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TRIBU-CR - E-Invoice 4.4 - Costa Rica

Carlos Mario Fajardo Lizano.

TRIBU-CR - E-Invoice 4.4 - Costa Rica

TRIBU-CR and Electronic Invoicing 4.4 As of August 1, a new automated audit system will go into effect under the TRIBU-CR project, which will directly impact small and medium-sized businesses in Costa...

annual audit pymes taxes

Jul 3, 2025 Taxes

SMEs Costa Rica - Tax Benefits

Carlos Mario Fajardo Lizano.

SMEs Costa Rica - Tax Benefits

Law 8262 – SMEs in Costa Rica Enacted in 2002, Law 8262 aims to promote the comprehensive development of small and medium-sized enterprises (SMEs) through support policies, access to financing, traini...

annual audit pymes taxes

Jun 3, 2025 Taxes

Transfer Pricing Costa Rica

Carlos Mario Fajardo Lizano.

Transfer Pricing Costa Rica

Transfer Pricing Costa Rica Establish the obligation and procedure for certain taxpayers to submit an annual informative return regarding transactions with related parties, whether domestic or foreig...

annual audit taxes

May 6, 2025 Audit

Intercambio Información Plataformas Digitales

Carlos Mario Fajardo Lizano.

Intercambio Información Plataformas Digitales

Resolución MH-DGT-RES-0025-2024 sobre Intercambio Automático de Información de Vendedores en Plataformas Digitales La Dirección General de Tributación emite esta resolución para establecer normas y pr...

audit

Mar 18, 2025 Taxes

Income Tax Hacienda Costa Rica - 2025

Carlos Mario Fajardo Lizano.

Income Tax Hacienda Costa Rica - 2025

2025 RATES Income tax based on Law 7092 Tax Return for the ordinary period between January and December. EAID = Earnings After Intereses and Depreciation. Business (Corp,LLC) Independents - Profession...

audit consulting taxes

Feb 19, 2025 Taxes

$Costa Rica Tax Infractions and Offenses$

Carlos Mario Fajardo Lizano.

Costa Rica Tax Infractions and Offenses

The tax system in Costa Rica is territorial , meaning that taxes are levied on activities and/or assets that have a Costa Rican source. Under Law 4755, known as the Code of Tax Norms and Procedures (C...

audit consulting taxes

Sep 24, 2024 Taxes

Budget

Carlos Mario Fajardo Lizano.

Budget

BUDGET A budget estimates a project or company's projected income and expenses over a specified period. It allows for efficient management and allocation of resources, ensuring that objectives are met...

audit consulting

Sep 21, 2024 Audit

Employees Notice, Severance and Christmas Bonus

Carlos Mario Fajardo Lizano.

Employees Notice, Severance and Christmas Bonus

What is a Notice Period? A notice period is an advance notification that an employee must give to an employer when resigning, or that an employer must give to an employee when terminating employment w...

audit consulting

Jul 22, 2024 Audit

Deductible Expenses Costa Rica

Carlos Mario Fajardo Lizano.

Deductible Expenses Costa Rica

Deductible Costs and Expenses Businesses and individuals engaged in profit-generating activities, as referenced in Article 2 of the Law, are entitled to deduct from their gross income the necessary co...

audit taxes

Mar 21, 2024 Taxes

Transfer Pricing in Costa Rica

Carlos Mario Fajardo Lizano.

Transfer Pricing in Costa Rica

The initial consideration in discussing Transfer Pricing from a tax perspective is understanding the definition of RELATED PARTY. Subsequently, we can commence the evaluation of the principle of free ...

audit consulting taxes

Mar 14, 2024 Taxes

Bitcoin and DeFi: A better payment method

Carlos Mario Fajardo Lizano.

Bitcoin and DeFi: A better payment method

What is Bitcoin and DeFi? Bitcoin is akin to digital currency, similar to the physical cash you use, yet exclusively exists in the realm of the internet. Are you familiar with how you securely keep yo...

audit consulting taxes

Feb 9, 2024 Taxes

Income Tax Hacienda Costa Rica - 2024

Carlos Mario Fajardo Lizano.

Income Tax Hacienda Costa Rica - 2024

2024 RATES Income tax based on Law 7092 Tax Return for the ordinary period between January and December. EAID = Earnings After Intereses and Depreciation. Business (Corp,LLC) Independents - Profession...

audit consulting taxes

Jan 4, 2024 Taxes

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