{"id":11728,"date":"2020-03-30T10:44:46","date_gmt":"2020-03-30T08:44:46","guid":{"rendered":"https:\/\/garciabodan.com\/?p=11728"},"modified":"2025-08-11T19:58:40","modified_gmt":"2025-08-11T17:58:40","slug":"tax-measures-to-mitigate-the-economic-effects-of-covid-19-are-approved-in-costa-rica","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/tax-measures-to-mitigate-the-economic-effects-of-covid-19-are-approved-in-costa-rica\/","title":{"rendered":"Tax measures to mitigate the economic effects of COVID-19 are approved in Costa Rica"},"content":{"rendered":"The Legislative Assembly decreed the Law 9830 \u201cTax Relief Law\u201d, authorizing a tax moratorium consisting of the postponement of the income tax payments, VAT and customs duties for a period of 3 months. The unpaid taxes must be paid no later than December 31st<\/sup>, 2020 without interest or penalties.\n\nIt is also removed the partial payment of April, May or June, and it\u2019s exonerated the VAT commercial leases for the months of April, May and June.\n\nFor all the benefits of this rule, it is necessary to be enrolled as taxpayer before the General Tax Directorate.\n\nThe regulation of this rule was published on March 29th, 2020 in the Gazette, and it clarifies that the moratorium is only for material effects and not formals, in other words, the taxpayers must present their declarations in time and in due form. The regulation explains that the payment may be done in a single tract or through the granting of payment facilities on the part of the Administration (payment by installments established in Article 38 of the Tax Standards and Procedures Code). This installment will be without interests, but it must be requested no later than October 15th, 2020, with a maximum period of six months; and complying with the following 3 conditions:\n