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Jan 20, 2025 12:22:32 PM
1 min. read

#CostaRica 🇨🇷 #APriori_Informs: Payment of the Legal Entities Tax Must Be Made in January

Every year, business entities are required to fulfill several obligations, including the payment of the Legal Entities Tax. For this year, the deadline to pay the tax runs from Wednesday, January 1, to Friday, January 31.

This tax applies to all business entities, including branches of foreign companies or their representatives, as well as single-member limited liability companies registered in the Legal Entities Registry of the National Registry.

Failure to pay the Legal Entities Tax in a timely manner may result in the following consequences:

  • The National Registry will not issue certificates of corporate status and incumbency or literal certifications of the company.
  • The National Registry will not record any documents related to delinquent companies.
  • Failure to pay the tax for three consecutive periods will be grounds for the dissolution of the business entity.
  • A note indicating delinquency will be included in notary certifications.

Please do not hesitate to contact us if you have questions or need any assistance regarding compliance with this or other obligations.

 
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