Costa Rica Expertise LLC

To avoid getting a surprise from the tax man this next tax year, print and pin this article to your refrigerator.

Here are the most important tax filing deadlines for those who read A.M. Costa Rica. Explanations of the taxes may be found in the adjacent news story about tax deadlines.

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By Garland M. Baker
Special to A.M. Costa Rica

Can one be thrown in jail for taxes in Costa Rica? The answer is yes. Articles 90 and 92 of the Code of Tax Norms and Procedures established jail terms for tax offenders.

Are many people put in jail? The answer is no. The whole process is new to the country. However, with the help of the International Monetary Fund and the U.S. Internal Revenue Service, Costa Rica is getting better at collecting its taxes and prosecuting those who do not pay.

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'Come back in December,' employee says

By Garland M. Baker
Special to A.M. Costa Rica

This article was very frustrating to write. Nothing at the Web sites of Tributación Directa or Hacienda worked. Tributación Directa is the name of Costa Rica’s tax authority, and Hacienda is the treasury department. The search engines on both sites are worthless.

Trying to find a simple schedule of this month's important tax deadlines was fruitless. One is directed to the same page repeatedly saying the webmaster is sorry nothing works. A great help when you want to pay your taxes.

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By Garland M. Baker
Special to A.M. Costa Rica

Individuals who own companies face a Catch-22 situation when they decide what they will do with the D-175 tax form.

A November 10, 2024 article explained how this year’s tax form D-175 is a sting operation, of sorts, by Tributación Directa, the Costa Rican tax authority. The idea is to catch all those companies not currently on the tax rolls.

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