PUBLICATIONS

MANDATORY TAX FILING FOR NON-ACTIVE OR INACTIVE ENTITIES. The Costa Rican Tax Administration declared a new extension for the mandatory tax filing for "non-active" or "inactive" entities. The new deadline is April 30th, 2023. “Inactive” or...

Appointments for renewal of DIMEX’s (“Documento de Idenficación Migratorio para Extranjeros") can be requested as of October 1th, 2022 The persons who have the DIMEX expired, and those who had the benefit of the automatic extension established...

The law to promote the attraction of workers and service providers that are carried out remotely, also known as “Digital Nomads Law”, was published since July 2021, but the regulation to implement it was formally signed by the President of Costa...

The General Directorate of Immigration sent yesterday a reminder to the rest of the government institutions with the extension rules regarding following DIMEX (residency cards) categories: PERMANENT RESIDENTS: All foreign persons who have a...

The Costa Rican government pass a modification to the law for “Simplification of Tax Procedures for legal entities without lucrative activity” With this regulation, important modifications are introduced to subparagraph a) of article 2 of Law...

The government of Costa Rica has issued the following rules regarding its measures against COVID-19 Starting March 1st, 2022:   The capacity of people in business activities and other social activities will increased to 100% with a QR code...