Costa Rican Tax Authority now requires National Large Taxpayers declaring losses or zero profits to automatically submit audited financial statements

19 February 2024|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Costa Rica

National Large Taxpayers who declare losses or zero profits must now submit audited financial statements automatically, without waiting for a request from the Tax Authority.
Before this reform, National Large Taxpayers who declared losses or zero profits were only required to submit audited financial statements after a formal request from the Tax Authority.
Taxpayers with losses or zero profits in fiscal year 2023 have a specific deadline to submit their audited financial statements.
For taxpayers …

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