Taxpayers that are in the industries or conduct any of the economic activities listed by the Tax Authority should prepare now as they could be audited during 2022. Other criteria mentioned in the Regulation of Objective Criterions for the Selection of Taxpayers for Tax Audits also may apply.
Through Resolution No. DGT-R-34-2021, Costa Rica’s Tax Authority listed the industries and economic activities that it will consider as a criterion for selecting taxpayers for tax audits in the Annual Audit Plan for fiscal year 2022.
The resolution includes the following industries and economic activities, as defined in the International Standard Industrial Classification of All Economic Activities, on the list:
Agriculture, animal production, hunting, fishing, and forestry
Mining and quarrying
Manufacturing
Electricity, gas and water supply
Construction
Wholesale and retail trade
Transportation and storage
Hotels and restaurants
Information and communication
Betting, gambling, casino and slot machines centers
Financial intermediation and insurance
Real estate, renting and business activities
Professional, scientific and technical activities
Administrative and support service activities
Public administration and defense, compulsory social security
Education
Human health and social work activities
Other community, social and personal activities
Private households with domestic staff
Extraterritorial organizations and bodies
The resolution will enter into force on 1 January 2022.
For additional information with respect to this Alert, please contact the following:
Ernst & Young, S.A., San José, Costa Rica
- Rafael Sayagués
- Randall Oquendo
- Daniel Quesada
Ernst & Young LLP (United States), Latin American Business Center, New York
- Ana Mingramm
- Lucas Moreno
- Enrique Perez Grovas
- Pablo Wejcman
Ernst & Young Abogados, Latin America Business Center, Madrid
Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
- Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
- Raul Moreno, Tokyo
- Luis Coronado, Singapore
For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.