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December 15, 2021

Costa Rica’s Tax Authority publishes list of industries and economic activities to be considered as criterion for selecting taxpayers for tax audits

Taxpayers that are in the industries or conduct any of the economic activities listed by the Tax Authority should prepare now as they could be audited during 2022. Other criteria mentioned in the Regulation of Objective Criterions for the Selection of Taxpayers for Tax Audits also may apply.

Through Resolution No. DGT-R-34-2021, Costa Rica’s Tax Authority listed the industries and economic activities that it will consider as a criterion for selecting taxpayers for tax audits in the Annual Audit Plan for fiscal year 2022.

The resolution includes the following industries and economic activities, as defined in the International Standard Industrial Classification of All Economic Activities, on the list:

  • Agriculture, animal production, hunting, fishing, and forestry

  • Mining and quarrying

  • Manufacturing

  • Electricity, gas and water supply

  • Construction

  • Wholesale and retail trade

  • Transportation and storage

  • Hotels and restaurants

  • Information and communication

  • Betting, gambling, casino and slot machines centers

  • Financial intermediation and insurance

  • Real estate, renting and business activities

  • Professional, scientific and technical activities

  • Administrative and support service activities

  • Public administration and defense, compulsory social security

  • Education

  • Human health and social work activities

  • Other community, social and personal activities

  • Private households with domestic staff

  • Extraterritorial organizations and bodies

The resolution will enter into force on 1 January 2022.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San José, Costa Rica

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young Abogados, Latin America Business Center, Madrid

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


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