If approved, the bill would allow corporations to pay the annual tax owed for tax years 2016 through 2021 on legal entities without paying the interest and penalties.
On 1 March 2022, Costa Rica proposed Bill No. 22.905, which would allow corporations, subsidiaries of foreign companies and limited liability companies to pay the annual tax owed for tax years 2016 through 2021 on legal entities without paying interest and penalties. This benefit would apply from the date the law enters into force t…