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October 11, 2022
Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits
On 7 October 2022, resolution N° RES-DGH-040-2022 (the Resolution), issued by the Costa Rican General Directorate of Treasury (in Spanish Dirección General de Hacienda) was published in the Official Gazette.
The Resolution contains 22 selection criteria based on risk, for auditing taxpayers, beneficiaries and tax incentives or exemption regimes that are granted and under the supervision of the General Directorate of Treasury.
Taxpayers or beneficiaries who fall under any of the following cases, among others, may be selected for an audit process by the General Directorate of Treasury:
The criteria established in the Resolution may be modified, expanded or eliminated, on an annual basis by the decision of the General Directorate of Treasury. In such cases, the General Directorate of Treasury must notify the resolution that contains the modifications prior to the entry into force of the Annual Audit Plan for the following year.
The Resolution entered into force on 7 October 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 LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific