Costa Rica: Recent tax-related developments
Report summarizing recent tax-related developments
Report summarizing recent tax-related developments
The KPMG member firm in Costa Rica prepared a report about the following recent tax-related developments:
- Resolution no. MH-DGT-RES-0007-2023 and its Annexes were published on 29 March 2023, establishing the main provisions applicable to the obligation to submit an annual information return for dormant legal entities.
- Executive Decree no. 43953-COMEX-TUR was published on 11 April 2023, providing guidance on the attraction of investment outside the greater metropolitan area.
- Executive Decree no. 43966-H-COMEX-GOB was published on 14 April 2023, providing guidance on the law aimed at attracting film investment in Costa Rica.
- Resolution no. MH-DGT-RES-0003-2023 was published on 21 April 2023, establishing changes to the resolution related to the determination of tax residency and tax residency certificates.
Read an April 2023 report prepared by the KPMG member firm in Costa Rica
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