Taxpayers that are in the industries or conduct any of the economic activities listed by the Tax Authority should prepare now as they could be audited during 2022. Other criteria mentioned in the Regulation of Objective Criterions for the Selection of Taxpayers for Tax Audits also may apply.
Through Resolution No. DGT-R-34-2021, Costa Rica’s Tax Authority listed the industries and economic activities that it will consider as a criterion for selecting taxpayers for tax audits in the Annual Audit P…