Notasbg_titulo_interna BLP Blog

 

Blog especializado en temas legales laborales, de capital humano, liderazgo, y desarrollo organizacional.

Randall González re-elected President of the Association of Managers in Human Resources (ACGRH)

Randall Gonzalez, Associate at BLP, was re-elected President of the Costa Rican Association of Managers in Human Resources (ACGRH). He has been on this position since 2015.

 

The ACGRH is an organization affiliated to the Inter American Federation of Human Management, with the main objective to generate the integration of professionals that assist the human resources of the organizations of this Country, in order to offer permanent updated programs, debate spaces and analysis about the best practices, as well as the exchange of vital information for the human resource management.

 

The FIDAGH also integrates the associations of fifteen Latin American Countries: Argentina, Bolivia, Brasil, Chile, Colombia, República Dominicana, Ecuador, Paraguay, Perú, Uruguay, Venezuela, Nicaragua, Guatemala, Panamá and Costa Rica.

 

For further information about this topic please contact us via email at: info@blplegal.com

Ronald Lachner, Partner at BLP, elected as Vicepresident of the Board of Directors at CADEXCO

Ronald Lachner, Partner at BLP, has been elected as Vicepresident of the Board Directors at the Costa Rican Chamber of Exporters (CADEXCO).

 

Ronald had been the Secretary of the Board for three years in a row, from 2013 to 2016.

 

Founded in 1981 as a private initiative, CADEXCO represents and supports export companies in Costa Rica. The Chamber has been a great success as its affiliates represent 85% of the country’s total exports.

 

BLP congratulates its Partner for his outstanding work in this Chamber, contributing greatly to the initiative year after year.

 

For more information on this topic contact us at info@blplegal.com

BLP launches new Corporate Immigration Practice

 

In order to complement its broad range of practice areas, BLP announces the launch of its Corporate Immigration Practice.

 

Marco Abellán, immigration expert, joins BLP to consolidate the Central American corporate immigration law practice. Marco has over 10 years of experience in immigration law, where he will be working together with other four experts from BLP.

 

From its regionalization, the firm has offered immigration advice to some of its clients, but with the consolidation of the practice BLP seeks to provide a fully integrated service through this practice which will work hand in hand with the other practice areas offered by the firm.

 

The Corporate Immigration practice will focus mainly on advising national or transnational companies that require to start or expand their operations in Central America and need to incorporate foreign human capital to their business structures. In the same way, it will attend to cases of expatriates, investors and shareholders who want to reside in the Central American country of their choice, providing immigration advice as well as the necessary relocation services.

 

BLP is a full service law firm, leader in all the areas in which it provides service. For this reason it is indispensable that our clients can have access to the same quality of legal immigration advice.

 

For more information on this topic contact us at info@blplegal.com

Data Protection: PRODHAB announces enforcement actions

The Costa Rican Data Protection Agency (PRODHAB), announced that it will soon conduct inspections and other enforcement actions in connection with this matter.

 

As stated to the press, PRODHAB’s intention is to encourage companies to comply with their Data Protection obligations within the next few months.  This includes, when required by Law, the registration of their databases.

 

PRODHAB announced that next year it will initiate enforcement actions against companies storing or using personal data that fail to comply with the Law for the Protection of Individuals Against the Use of their Personal Data” (Law No. 8.968).

 

In summary, the following are the main obligation to be fulfilled by all companies owning or managing databases that contain personal information of individuals:

 

  1. Registration: All databases used for commercial purposes must be registered with PRODHAB. The foregoing includes all databases used for marketing and advertising mailing, as well as those containing general customer information (databases for internal use will be exempt from this registration requirement). Such registration will not entail any transfer of data to the authority, as this data will remain in the custody of the company.  Certain operational and security protocols must be included in the registration application.
  1. Informed consent: When it comes to collecting personal information, the prior and express consent of the relevant data owner must be obtained. Such consent in turn must comply with specific requirements and also provide specific information before the disclosure of personal data, as well as clarify certain information in connection with the exercise of the Access, Rectification and Elimination Rights.
  1. Use of information: Database holders may only use disclosed information for the purpose for which it was originally requested, and in case such data is intended to be transferred or disclosed to a third party, holders must have the corresponding authorization for said purposes, the relevant registration of said data with PRODHAB, as well as the corresponding protocol.
  1. Privacy policies: All websites must adjust their privacy policies, which should at least contain an express reference to Law No. 8968, as well as all rights protecting data owners. If governed by the corresponding ISO standard, a cookies policy drafted in accordance with the law must also be included based on the collection of browsing data arising therefrom.
  1. Complaints handling procedures: Database managers must establish procedures to address queries, data rectification, handling of complaints, and the like. These procedures must comply with specific timeframes and requirements.  They should also establish operation protocols and take all physical security and technological measures as required to protect databases and the entire system in which client data is being stored.

 

In the event of violation of this Law, and according to Law No. 8968, PRODHAB may impose fines of up to 16.4 million colones (approx. US$ 30,000.00) in addition to eventually suspend the use of infringing databases.

 

For further information please email us at info@blplegal.com

BLP – TAX NEWS ON LINE AUGUST, 2016

OFFICIAL GAZETTE SUMMARY –July 2016 –

 

 

Laws

Tax Information Exchange Agreement between Costa Rica and Ecuador

 

Act No. 9360 dated May 24, 2016 ratified the “Tax Information Exchange Agreement between the Republic of Costa Rica and the Republic of Ecuador”.  Said Treaty has been signed for purposes of ensuring the mutual assistance and cooperation through the exchange of information between these countries to fight against detrimental tax practices.

 

(Published in Item No. 124 of Official Gazette No. 138 dated July 18, 2016)

 

 

Executive Decrees

 

Free Trade Zone Control and Assessment

Executive Decree No. 39698-H dated March 1, 2016 established a free trade zone regime inspection and evaluation procedure for purposes of defining any relevant actions, timeframes, stakeholders, and other conditions necessary for the development and application of this regime by the Tax Administration.

(Published in the Official Gazette No. 128 dated July 4, 2016)

 

Authorized Purchases

Executive Decree No. 39732-H dated April 21, 2016 amended the Regulations to the General Sales Tax Law.  Said amendment clarified certain definitions, established an appropriate tax assessment, and changed the applicable procedure and requirements for special orders to authorize purchase transactions exempt from the payment of the corresponding Sales Tax.

(Published in Item No. 114 of the Official Gazette No. 130 dated July 6, 2016)

 

Update of the Single Tax per Fuel Type

Pursuant to Executive Decree No. 39829-H dated July 11, 2016, the amounts of the Single Tax per fuel type were updated based on the following chart:

Fuel type per liter Tax (colones)
Regular fuel 233.50
Super fuel 244.25
Diesel 138.00
Asphalt 47.25
Asphalt emulsion 35.25
Bunker 22.75
LPG 47.25
Jet Fuel A1 139.75
Av Gas 233.50
Kerosene 66.75
Heavier diesel (gas oil) 45.50
Heavy naphtha 33.50
Light naphtha 33.50

These amounts will be effective as from August 1st, 2016.

(Published in Item No. 132 of the Official Gazette No. 146 dated July 29, 2016)

 

 

Administrative Resolutions

 

Submission of Information to the Tax Administration

Pursuant to Resolution No. DGT-R-31-2016 dated May 24, 2016 the Tax Administration established a number of rules that must be followed by taxpayers when submitting or filing information or documentation during an inspection procedure.  Such rules include the following:

  • The relevant information or documentation must be submitted along with a communication indicating the documents to be filed, which must be duly signed by the specific taxpayer.
  • Any original documents and certified copies must be submitted in an orderly manner, in good condition, must be legible and numbered, and inserted in folders or binders; even if they are submitted in several boxes.
  • In case of submission of electronic information, such data must be compatible with “Word” (“docx” extension), “Excel” (“xlsx” extension) or “Adobe Reader” (“pdf” extension).

In case of non compliance with the aforementioned rules, the specific taxpayer will receive a notification in which he will be asked to comply within a 5 business day term.  If such taxpayer remains non-compliant following expiration of the aforementioned term, the relevant information will be considered not submitted.

(Published in the Official Gazette No. 128 dated July 4, 2016)

 

Update of the Specific Tax per each Milliliter of Absolute Alcohol

Pursuant to Resolution No. RES-DGH-031-2016 dated July 8th, 2016 the amounts of the specific tax per each milliliter of absolute alcohol were updated based on the following chart:

Alcohol percentage per volume Tax (colones per milliliter of absolute alcohol)
Up to 15% 3.18
Over 15% and up to 30% 3.81
Over 30% 4.44

Effective as from August 1, 2016.

(Published in the Official Gazette No. 145 dated July 28, 2016.)

 

TAX OBLIGATIONS

 

Date Tax return to be submitted
 

16

–      D-103 Withholding Tax

–      D-104 General Sales Tax

–      D- 105 Simplified Tax Regime

–      D-106 Excise Tax

–      D-107 Tax on Casinos

–      D-113 Tax on Profits and Capital Gains from Investment Funds

–      D-114 Single Tax per fuel type

–      D-117 Specific Tax on alcoholic beverages

–      D-171 Specific Tax on canned non-alcoholic beverages and toilet soaps

–      Tax on Tobacco products

 

RELEVANT INFORMATION FOR TAX PURPOSES

 

Current base salary for 2016 ¢424,200.00
Current interest rate (March 1, 2016) 12.92%
Reference BCCR USD exchange rate

(July 31, 2016)

Purchase: ¢543.29
Sale: ¢556.16