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

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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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