- New Interest Rate Established: Costa Rica’s Ministry of Finance has issued Resolution MH-DGH-RES-0042-2025/MH-DGA-RES-0862-2025, setting the interest rate for late tax payments and refunds of overpayments at 8.35%, effective from 1 July 2025.
- Scope of the Rate: This interest rate applies not only to late tax payments but also to late customs payments, undue customs collections, and unpaid customs fines, standardizing financial penalties across various tax and customs scenarios.
- Supersession of Previous Resolution: The new resolution replaces the earlier Resolution MH-DGH-RES-0054-2024/MH-DGA-RES-1817-2024, which had set the interest rate at 8.43% starting from 1 January 2025, reflecting a slight reduction in the rate.
Source Orbitax
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