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Brackets on Wages tax, Income tax and Tax Credits were


A corporation is the legal person whose purpose it is


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

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

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 Digital Signature was created back in 2005, when the Costa Rican Congress approved a law named “Electronic Documents, Digital Signatures, and Certificates Act”

Being classified as a minority partner within a mercantile society, also called a minority shareholder, means that one has less than 50% of the

Global Income Law taxes the taxpayer based on their residence and not on the place where the income-producing business is located. This allows the system

If you own a business or work as an independent professional, consider that last December 1st, all products, and services charged with the VAT

A Sociedad or Business Association is a contract between a minimum of two individuals or legal entities in which the parties define the terms

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