Costa Rica is discussing a bill that proposes to charge an additional 0.5% on all premiums and prohibits deducting from income tax the 4% collected to finance the Fire Brigade.
For the directors of the Association of Private Insurers (AAP), the approval of the National Statistical System Bill, which is being discussed in the country's Congress, would put companies in trouble and cause a contraction in growth.
Since April 25, the Ortega administration in Nicaragua is charging an additional fee of $0.05 for each kilogram exported or imported by air.
For the country's business sector, the charge applied by the Nicaraguan government has some local companies on the verge of closure and will cause a drop of about $50 million annually.
Although at the request of the business sector, President Varela vetoed the bill establishing an 8% tax on local and imported sugary beverages, Panama's National Assembly will insist on approving it.
The National Assembly approved in third session the new taxes, however, the business sector asked the Panamanian president at the end of February 2019 to veto the bill, which establishes a tax of 8% for sugared drinks of national production and imported and 10% for syrups and concentrates.
In Panama, a law initiative was presented that seeks to establish a tax on the import of new tires in the country, which would range, depending on the type, between $1.8 and $12.6.
The law presented to the Congress contemplates imposing a $1.8 tax for each motorcycle tire and small vehicle, $2.6 in light tourism vehicles and family economic vehicles, and $3.1 for luxury tourism vehicles.
The new tax reform proposal presented by the Ministry of Finance of Costa Rica includes the creation of a global income system to impose and collect a tax on the profits of companies and individuals.
Taxing all of the profits of natural and legal persons, including those currently paid separately by the identity code income method, is the principal new feature of the new tax reform plan presented by the Ministry of Finance.
In Guatemala, food industry businessmen are opposed to five bills that would change the rules on labeling and increase the tax on sugary drinks.
According to the Guatemalan Chamber of Food and Beverages (CGAB), bills that aim to increase VAT from 12% to 20% on sugary drinks and change the labeling rules, are based on misinformation.
Due to the controversy that has arisen, the ASEP has decided to exclude from the discussion of adjustments to the Tariff Regime the proposal to tax the use of solar panels for self-consumption purposes.
Although the imposition of a fee for the use of solar panels for self-consumption purposes has been removed from the discussion, the Public Services Authority (Asep) stated that the 60-day deadline to receive comments on the subject is still valid.
Arguing that consumers will have energy availability even if they do not use it, in Panama a proposal has been made to tax the use of solar panels for purposes of self-consumption.
Due to the disagreements caused by the proposal which proposes establishing a fee for using of solar panels for self-consumption, arguing that the consumer has the possibility of using the national energy distribution network, the Public Services Authority (Asep) has decided extend the consultation period by 60 days.
The union of tourist businesses is asking the new government to repeal the decree that increases by $1 the amount that each person must pay when entering or leaving the country.
The National Chamber of Tourism argues that in regards to the new charge of $1 "... it is opposed to this guideline, considering it a double charge that would be made by two dependencies of the Ministry of Agriculture and Livestock, for the same service."
A bill that is being discussed in the Legislative Assembly proposes establishing a tax of 5% on the net sale price of imported or locally produced cement.
The bill establishes that "...the tax on cement produced within the national territory or imported, will be of five percent (5%) on the net sale price, both in the case of the national producer at the level of the production plantand for the importer at the level of the dispatch or storage site, excluding the corresponding sales or value-added tax, as well as any other tax".
Under study in the Legislature are 26 bills involving new taxes, increases of some existing ones and redistribution of others.
An analysis piece by Nacion.com notes that the Legislative Assembly is currently considering 26 bills introduced during the current administration which in some way involve the issue of taxes."...Of the total projects, 50% are attempts to raise them or create a new type of tax or fees. "
The Constitutional Court has rejected the appeal made by Holcim which protested against the 5% tax on the sale of cement produced in some provinces.
The Swiss company Holcim Capital won an appeal against the Law on 5% Tax on the sale of the cement produced in three provinces: Cartago, Guanacaste and San Jose, considering it "discriminatory" and harmful to their competitiveness. The company argued that the measure favored cement importers or producers in other regions of the country. However, Crhoy.com reports that through judgment 003897-16, the Constitutional Court rejected the appeal.
Traders, industrialists and entrepreneurs in the agro sector disagree with the position of the main private sector union over the negotiation of new taxes.
Three business unions have ratified their opposition to new taxes in Costa Rica and have made known their total lack of empathy with the way the Uccaep, an organization that unites most of the unions in the private sector, has dealt with the Solis administration over tax issues, the negotiation of a shareholder register proposed by the government and other aspects related to the fiscal problems affecting the country.
The private sector is protesting against the fact that companies are making losses because of lack of clarity in dissemination of government information and in the management of collection of the new security tax.
From a statement issued by the Chamber of Commerce and Industry of El Salvador:
The Executive Branch has submitted a new draft tax law for legal entities which corrects the articles that had led to the law being declared unconstitutional in January 2015.
From a statement issued by the President of Costa Rica: