Daniel Figueroa VillalobosAug 24, 20222 minIncome Tax Return for Inactive CompaniesPer Resolution DGT-R-075-2019 and its amendments, as of January 1, 2022, ALL legal entities in our country must file the Income Tax...
Daniel Figueroa VillalobosAug 24, 20222 minEconomic Realty Principle: What is it?According to Legal Opinion OJ-080-2018, the Economic Reality Principle is a method for interpreting the Tax Rules that assigns a meaning...
Daniel Figueroa VillalobosAug 24, 20222 minMarket Value Principle - What is it?The Market Value Principle is the value that a good or service has because of supply and demand within a region, i.e., what a buyer would...
Daniel Figueroa VillalobosAug 24, 20223 minValue Added Tax (VAT)Law 9635 introduced all Costa Ricans to a new way of paying taxes in the country, which we would have to get used to on very short...
Daniel Figueroa VillalobosApr 8, 20224 minFinancial Centralization and RegionalizationAccording to the Economic Commission for Latin America and the Caribbean (ECLAC), companies with regional operations in LATAM lost at...
Daniel Figueroa VillalobosFeb 9, 20222 minAccounting as a StrategyAccounting as an Aid for Decision-Making Having timely and complete accounting information implies an accounting effort and a series of...