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December 21, 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:
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. _________________________________________ 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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