While a lot of people are struggling for the dissolution of their anonymous societies, there is another very important legal issue that they cannot forget.
On September 1st, the collection of the new Tax on Legal Entities will be reintroduced under the Law on Tax on Legal Entities. The collection is now done by the Taxation Directorate, as an administrator and inspector under the new law.
But there are good news for micro and small businesses (SMEs). According to article 16 of the new law, those who submit information for the application of the SME condition to the Ministry of Economy, Industry and Commerce (MEIC), may be exempted from paying the tax to legal entities, as long as they submit the information before August 31st.
Applications that come after September 1st will be received, but will not be subject to exemption from the tax to legal entities for the period from September to December 2017.
For queries you can write to siec@meic.go.cr or call 2549 1400 ext 100.