Category Archives: Costa Rica

On April 25, 2022, the bill on the “Authorization of remission for the formalization and collection of Social Charges” was approved in a second debate, enabling the Costa Rican Social Security Authority, to carry out a remission of debt of employers and independent employees to the Costa Rican Social Security Authority for Sickness and Maternity…

On April 27, the Law to Strengthen Territorial Competitiveness that promotes the attraction of investments outside the Greater Metropolitan Area (GAM) was approved. At its entry into force, the law creates three new company categories to qualify for the free trade zone regime outside the GAM (except for the cantons of Palmares, Sarchí, Grecia, San…

On April 25, 2022, an amendment to article 9, subsection D, of the “Law to regulate teleworking” (Law 9738) went into effect through publication in the Official Gazette. The law was approved to guarantee respect for the personal and family privacy of employees after work, and to ensure the disconnection from employment during vacation periods…

In a second (final) debate on April 21, the authentic interpretation of the Law To Attract Remote Workers And Providers Of International Services was approved, stipulating that the immigration benefit to be granted for one year means that applicants will be able to request and obtain a visa for a period of less than one…

Due to the cyber-attacks reported by the Ministry of Finance on April 18, 2022, which are affecting the Ministry’s computer systems, including the TICA System, and which affect the normal development of the procedures established for the entry, transit, export, and nationalization of goods, Costa Rica´s Directorate General of Customs has issued a series of…

On Monday, April 19th, 2022, the reform of articles 94, 94 BIS, 95, 96, 97, 100 and the addition of subsection K) to article 70 of the Labor Code were approved in the second debate. According to these reforms, paternity leave is created, and the following modifications are made to the law: The employer is…

General scope resolution RES-DGA-079-2022 specifies the “Guidelines for procedures related to the transit, internment, mobilization, and exit of merchandise carried out by Free Zone Companies for the Logistics Services category.” These guidelines regulate the customs procedures that Free Zone Companies must follow within the Logistics Services category (SEL) for their operations of entry, exit, handling,…

The Competition Comission (COPROCOM) in Costa Rica announced yesterday that the thresholds for filing economic concentrations will be maintained for 2022. Therefore, according to the Law on Strengthening the Competition Authorities of Costa Rica (Law No. 9736) it is mandatory to notify and obtain the approval from COPROCOM for those concentrations that comply with the…

Through Law No. 10162, a temporary adjustment to the tax base of goods imported by sea for customs purposes is approved to mitigate the container crisis. Therefore, a table of freight values is established, depending on the country or region of origin of the merchandise, which can be declared on import DUAS to determine the…

On Monday, April 11, Costa Rica will celebrate 166 years since the hero Juan Santamarìa burned the so-called Mesón de Guerra rallying the country to defeat the filibuster forces at the Battle of Rivas, a fete of such importance that the day is celebrated as a mandatory payment holiday. Any company that uses a weekly…