Monthly Archives: February 2015

Tax on Legal Entities Declared Unconstitutional – Do I have to pay?

Tax on Legal Entities Declared Unconstitutional – Do I have to pay?

This week the Constitutional Court of Costa Rica declared unconstitutional the tax on legal entities. According with the Court’s decision, this tax is to be paid in 2015, and it will not be until 2016 that all corporations will be released from said duty. Does that mean that the tax is constitutional in 2015 and will become unconstitutional in 2016? There is no logic in that reasoning; the tax is either constitutional or unconstitutional. Consequently, it is our opinion that there is no obligation to pay the corporate tax in 2015. Of course, attempts from the Government to collect the 2015 tax can be expected, and giving the good fight might end up being more expensive than just paying. If you should require more information regarding this or any important matter, please contact us at info@navaslaw.com

COSTA RICA IMMIGRATION REQUIREMENTS – Criminal records for U.S. citizens must be requested from the FBI and not from the local police of the place where the applicant lives.

COSTA RICA IMMIGRATION REQUIREMENTS – Criminal records for U.S. citizens must be requested from the FBI and not from the local police of the place where the applicant lives.

It is important to remind our clients that the criminal records that need to be filed by all American citizens before the Costa Rican Immigration authorities to apply for a temporary or permanent residency, or for a working permit, must come from the FBI (Federal Bureau of Investigation) and not from the local police of the place of residency of the applicant. This provision became effective in late 2012.