BLP Perspectives

On December 23, 2022, Executive Decree No. 43852-H was published in the official newspaper La Gaceta setting forth the new brackets of the single tax on income received for personal dependent work or retirement or pension and other remuneration for ...
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Listed below are the moveable national holidays for 2023 to enable employers to plan for next year: https://blplegal.com/blp-web-2021/wp-content/uploads/2022/12/Newsflash-Feriados-2023-en-CR_FB-IG-LNK-ENG-1024x1024.png At BLP we have a team that can assist you with the process. For more information contact us at [email protected] or through ...
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January 1 is a public holiday regulated in the region as follows: Costa Rica: Under Article 148 of the Labor Code, January 1 is a compulsory payment holiday. An employer with a weekly payment method (non-commercial activity) who pays only ...
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Next Sunday, December 25, is the celebration of the Nativity of Jesus Christ, which entails the enjoyment of a holiday regulated in the region as follows: Guatemala: It represents a mandatory paid day off, which is applicable from 12 noon ...
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Our team specialist in Tax law shares the primary tax obligations for the 2023 fiscal year in Costa Rica. D-101 Income Tax Declaration

• Due within 2 months and 15 days after the closing of the company fiscal period.
• Taxpayers ...
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Giancarlo Andreoli Senior Associate Costa Rica [email protected]

In Costa Rica, recently, Law number 10.113 called "Cannabis Law for Medicinal and Therapeutic Use and Hemp for Food and Industrial Use" was approved, establishing six months to regulate said Law by ...
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BLP has advised EVERTEC, Inc. (EVERTEC, or the Company) in Costa Rica and Guatemala on the refinancing of its existing credit facilities; the new credit lines consist of $200 million of extended revolving credit and a $415 million term loan ...
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