On February 15, resolution MH-DGT-RES-0002-2024 was published, in which it mentions the obligation for companies classified as Large Taxpayers, to present financial statements audited by a CPA, without the need for a formal request by the Tax Administration, if the company declares a tax liability equal to zero or negative tax base, this starting from FY 2023 on.

Companies must submit these audited financial statements within three months after the end of the tax period corresponding to income tax, which may be extended for another equal period, upon duly justified request by the taxpayer as a fortuitous event or force majeure.

See:

https://jadelrio.com/storage/Boletines/CostaRica/Boletin/MH-DGT-RES-0002-2024.pdf

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