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21 December 2021

Costa Rica’s Tax Authority publishes “Plan to Enhance the Tax Compliance”

The plan identifies the general tax compliance risks for tax year 2022 and the actions that the Tax Authority will take to prevent the risks. Taxpayers should prepare now as they could be audited or under review of the Tax Authority during tax year 2022.

On 16 December 2021, Costa Rica’s Tax Authority published its “Plan to Enhance the Tax Compliance,” which identifies the general tax compliance risks for tax year 2022, including:

Failing to register before the Tax Authority when starting an economic activity

Registering for a tax regime that does not correspond to the business activities

Failing to submit informative tax returns within the established period

Failing to submit self-assessment tax returns within the established period

Including non-deductible costs and expenses on the income tax return

Omitting taxed sales on the general sales tax or value-added tax return

Omitting income from the income tax return

Improperly using tax credits on the general sales tax or VAT return

Failing to pay the self-assessed tax within the established period

Failing to pay the tax assessed by the Tax Authority within the established period

Offsetting a tax liability with fraudulent tax credits

Breaching the payment scheme agreed to with the Tax Authority

Failing to report withholdings

The plan also includes the actions the Tax Authority plans to take to prevent the general compliance risks, including tax audits, pre-audit procedures, sanctioning procedures, “intensive” and “extensive” tax controls, tax return examinations, examinations of possible base erosion and profit shifting with related companies within the free trade zone regime, control over the issuance of electronic vouchers, blacklisting and tax debt collection.

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

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

Rafael Sayagués | rafael.sayagues@ey.com

Randall Oquendo | randall.oquendo@cr.ey.com

Daniel Quesada | daniel.quesada@cr.ey.com

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

Ana Mingramm | ana.mingramm@ey.com

Lucas Moreno | lucas.moreno@lan.ey.com

Enrique Perez Grovas | enrique.perezgrovas@ey.com

Pablo Wejcman | pablo.wejcman@ey.com

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

Document ID: 2021-6400

 
 

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