Costa Rica: Recent tax and customs related developments
Recent tax and customs related developments in Costa Rica
Recent tax and customs related developments in Costa Rica
The KPMG member firm in Costa Rica prepared a report about the following recent tax and customs related developments:
- Resolution no. MH-DGA-RES-0331-2023 was published on 17 March 2023, reestablishing the guidelines provided in Resolution no. RES-DGA-079-2022 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.
- Executive Decree nos. 43935-S-COMEX, 43936-MP-COMEX-MTSS-MEP-MDHIS-S, 43937-MP-H-COMEX, and 43905-COMEX were published on 16 March 2023, providing guidance on the attraction of investment outside the greater metropolitan area.
- Executive Decree no. 43940-MP-COMEX-H-MAG-MEIC-MICITT-MGP-MINAE-JP-S-MIVAH was published on 15 March 2023, providing guidance on the use and operation of the “Single Investment Window” (Ventanilla Única de Inversión, or VUI) platform.
- Regulations under the law relating to attracting film investment in Costa Rica, which includes various tax incentives, were approved on 15 March 2023.
- Executive Decree no. 43934-COMEX-H was published on 15 March 2023, amending various regulations relating to the free zone regime law provided in Executive Decree no. 34739-COMEX-H.
- Resolution Number MH-DGT/ICD-RES-0004-2023 was published on 22 March 2023, modifying certain provisions of Resolution no. DGT-ICD-R-06-2020 relating to the ultimate beneficial owner registry and related tax return filing obligation.
Read a March 2023 report prepared by the KPMG member firm in Costa Rica
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