Costa Rica: Tax payment no longer required | KPMG | GLOBAL
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Costa Rica: Tax payment no longer required before administrative review

Costa Rica: Tax payment no longer required

The Constitutional Court (la Sala Constitucional) issued a decision finding that provisions of the tax law requiring taxpayers to provide a guarantee or to pay the amount of a tax adjustment resulting from a tax audit—before the taxpayer can initiate a challenge of the adjustment before the tax administrative authorities—are unconstitutional.


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Accordingly, taxpayers are no longer required to pay the amount of the tax assessment before protesting tax assessments administratively. The case identifying information is: No 2016-12496 (31 August 2016)

The Constitutional Court must still issue complete text of the decision that declared sections 144 and 192 of Costa Rica’s tax law and section 182 and 183 of the tax regulations as unconstitutional. 


Read a September 2016 report [PDF 162 KB] (in both Spanish and English) prepared by the KPMG member firm in Costa Rica

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