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…
Category Archives: Blog
01
Apr
Apr
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…
01
Apr
Apr
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…
31
Mar
Mar
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…
30
Mar
Mar
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….
30
Mar
Mar
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…
30
Mar
Mar
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…
30
Mar
Mar
The General Tax Office and the Costa Rican Institute on Drugs issued a new Joint Resolution of General Scope for the Registry of Transparency and Ultimate Beneficiaries No. DGT-ICD-R-06-2020, which was published in La Gaceta No. 65 of March 30, 2020. Through this Resolution, the previous resolution is repealed, and important changes are issued in…
30
Mar
Mar
By communication SENASA-SFE-R001-2020 of March 27, 2020, the National Animal Health Service and the State Phytosanitary Service authorized the documentary review by the officials of those institutions, based on copies, impressions or simple photocopies of the original documents. Verification: The authenticity of the international veterinary certificate will be verified digitally with those countries that have digital…
30
Mar
Mar
We inform you that, due to new presidential provisions in the event of public calamity and orders for strict compliance, published on March 29, 2020 in the Diario de Centroamérica, provisions of March 16 – 21, 2020 are repealed. Therefore, it is determined that all air, land and sea borders throughout the national territory are…