Category Archives: News

Reforms to trademark and patent laws come into force in Nicaragua

On Friday, April 3, 2020, laws No. 1024, Law on Reforms and Additions to Law No. 380, Law on Trademarks and Other Distinctive Signs, and Law No. 1025, Law on Reforms and Additions to Law 354, Law of Patents of Invention, Utility Models and Industrial Designs were published in La Gaceta, Official Newsletter, thus coming…

Administrative provisions Relating to Sanitary Registry procedures as a result of COVID-19 in Costa Rica

On April 1, 2020, the Costa Rican Health Ministry executed the directive DM-RM-0838-2020, related to the Administrative Regulations pertaining Registration, Renovation and Post-Registration Changes of Products of Sanitary Interest on the governmental platform “Registrelo”. These are some of the regulations issued in said directive: The validity of the registers of products of sanitary interest is…

New Bill – Moratorium for the VAT of the basic food basket

A new project was summited at the Costa Rican Congress, titled Moratorium for the Collection of the Value Added Tax of the Basic food basket to alleviate the economic effects of COVID-19 on the vulnerable population. It intends to delay up to two semesters after the end of the COVID-19 pandemic, the entry into force…

Work from home during COVID-19 in Costa Rica

The concept of telework becomes especially relevant during the coronavirus health alert in Costa Rica. Below, our specialist Labor & Employment team answers frequently asked questions about work from home: Q: How can I regulate the teleworking? A:  It must be regulated with a contract or with an addendum and it’s preferable to apply an…

Workers affected by COVID-19 may collect their labor capitalization fund

Today, April 1st the Costa Rican Congress approved a Law that allows workers to withdraw the savings accumulated in the labor capitalization fund in some cases. This measure seeks to palliate the economic effects of the labor flexibility measures implemented in Costa Rica by COVID-19. Some important aspects are: When can the worker ask for…

Moratorium on import taxes through the deferred payment mechanism

By resolution RES-DGA-147-2020 of March 30, 2020, the Costa Rica´s General Directorate of Customs made the deferred payment mechanism official through TICA system, for the months of April, May, and June 2020, for those importers who wish to avail themselves of the moratorium of the customs tax obligation on the definitive importation of merchandise, regulated…

Regulation for the Tax Relief Law in Costa Rica for the Coronavirus

The Ministry of Treasury issued the Regulations for the Tax Relief Law, which established the moratorium on the payment of VAT, Income Tax advance payments, excise tax, and import duties during the months of April, May and June 2020. The Regulations establish that taxpayers registered at the Single Tax Registry (RUT by its name in…

Reforms to the Guatemalan Commercial Code for the Coronavirus

Given recent governmental measures to address the COVID-19 situation, we provide a summary of the main provisions that facilitate the continuance of business and commercial activities by using remote communication technologies, digital signatures, and digital checks. Remote communication technologies allow parties to participate and make decisions in shareholders and directors meetings, as well as convoking meetings….

Legal implications of the Coronavirus (COVID-19) on Lease Agreements in Guatemala

Due to the State of Calamity decreed by the Guatemalan government, because of COVID-19, restrictive measures have been enacted to prevent the spread of the virus. Said measures have restricted the opening of shopping centers, offices and other private establishments, as they are not among the exceptions granted for the continuation of operations. Consequently, questions…

Moratorium on the Customs Tax Obligation

In the Scope No. 65 to La Gaceta No. 64 of March 29, 2020, the “Regulation to Law No. 9830 of March 19, 2020, on Tax Relief before Covid-19” was published. Regarding the moratorium of the customs tax obligation on the final import of merchandises, it regulates: Subject: Individuals or legal entities registered as taxpayers in…