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Transfer Pricing Costa Rica

MH-DGT-RES-000-2025

in Audit

Transfer Pricing Costa Rica Establish the obligation and procedure for certain taxpayers to submit an annual informative return regarding transactions with related parties, whether domestic or foreig...

Carlos Mario Fajardo Lizano.

Difference between Salaried Employees and Private Services Contract.

Difference between Salaried Employees and Private Services Contract. Every business activity with profit motives is subject to the offering of goods and services in the market. One of the pillars for ...

consulting taxes

Nov 27, 2023 Finance

Carlos Mario Fajardo Lizano.

Accounting Policies, Changes in Accounting Estimates and Errors.

Accounting Policies, Changes in Accounting Estimates and Errors. Section 10 NIFF SMEs | IAS 8 In business, it is essential to establish the objectives and policies that strategically guide management....

audit consulting

Sep 27, 2023 Finance

Carlos Mario Fajardo Lizano.

Law 7600 and Social Responsibility

Para las empresas es importante considerar el alcance de esta ley tanto desde un punto de vista de responsabilidad social así como también desde una perspectiva de gestión de recurso humano, en el pri...

consulting

Aug 3, 2023 Finance

Carlos Mario Fajardo Lizano.

The Sarbanes Oxley Act

The Sarbanes-Oxley Act (SOX). The Sarbanes-Oxley Act (SOX) is a United States federal law enacted in 2002. It is primarily designed to protect investors and ensure the accuracy and reliability of fina...

audit consulting

May 30, 2023 Audit

Carlos Mario Fajardo Lizano.

Open a bank account in Costa Rica

SMEs Steps to Open a Bank Account in Costa Rica Setting up your business in Costa Rica will require a Bank Account, the process, as in any other country, will face some small challenges with the docum...

audit consulting taxes

Apr 29, 2023 Finance

Carlos Mario Fajardo Lizano.

D195 - Inactive Corporations Costa Rica

D195 - Inactive Corporations Costa Rica Summary To fill out the D195 form for an inactive corporation in Costa Rica, you must provide information about the value in books of your assets, liabilities. ...

consulting taxes

Apr 27, 2023 Taxes

Carlos Mario Fajardo Lizano.

Income Tax Hacienda Costa Rica

Income tax based on Law 7092 Rates 2023 Tax Return for the ordinary period between January and December. EAID = Earnings After Intereses and Depreciation. Business (Corp,LLC) Independents - Profession...

audit consulting taxes

Feb 1, 2023 Taxes

Carlos Mario Fajardo Lizano.

7 principles of ISO 9001:2015

When analyzing the information from a Quality Management and Assurance approach, we must remember the 7 principles that organizations must establish under ISO 90001:2015 to provide confidence to all i...

audit

Jan 28, 2023 Audit

Carlos Mario Fajardo Lizano.

Corporate Shareholder Information(RTBF)

What is the Shareholder Declaration? The Registry of Transparency and Final Beneficiaries (RTBF), established under Law 9416 – the Law for the Improvement and Combat of Tax Fraud – implements a digiti...

annual

Jan 28, 2023 Taxes

Carlos Mario Fajardo Lizano.

Luxury Tax

Who is subject to pay this tax? The event generating the tax is the ownership or ownership of a right to use, enjoy or enjoy real estate for residential use, as of January 1 of each year, located in t...

annual taxes

Jan 28, 2023 Taxes

Carlos Mario Fajardo Lizano.

Corporate Tax Costa Rica

Who is subject to pay this tax? Commercial companies, companies with a foreign branch or their legal representative and individual limited liability companies, registered or from now on registered in ...

annual taxes

Jan 28, 2023 Taxes

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