Income Tax Law Regulations in Consultation

Until April 26 will be in public consultation the regulations of the Income Tax Law in Costa Rica.

Friday, April 12, 2019

From the Ministry of Finance statement:

April 12, 2019. As was done with the first proposal of the regulation to the Law of Value Added Tax (VAT), the Ministry of Finance made available on its website, the first draft of the project "Modifications and Additions to the Income Tax Law Regulation", which regulates Title II of the Law to Strengthen Finance, No. 9635, of December 3, 2018.

The document will be available until April 26, including for the reception of citizen observations. The objective is to achieve the greatest possible participation in the process of implementing Law No. 9635. Interested parties may send their suggestions to the following e-mail addresses: and direcció

Once the proposals have been reviewed, in compliance with article 174 of the Code of Tax Standards and Procedures, the Directorate General of Taxation will submit for public consultation the final draft of the regulations that will be sent for publication in La Gaceta, so that during the 10 working days following their publication in this official newspaper, interested parties may send their suggestions.

"We maintain our policy of transparency and our call for citizen participation, which is extremely important for improving this proposed regulation. Today we are making available the first draft of the rent regulation, we also have on our website the final proposal of the VAT regulation, improved from the review made by our technical teams of the comments received. The latter was enhanced by the contributions of all the people who, with their ideas and proposals, significantly improved the wording of the text, which made it possible to clarify the way in which this law is going to be applied," said Nogui Acosta, Finance Minister.

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Second Consultation for New VAT Law

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Until April 2 will be in public consultation in Costa Rica the regulations of the Value Added Tax Law, which incorporates the changes of the first proposal disclosed on January 29.

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Regulations of the Value Added Tax Law in Costa Rica are in public consultation until February 4.

From the Ministry of Finance press release:

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From a statement issued by the Ministry of Finance of Costa Rica:

• Proposal is available to read at

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