Income Tax, Duties, Companies to Supervise in Costa Rica
Annualy our Tax Administration of Costa Rica, establishes sectors or economic activities that can be subject to tax supervision.
So, aside from the list contained in the Regulations on objective criteria for the selection of contributors for supervision DECREE NO. 25925-H from the 13th of March of 1997 and modified by the DECREE NO. 27651-H of the 5th of February of 1999, and
In accordance with the Resolution #DGT-27-2008 General Headship of Taxation, taken at eleven o’lock of the 10th of December of 2008. And published in La Gaceta #27 of the 9th of February of 2009, were the following activities chosen or added:
1. IMPORTATION OR COMMERCIALIZATION OF NEW AND USED AUTOMOTIVE VEHICLES, OR THEIR SPARE PARTS, OR BOTH.
Real estate activity. This includes the concept of preparation of lands, the construction, promotion, and sale of housing, building and commercial real estate and the renting thereof.
Lending of educational services.
Free exercise of professions, including professional activity societies.
Services related to tourism such as hotels, transport, tour operators, travel agencies, excursions, leisure activities and so on.
Centers for betting, games of chance, virtual casinos, or the use of slot machines.
Passive subjects of any sector or economic activity, whose relation by quotient between the net income and the declared gross income of end results over uses, being less than this same average relation of the economic activity that is undertaken.
Vehicle workshops (repairs, maintenance, alignment, and paint)
Passive subjects of any sector or economic activity, who as a consecuence of being the object of performance actions, or initiating said proceedings, would have presented the tax declarations or would have initially rectified those present.
Related services with auxiliary activities of finance or markets, etc.
Paid transport service of people, both public and private.
Production and commercialization of pineapple and its derivates.