The Directorate General of Taxation and the Costa Rican Institute on Drugs, issued the change of presentation RTFB according to resolution DGT-ICD-R-06-2020, from the period 2020, which corresponds to the presentation of the annual declaration in the Registry of Transparency and Final Beneficiaries in the month of September, and not in April, as established had […]

  On December 20, 2019, the Tax Administration of Costa Rica published Resolution DGT-R-075-2019, which details the Registry Inactive Corporations before the Tax Administration.   Inactive Corporations must declare Income Tax.   This obligation arises because Law No. 9635 “Strengthening of Public Finances”, approved by the Congress on December 3rd, 2018, in Article 2, subsection […]

In order to keep private companies and public institutions operating with the upmost efficiency, it is necessary for the employer to know the due process to effectively use disciplinary authority. Employers must prepare themselves and establish clear procedures that allow them to document the performance of all workers, so that when decisions have to be […]

This is file 21.665, called “Early withdrawal of the Labor Capitalization Fund to reactivate the economy”, presented by a group of congressmen on October 23rd, 2019, for which the corresponding procedure in Congress has just begun, therefore, has not yet been approved. The FCL is the supplementary pension scheme created in 2000 with the entry […]

As we had explained in previous articles, a mechanism has been created in Costa Rica with the intention of allowing tax fraud and money laundering in the country to be fought against. We are talking about the “Transparency and Final Beneficiary Registry Regulations” or known by its acronym in Spanish as RTBF. If you are […]

In the Costa Rican labor law, there are two forms of dismissals: those that are with employer liability (unjustified), and those that are attributed to a worker’s fault (justified dismissal). In the case of dismissal with employer liability, articles 28 and 29 of the Labor Code stipulate that the worker is entitled to payment as […]

  The Costa Rican Family Code currently in force was entered into force in 1973, so it currently lacks many aspects that are considered fundamental, such as the definition of what should happen to children in case of a break-up in the family bond, either in cases of separation or divorce. It also doesn’t include […]

On July 30, the Board of Directors of the Costa Rican Social Security Fund (CCSS) approved the Insurance for Micro-enterprises and Entrepreneurs, where this Social Security Benefit adjusted to wages seeks to combat informality. What is the regulation about? The new regulation gives temporary preferential conditions to SMEs, in search of a better development of […]

The Law in Costa Rica specifies that holidays paid must be granted to every worker to participate in special celebrations, whether civic, religious, social or historical. Therefore, if you have ever worked on a holiday, you must have been paid. There are 2 types of holidays The Labor Code establishes 2 types of holidays: mandatory […]

According to the Ministry of Labor of Costa Rica, all foreigners who have a residence permit free of status, work permit or legal status as a refugee or asylum can legally work in the country. For this reason, any foreigner who wishes to carry out paid work in Costa Rica must, in first instance, request […]