December 20, 2021
Costa Rica's Tax Authority publishes 'Plan to Enhance the Tax Compliance'
The plan identifies the general tax compliance risks for tax year 2022 and the actions that the Tax Authority will take to prevent the risks. Taxpayers should prepare now as they could be audited or under review of the Tax Authority during tax year 2022.
On December 16, 2021, Costa Rica's Tax Authority published its "Plan to Enhance the Tax Compliance," which identifies the general tax compliance risks for tax year 2022, including:
The plan also includes the actions the Tax Authority plans to take to prevent the general compliance risks, including tax audits, pre-audit procedures, sanctioning procedures, "intensive" and "extensive" tax controls, tax return examinations, examinations of possible base erosion and profit shifting with related companies within the free trade zone regime, control over the issuance of electronic vouchers, blacklisting and tax debt collection.