Newsletter Num. 19

Newsletter Num. 19

The objective of this Bulletin is to share with each of the companies the most relevant information on legal and tax matters on a fortnightly basis.


Contacto local

Sergio García

Socio de Impuestos & Servicios Legales

KPMG in Costa Rica

Correo electrónico
Boletín informativo

Mandatory vaccination against COVID-19

The Executive Decree No. 3249-S, published in the official The Gazette on October 12th, amends the Regulations to the National Vaccination Law and establishes the compulsory Covid-19 vaccination.

This Decree establishes the mandatory nature of the Covid-19 vaccine for the public and private sectors. The Covid-19 vaccine is mandatory in the private sector provided this is determined by internal regulations in the companies.

Additionally, the Decree indicates that the employer will be responsible for adopting the corresponding measures in accordance with Costa Rican legislation and the regulations of each institution, when employees do not want to be vaccinated.

The provisions established in the Decree will take effect as of next Friday, October 15th, 2021.

Municipal Authorization to promote the Reduction of the Delinquencies of its Taxpayers and Facilitate Collection

On October 8, 2021, Law N ° 10,026 Municipal Authorization to promote the Reduction of the Delinquencies of its Taxpayers and Facilitate Collection was published in the Gazette.

This law authorizes the Municipalities and Municipal Councils of districts, for a one time only, to grant taxpayers the total or partial remission of surcharges, interest and fines that they owe to the municipality for taxes and rates, in the period up to the first quarter of 2021.

Term extension for the presentation of the Registry of Transparency and Final Beneficiaries of the Trusts

Through the amendment to the Joint Resolution DGT-ICD-R-06-2021, Resolution DGT-ICD-R-028-2021, of the Tax Administration and the Costa Rican Institute on Drugs, published on October 28th, 2021 in The Official Gazette, it was extended the term for trusts to file the first return of the Registry of Transparency and Ultimate Beneficiaries.

By virtue of the foregoing, the trusts obliged to file the ordinary return for the 2021 period the term has been extended until November 30th, 2021. In the following years the returns have to be made on the same date as the other obligated parties, that is to say, in April of each year.

Reforms for the Free Trade Zone Regime

In the Official Gazette Number 187, Executive Decree Number 43153-COMEX-H was published, by means of which the Free Trade Zone companies are authorized to grant their workers the necessary equipment to carry out their corresponding tasks remotely; considering the applicable control provisions in each case.

In addition, conceptual aspects and procedures related to the production and export of pallets are clarified to facilitate these acts. All this through the amendments made to Articles 104 and 105 of the Free Trade Zone System Regulations.

These provisions became effective on September 29, 2021.

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