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Originally, assets belonging to inactive companies were to be declared by March 2021 using form D-135, also known as "Asset Declaration for Inactive Legal Persons," but the required form changed and now it is form D-101 that should be used to present the declaration of

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Capital Gain is a benefit that results from a disposal of a capital asset—such as stocks, bonds or real estate—when the amount obtained in the sale exceeds the previous purchase price of the real estate, share or bond. Example: on December 1, shares are acquired

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2020 has been a year of many changes in relation to tax matters. Among them, the transition of the fiscal year. As of 2021 the fiscal period will run 12 months from January to December. Previously, the fiscal period in Costa Rica ran from October

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The Digital Signature was created back in 2005, when the Costa Rican Congress approved a law named “Electronic Documents, Digital Signatures, and Certificates Act” or Ley de Certificados, Firmas Digitales y Documentos Electrónicos. The digital signature is a combination of hardware and software which allows

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Being classified as a minority partner within a mercantile society, also called a minority shareholder, means that one has less than 50% of the shares. Due to their number of shares minority shareholders cannot exert pressure on company decisions made by the majority shareholder.The implications

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NANDAYURE (nan-ða ʝu'-re)Being born and raised Costa Rican, my first Geography memories date back to elementary school, where our first Social Studies lessons would inevitably be linked to the country's administrative division into provinces, cantons, and districts.And then, I first learned about Guanacaste, its people, traditions,

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The National Commission for Vaccination and Epidemiology has established the risk criteria for the upcoming COVID-19 vaccine. Risk factors and chances of infecting others have been taken into consideration to establish the list of who be amongst the first to receive the vaccine.Consequently, the elderly

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