Payment of Tax to Corporations for the 2021 Period

Payment of Tax to Corporations for the 2021 Period

Categories: Blog

As of January 1st, the tax on corporations corresponding to the 2021 period began to be collected. Commercial companies obliged to pay this tax will have until the 31st of this month to comply with the payment, without interest or penalties.

According to Law No. 9428, Law of Tax on Legal Persons, the rate that companies must pay annually will be taken from the monthly base salary established in article 2 of Law No. 7337. The Superior Council of the Judiciary set this base salary, for the 2021 period, at the peak of c.462,200.00 (four hundred sixty-two thousand two hundred colones).

Now, the annual amount that the corporations must pay, depending on the gross income declared in the fiscal period 2019-2020, or depending on whether or not they are taxpayers, will be the following:

a. Companies not registered in the Single Tax Registry (RUT) as taxpayers of income tax or companies filing but not taxpayers in income tax, will pay 15% of the base salary; that is, the sum of c.69,330.00 (sixty-nine thousand three hundred thirty colones).
b. Companies registered in the Simplified Taxation Regime, companies registered as taxpayers of income tax that declare income at zero or no activity, registered companies that have declared gross income less than 120 base salaries, that is, less than c.55,464,000 colones, they will pay 25% of the base salary, the sum of c.115,550.00 (one hundred fifteen thousand five hundred fifty colones).
c. Companies with gross income greater than 120 base salaries but less than 280 base salaries; that is, less than c.129,416,000 pay 30% of the base salary; that is, the sum of c.138,660.00 (one hundred thirty-eight thousand six hundred sixty colones).
d. Companies with gross income greater than 280 base salaries, pay 50% of the base salary; which corresponds to an amount of c.231,100.00 (two hundred thirty-one thousand one hundred colones).
e. Companies that register within the 2021 period: They will have to pay proportionally to the days remaining between the date of their effective registration and the last day of the 2021 period (December 31), on the amount of c.69,330.

Do not hesitate to contact us if you need assistance in the Payment of Tax to Corporations for the 2021 Period and in the area of ​​corporate law. We will gladly help you!

¿Todavía con dudas? Completá ahora el formulario y un abogado se contactará a la brevedad

We are sending your message...
We have sent your message successfully! We will contact you soon with youClose (x)
There was an error sending your message . please try again later.Close (x)

Let is start working together

Nos gustan los desafios. Estamos dispuestos a escuchar lo que tiene que decir.

Testimonials

WHAT OUR CUSTOMERS THINK

Throughout the years of experience we have delivered the best service and the best treatment for our clients, which has been translated into words of thanks from them. We share some of those words here

Search Icon

" We just wanted to say thank you and your team so very much for the professionalism, knowledge, and attention everyone has provides. we have been able to feel comfortable and know we are in great hands. "
Read more

Marla Renae Rahmin

Search Icon

" Attorney Eduardo Rojas and his highly competent team are the reason that my son has his father in his life. ERP Lawyers is a group of experts in international family law, and they are also compassionate through their practice of law. "
Read more

Eric Lentz

Search Icon

" We have really been impressed by the efficiency and professionalism of ERP Lawyers in providing the services requested. They have been very supportive of our company. We have been very satisfied, and we would not hesitate to recommend them to other people and companies. "
Read more

Adrian Gutierrez - CEO JOGO MERCADEO

Search Icon

" My experience with ERP Lawyers has been very satisfactory. They are very professional and extremely dedicated in each of their services. Their problem-solving skills are truly admirable... "
Read more

Eva Brenes Branch - Manager Ground Cargo Transportation

Search Icon

" Mundo Acuático decided more than 3 years ago to look for a firm that not only limited itself to providing us with the legal documents that were requested in different institutions, we wanted to have people who had vision... "
Read more

Daniela Solano - Manager Mundo Acuático

Search Icon

" I have been using ERP for almost 7 years. I have used Mr. Rojas and his team for family matters, residency, articles of incorporation, property puchases and investing in Costa Rica... "
Read more

Jason Roppolo

Search Icon

" Hello Eduardo, I am writing to complement your team is work in relation to my recent purchase of Condominium Unit. I was initially impressed by your team is mastery of the English Language. I have been in Costa Rica for 20 years and... "
Read more

William S

Search Icon
Search Icon

We just wanted to say thank you and your team so very much for the professionalism, knowledge, and attention everyone has provides.

Nos hemos sentido muy cómodos y sabemos que estamos en buenas manos.

I am glad Dominique entrusts you and that our paths have crossed.

We look forward to our continued relationship and being able to work with you and your experienced staff, particularly José, to help make our transition into a foreign country so much more comfortable knowing we are in the best of hands.

Marla Renae Rahmin

Search Icon
Search Icon

Attorney Eduardo Rojas and his highly competent team are the reason that my son has his father in his life.

ERP Lawyers is a group of experts in international family law, and they are also compassionate through their practice of law.

My son was abducted from the United States and taken to Costa Rica. If it weren’t for ERP Lawyers and their thorough efforts within international family law I do not think I would have been reunited with my son.

The sad fact is that family law in Costa Rica is wrongly biased towards mothers and can often violate human rights of a child to know their father.

While this is a widely known issue in Costa Rica it is immensely difficult for fathers to overcome the negative position that a father begins with in the family courts of Costa Rica.

Thanks to Eduardo Rojas and his team we were able to navigate numerous processes in order to allow my son the human right to be reunited with his father after many years

Eduardo Rojas, Jose Azofeifa, and ERP Lawyers displayed great teamwork, integrity, responsiveness, and flexibility to work with me internationally.

Moreover they were diligent and persistent in pursuing the truth through law practices that allowed my son to finally be reunited with his father.

I have Eduardo Rojas and his team to thank for future years where my son and I will justly be allowed to grow our relationship as father and son.

I give my highest recommendation to anyone needing expert and compassionate support in international family law.

Eric Lentz

Search Icon
Search Icon

We have really been impressed by the efficiency and professionalism of ERP Lawyers in providing the services requested.

They have been very supportive of our company. We have been very satisfied, and we would not hesitate to recommend them to other people and companies.

Adrian Gutierrez - CEO JOGO MERCADEO

Search Icon
Search Icon

My experience with ERP Lawyers has been very satisfactory.

They are very professional and extremely dedicated in each of their services.

Their problem-solving skills are truly admirable.

I definitely recommend ERP Lawyers to anyone looking for legal advice.

Eva Brenes Branch - Manager Ground Cargo Transportation

Search Icon
Search Icon

Mundo Acuático decided more than 3 years ago to look for a firm that not only limited itself to providing us with the legal documents that were requested in different institutions, we wanted to have people who had vision and could advise us on the different challenges and changes both Governmental and of the Private entity.

We are an SME that does not have a legal department, so it was very important to have lawyers to guide us, so that our company was always a step forward, both in administrative, labor, commercial and tax law.

It was a great pleasure to start working with ERP Lawyers and Associates, all our doubts and fears were covered, without neglecting the great kindness with which we have always been attended to.

Daniela Solano - Manager Mundo Acuático

Search Icon
Search Icon

I have been using ERP for almost 7 years.

I have used Mr. Rojas and his team for family matters, residency, articles of incorporation, property puchases and investing in Costa Rica.

ERP has consistently, been courteous professional and prompt in responding to any legal questions I have had about doing business in Costa Rica.I would highly recommend ERP to anyone that is looking to live or do business in Costa Rica.

Costa Rica is a great place to visit, live and do business and having the right counsel is absolutely necessary.

I cannot stress enough how impressed I have been with Mr. Rojas and his team.

If you are applying for residency, purchasing a home or have any questions about the way things work in Costa Rica, ERP is the best hands down.

They were initially recommended to me by the US Embassy and I have been extremely happy with them.

Jason Roppolo

Search Icon
Search Icon

Hello Eduardo, I am writing to complement your team is work in relation to my recent purchase of Condominium Unit. I was initially impressed by your team is mastery of the English Language.

I have been in Costa Rica for 20 years and normally speak Spanish 90% of the time, even with those who speak English.

I generally speak Spanish with everyone unless their English is better than my Spanish, which is not usually the case. I was also impressed with your team is attention to detail.

Over the course of the purchase, I had sent a couple of emails that contained a series of technical questions and they were answered in a precise and timely manner.

I have done a lot of real estate closings in the past, and I have more than once found errors in the closing statement. Given that I have an accounting background, I paid careful attention to the closing statement, which was perfectly prepared.

I was pleasantly surprised to see that no corrections were needed. At first, I thought it unusual to close in a MUCAP branch.

But I quickly discovered that the branch manager worked with us to quickly verify the fund is transfers and loan cancellation.

In any case, ERP Lawyers handled the entire closing very smoothly and professionally with the seller, the seller is attorney, and the bank manager and employees. In conclusion, I am happy to say that ERP lawyers did a great job

William S

Boton de cierre modal
Icono de Mapa

VISIT US

San José, Costa Rica. Sabana Oeste, de la CNFL 100 mts oeste y 100 mts norte, edificio de dos plantas a mano izquierda

New Branch:
Jacó, Putarenas, Costa Rica.Plaza Tangeri, Local #1

Icono de Teléfono

CALL US

+5062520-1122