BLP – Tax Monthly Review June 2019




Service companies in the Free Trade Zone Regime will be able to sell 100% locally

To ensure compliance with international standards established by the Organization for Economic Cooperation and Development (OECD), within the framework of the action plan to combat the erosion of the tax base and transfer of benefits (Beps, “action 5 “), the Free Trade Zone Regime Law was modified, in relation to service companies, which will now be classified as service companies that comply with the Strategic Eligibility Index for Service Companies (IEES).

Since these companies may enter all their sales of services in the local market, article 22 of the appointment law is also modified.

(Law No. 9689 of May 23, 2019, published in Digital Scope No. 119 to La Gaceta No. 99, of May 29, 2019).

executive decrees

Update of the single tax by fuel type

The amounts of the single tax were updated by fuel type, in accordance with the following table:


Type of fuel per liter Tax (colones)
Regular gasoline 246.25
Super gasoline 257.75
Diesel 145.50
Asphalt 50.00
Asphalt emulsion 37.75
Bunker 23.75
LPG 50.00
Jet Fuel A1 147.75
AvGas 246.25
Kerosene 70.25
Heavy Diesel (Diesel fuel) 48.00
Heavy naphtha 35.50
Light naphtha 35.50

These amounts apply from May 1, 2019.

(Executive Decree No. 41670-H of April 10, 2019, published in La Gaceta No. 82 of May 6, 2019)


Administrative resolutions

Modification to the requirements to carry out procedures before the Tax Administration

Through Resolution No. DGT-R-20-2019, the Tax Authorities modified the requirements to perform all types of procedures before this Office, related to accreditation, representation, and mandate and with the authentication of signatures. In the case of companies that do not have a registered legal representative, and have not complied with the filing of the Income Tax and the Legal Entities Tax returns and can not register a new legal representative, a special proxy holder must be appointed by the Shareholders Assembly, who will be authorized to settle and file the corresponding tax returns. In addition, a shareholders´ certificate, based in the Shareholders´ Registry Book, must be filed.

(Published in La Gaceta No. 82 of May 6, 2019)


tax obligations june 2019

Date Declaration to present
10 – D-150 Monthly return of withholdings

– D-155 Monthly return summary of withholdings made on account of the sales tax and income tax

14 – D-113 Tax on income and capital gains on investment funds
17 – D-103 Withholdings at the source

– D-104 General sales tax

– D-106 Excise Tax

– D-107 Tax on casinos

– D-114 Single tax per type of fuel

– D-117 Specific tax on alcoholic beverages

– D-171 Specific tax on packaged beverages without alcohol content and toilet soaps

– Tax on tobacco products. Art. 25 subsection a) Law 9028 General Law on Tobacco Control and its harmful effects on health

– Parafiscal contribution to the telephone service, Art. 1, 4th paragraph Law 9355

– D-177 Special contribution parafiscal Fonatel, Art. 39, 4th paragraph Law 8642 General Telecommunications Law

28 –        Quarterly Income Tax payments, Art. 22 subsection b) Law 7092 Income Tax


Relevant tax information

Current base salary 2019 ¢446,200
Current interest rate (April 1, 2019) 13.16%
Exchange rate reference BCCR USD

(May 31, 2019)

Buy: ¢ 584.11
Sell: ¢ 590.54

For more information contact