Costa Rica’s General Directorate of Treasury publishes new criteria for selecting tax exemption regimes and beneficiaries under their supervision for audits

11 October 2022|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Costa Rica

Taxpayers or beneficiaries of tax exemptions granted and supervised by the Costa Rican General Directorate of Treasury who may be found in any of the 22 selection criteria should prepare now as they could be audited during 2022 and the following years.

On 7 October 2022, resolution N° RES-DGH-040-2022 (the Resolution), issued by the Costa Rican General Directorate of Treasury (in Spanish Dirección General de Hacienda) was published in the Official Gazette.

The Resolution contains 22 selection crit…

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