January 30, 2023
Costa Rican General Directorate of Treasury establishes new procedure to request tax exemptions through Exonet system
On 30 January 2023, resolution N° RES-DGH-005-2023 was published in the Official Gazette. The resolution issued by the General Directorate of Treasury establishes the procedure to be followed through the Exonet system for requesting and processing tax exemptions as well as other related procedures before the General Directorate of Treasury and its departments.
Among others, the Resolution regulates the following key aspects:
The published Resolution repeals resolutions N° RES-DGH-038-2019 and N° RES-DGH-044-2020.
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