declaration: General and Special Agricultural Regimes
- Costa Rica Updates VAT Contingency Measures to Prevent Accounting Distortions in 2025
- Costa Rica Proposes Gradual VAT Reduction and Cadastre Reform to Modernize Tax System
- Costa Rica Allows VAT Adjustment for Taxpayers With No Sales but Purchases in September 2025
- Costa Rica Updates VAT Rules to Exempt Electricity Purchases
