As part of the process of digitalization of tax procedures, as of July 1, 2021, taxpayers who register with the Superintendence of Tax Administration will be added to the Online Electronic Invoice regime.
Data from the Superintendence of Tax Administration (SAT) show that as of March 2021, 265,620 taxpayers had already registered in the Online Electronic Invoice (FEL) regime.
Details of the new agreement on the Online Electronic Invoice Regime, taxpayer segments and the deadlines for their incorporation into the regime.
From a tax memorandum by Tezó and Associates:
In September 2007, through the Agreement of Directory Number 24-2007, the SAT implemented the "Optional Electronic Invoice Regime" - FACE 1- and as its name indicates, use of Electronic Invoices was optional for taxpayers.
The SAT has extended until September 19 the deadline for the exemption of 90% of fines, interest and surcharges for taxpayers, whether natural or legal.
The tax amnesty announced by the Superintendency of Tax Administration in May of this year and which was to have a term of three months, has been extended for 30 more days, until September 19.
In January 2017 a rule will come into effect which allows the lifting of bank secrecy by court order at the request of the Tax Administration.
Decree 37-2016 Law to strengthen fiscal transparency and governance for the SAT was published today in Diario de Centroamerica, along with the dates for when each of the amendments adopted in the reform becomes effective.
On average in Costa Rica more than one in five companies classified as Large Taxpayers do not pay taxes.
EDITORIAL COMMENT:
When the Tax Department does not fully complete its duties, competition between companies is settled not by the quality of products or services, or for the excellence of its managerial staff and their strategic direction, but for the ability of their tax advisors to reduce the amount of taxes paid.
Power has been removed from the Tax Authority to preemptively close companies found committing fiscal offense.
The Constitutional Court of Guatemala (CC) gas definitively removed from the authority of the Superintendency of Tax Administration (SAT) its ability to make preventative closures of businesses found not to be complying with the tax laws of the country. The CC had already suspended the rules on an interim basis.
A court ruling has suspended the Tax Authority in Guatemala from closing businesses who fail to comply with tax rules.
Mauro Chacón, President of the Constitutional Court (CC), explained that four actions of unconstitutionality have been presented by the chambers of Agriculture and Commerce, one of which was provisionally suspended by the Supreme Court.
Recognized Brazilian company of backhoe loaders, telescopic, articulated and other types of cranes looking for companies interested in representing the brand and distributing their machinery in Central America and Mexico. The company manufactures and sells telescopic,...