Through the provisions established in Resolution Number MH-DGA-RES-0331-2023, resolution number RES-DGA-119-2022 is repealed, through which the General Direction of Customs (“DGA” by its initials in Spanish) suspended temporarily the provisions established in resolution number RES-DGA-079-2022.

According to this information, the suspended provisions cover the guidelines for the procedures related to the transits, internment, mobilization and exit of merchandise carried out by the Free Zone Companies established under the category of Logistics Services (hereinafter “SEL”). In this regard, it is provided that except for the modifications related to guideline number 1.12 of resolution RES-DGA-079-2022, the provisions of the mentioned resolution must be applied.

Finally, it is determined that as of April 12^th of the current year, it will begin with its gradual implementation in the Information System for Customs Control “TICA”, as follows:

Source: Diario Oficial La Gaceta

In order to promote the attraction of investment outside the Greater Metropolitan Area (hereinafter “GAM”), and for the purpose of delimiting the provisions that companies located in this area must considered, the following Executive Decrees were published on March 16^th of this year:

§  Executive Decree Number 43935-S-COMEX

The Executive Decree establishes the guidelines applicable to companies classified as "human health service centers that are located outside the GAM" and apply to the Free Trade Zone Regime under category g) of article 17 of the Free Zone Regime Law, No. 7210.

§  Executive Decree Number 43936-MP-COMEX-MTSS-MEP-MDHIS-S

Establishes the regulation to article 6 of Law Number 10.234; in order to effectively promote new investments in the areas of the country furthest away from the GAM. In this regard, the Executive Decree regulates the benefits related to employer contributions to Fodesaf, Banco Popular, IMAS, and INA (name or initials in Spanish) with respect to the salaries of their employees. These provisions will only apply to new companies under the Free Zone Regime; that are located outside the GAM, except for the cantons of Palmares, Sarchí, Grecia, San Ramón and Naranjo.

§  Executive Decree Number 43937-MP-H-COMEX

Based on the provisions established in this Executive Decree, reforms are made to the "Regulations for the officialization of the VUI-01 process: Integration of the process of Granting the Free Zone Regime and the process of granting the Auxiliary of the Customs Public Function", as well as the Annex called "Inspection Guide for Facilities of Beneficiary Companies of the Free Zone Regime Conditions Evaluated during the Facilities Inspection", for the proper implementation and regulation of the categories installed outside the GAM created by Law Number 10.234.

§  Executive Decree Number 43905-COMEX

Through the provisions established in this Executive Decree, are reformed subparagraphs 2 and 3 of article 2 of Executive Decree Number 25612-COMEX, related to the mandatory contribution to Procomer (by its initials in Spanish). In this sense, from this modification the monthly fee will be set as follows:

The provisions established in these executive decrees became effective as of their publication in the Official Gazette; with the exceptions established in the transitory provisions.

Source: Portal Imprenta Nacional

Through Executive Decree Number 43940-MP-COMEX-H-MAG-MEIC-MICITT-MGP-MINAE-JP-S-MIVAH, was repealed the Executive Decree Number 42081-MP-COMEX-1-I-MAG-MEIC- MICITT-MGP-MINAEJP-S for the purposes of contemplating in its text the provisions established in Law Number 10.234 called "Law to Strengthen Territorial Competitiveness to Promote the Attraction of Investments Outside the Greater Metropolitan Area (“GAM” by its initials in Spanish) ".

From this decree, the new provisions applicable to the use and operation of the “Single Investment Window” System (hereinafter “VUI” by its initials in Spanish) are established. “VUI” is a digital platform whose objective is to guarantee the private sector an agile and competitive means for the presentation of those procedures required both to open, and to maintain the operation, of a national and/or foreign company in Costa Rica.

In this sense, the Costa Rican Foreign Trade Promoter (“PROCOMER” by its initials in Spanish) together with the Municipality of Alajuela, announced the implementation of the VUI in the central canton of Alajuela.

Companies will be able to carry out the process of commercial licenses or patents, making use of an integrated flow capable of allowing them to obtain in a single procedure the sanitary operating permit from the Ministry of Health in categories A, B and C and the patent. commercial; whose procedure involves the requirements for the use of municipal land, the Single Tax Registry, the employer registration and the work risk policy.

The Municipality of Alajuela became number 43 to carry out the process of implementing this platform. With this decision become as part of the Municipalities that have carried out this procedure, it is possible to mention the following:

• Municipality of San Jose.
• Municipality of Rio Cuarto.
• Municipality of Desamparados
• Municipality of Atenas
• Municipality of Goicoechea.
• Municipality of Barba.
• Municipality of Perez Zeledon.
• Municipality of Corredores
• Municipality of San Ramon.
• Municipality of Santa Cruz.
• Municipality of San Mateo.
• Municipality of Sarchi

Finally, through the implementation of this platform it is expected to obtain substantial benefits for the country, such as improving the investment climate; improve productivity and competitiveness in terms of foreign trade; reduce transaction times and costs associated with the start of operations of companies wishing to establish themselves in the country, among others.

Source: Diario Oficial La Gaceta

With the signature of the President of the Republic and the Ministers of Foreign Trade, Finance, Interior and Police; the approval of the regulation to Law Number 10,071 called "Law of Attraction of Film Investments in Costa Rica" was firmly.

This Regulation establishes the operational provisions that firms interested in carrying out audiovisual projects in Costa Rican territory must follow and benefit from the benefits and incentives offered to them.

As part of the benefits and incentives enabled for this economic sector, the following can be considered:

• Income Tax exemption.
• Refund/Exemption of all taxes on the permanent importation of goods into the national territory for the performance of film activities. 
• Exemption of withholding tax on Remittances Abroad.
• Exemption/Suspension of all temporary import taxes on equipment.

The provisions established in this Regulation will come into force from its publication in the Official Gazette, which is still pending.

Source: Presidencia de la República de Costa Rica

Based on the provisions established in Executive Decree Number 43934-COMEX-H, Executive Decree Number 34739-COMEX-H called "Regulations to the Free Zone Regime Law" is amended.

These modifications aim to regulate the provisions established in Law Number 10,234 called "Law to Strengthen Territorial Competitiveness to Promote the Attraction of Investments Outside the Greater Metropolitan Area (GAM)".

In particular, article 4 of the Regulation to the Free Zone Regime Law is modified for the purpose of adding, delimiting, or replacing the definitions such as "service centers of human health”; "input"; “Law No. 10,234 and its Reforms”; "sustainable adventure park" or "free zone".

Additionally, modifications related to the following aspects are established:

• Parameters of the initial new investments; companies located outside the GAM.
• Requirements of the application and the information for the granting of the Regime.
• About the Award Agreement.
• Authorization of the condition of Auxiliary.
• Substitution Request.
• Term to complete the initial new investment.
• Entry procedure to the Regime.
• Electronic processing of the authorization to operate as an auxiliary of the public customs function.
• Minimum initial investment amount for companies located outside the park.
• Payment of the right to use the Free Zone Regime.
• Entry requirements for service companies in category c).

Additionally, a subparagraph e) is added to section II of article 10 and a Chapter XXVI to the Regulations of the Free Zones Regime Law, to regulate specific matters related to beneficiary companies of the Free Trade Zone Regime that are installed outside the GAM.

These provisions come into effect from their publication in the Official Gazette.

Source: Diario Oficial La Gaceta

Through Resolution Number MH-DGT/ICD-RES-0004-2023 some modifications applicable to the Resolution Number DGT-ICD-R-06-2020 are established. This resolution contains the provisions that must be considered for the compliance with the obligation to present the Ultimate Beneficial Owner return (“UBO”, or "RTBF" by its initials in Spanish).

Specifically, the article 10, whose text refers to the "Corrective Declaration by the Obliged Party", is modified. According to this information, it is determined that the UBO returns presented in the RTBF system that contain errors, can be amended, within the current period, by the legal representative or the authorized one, for a single time, to file an amended UBO return in the system, detailing the reasons of its submission.

With the Transitory X added to this resolution, it is determined that the term established for legal persons and trusts to present the UBO return corresponding to period 2023, is from May 1^st to June 30^th, 2023. However, in subsequent years, this obligation must be presented in April of each year.

The provisions established in this resolution became effective from the day of its publication in the Official Gazette.

Source: Portal Imprenta Nacional