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NotiCen PDF file 1999 right arrow Sep

Costa Rica's New Tax Law Goes Into Effect in October]

LADB Article ID: 54137
Category/Department: Costa Rica
Date: 1999-09-30
By: LADB Staff

On Oct. 1, a new tax law (Ley de Modificacion del Codigo de Normas y Procedimientos Tributarios) goes into effect with stiff penalties for late payers and tax delinquents. Under the law it replaces, taxpayers caught cheating on their taxes were liable only to pay the amount they owed, with no interest charges or penalties.

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