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Published December 14, 2017, Vol. 17, No. 207
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Oscar Vargas clinic

Bacteria could have killed six premature babies
at Hospital Calderón Guardia

By the A.M. Costa Rica staff

The Calderón Guardia hospital reported that it has stopped childbirth services as a preventive measure, due to the presence of bacteria at the hospital center.

The bacterium, known as Serrata liquefaciens, has been detected in the hospital for the first time. It has the peculiarity of inhabiting the intestine, according to Marcela Hernández, an infectious disease specialist at the National Children's Hospital.

According to Carmen Zaglul, head of the Neonatal Service, this outbreak coincided with the death of six premature babies born with less than 33 weeks of gestation, with weights ranging between 700 grams and 1,800 grams and those who required mechanical ventilation, parental feeding and were in conditions of great vulnerability.

Doctors are analyzing the deaths to see if they are related to the presence of the bacteria.  On Wednesday, epidemiologists and infectologists from the Calderón Guardia and the National Children's Hospital analyzed the situation and issued control measures which were immediately implemented.

Maternity services will reopen next Tuesday or as soon as experts finish their assessments

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AM Costa Rica wire services photo
Authorities claims this is the first time the Serrata liqufaciens bacteria has been found in the hospital.

With the support of the Intra-hospital Infections and Epidemiology Committee, a series of measures were adopted to maximize disinfection in different hospital areas.

Among the actions that are being taken are the cleaning and deep disinfection of the birth and neonatology areas, strict isolation and restriction of visits.
.....

Former top magistrate could face
40 years in prison on rape charge

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By the A.M. Costa Rica staff


The Public Ministry requested a sentence of 40 years in prison for the ex-judge of the First Judicial Chamber, Óscar González, who is facing a trial for three alleged rapes of a female judge which occurred when she was his student and with whom he had a relationship.

The petition was made on Wednesday afternoon by the prosecutor Floribeth Rodríguez, who represents the state in the debate that is being held about the González in Heredia.

Rodriguez, who also requested six months of preventive detention for the former magistrate, told the court that she is asking for 10 years for each crime of rape and 10 years for an attempted rape.

This case goes back to 2012, when a judge surnamed Quirós, who at that time was working in González's office, denounced him for alleged harassment before the court and for rape before the Prosecutor's Office.

In mid-2013, in an eight hour session and 32 rounds of voting, and after repeated appeals by González against the procedure, the Supreme Court agreed to dismiss the magistrate for very serious faults. One year later, on July 28, 2014, 53 legislators voted in favor of revoking his appointment as magistrate.

According to the criminal accusation, the sexual assaults took place between 2001 and 2009, when, "the student-teacher relationship evolved into a romantic relationship characterized by sexual encounters.”

In her concluding statement, prosecutor Rodríguez explained that the victim contracted the papilloma virus due to the sexual attacks and assured the court that she was the victim of a cycle of violence.

"She was in a cycle of domestic violence that meant she could not put limits on the relationship, even though the victim was physically, emotionally and sexually abused. This led her to require psychological therapy. This is now the only way to stop the matter by filing the complaint,” said the prosecutor.

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Poder Judicial photo
The rape case got a lot of media coverage once it was made public.

The victim reported and explicitly described the attacks in her accusatory denunciation. She stated that two of the alleged rapes occurred in a motel in San José and one in an apartment in Heredia.

According to the indictment of the Prosecutor's Office, the judge raped Quirós in that apartment in 2009 after she refused to have sexual relations because she was menstruating.

"She did not shout or ask for help (at the motel), however, the fact that a victim does not ask for help does not mean that she is consenting. He used the victim as a sexual object and used her only for sexual intercourse. While the offender really thought of it as a love relationship," explained the prosecutor.

The trial against González began on October 9, and the victim testified in a closed session.

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A.M.  Costa Rica

Second News Page
Published December 14, 2017, Vol. 17, No. 207
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.....
The Turrialba Volcano shows signs of restlessness

By AM Costa Rica staff

The Turrialba volcano issued sporadic plumes of ash Wednesday afternoon.  The ashes flew toward the west and the Central Valley.

According to Geoffroy Avard, volcanologist of the Ovsicori-UNA, "we have a volcano with an open conduit, but this time it is not about releasing energy. They are just passive pulses that occasionally contain ash, as in this case."

Experts are not certain if the ash was released in the morning or even in previous days because of the rain and winds in the area, explained Avard.

The expert mentioned that the released ash is part of the normal activity of the volcano, "however one possible cause could be deep magma, but in very small quantity and almost undetectable.”

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OVSICORI photo      
The Turrialba Volcano spews ashes on Wednesday.

It could also be due to the rain of prior days, which could have caused fragmentation of the static magma dissolving it into ash. However, to date the true cause is unknown, added Avard.


The teacher who conquered the hearts
of a small indigenous community

By AM Costa Rica staff

In 1989, an applicant arrived at the Ujarrás indigenous territory. She knew nothing about the community but was there to do what she knew best, she was there to educate.

28 years later, Ana Cecilia Vásquez Carvajal was awarded the Mauro Fernández Acuña National Education Award for the legacy of her career.

The teacher served as librarian, special education teacher, and is currently the director of the indigenous school of Ujarrás.

For Vásquez, the key to educating a population is respecting the worldview of the community. 

It was not easy to gain the trust of the students and parents, because Vásquez did not understand many of their traditions or speak the Cabécar language. Little by little, the educator broke down community resistance and was finally accepted by the Local Indigenous Education Council (CLEI) , which dictates who can teach in their territories.

Vásquez said she has learned a lot from her students and it is satisfying for her to see how they have become professionals.

The National Education Award is awarded since 1986 to outstanding teachers of the education system.

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Casa Presidencial photo                   
Ana Cecilia Vásquez has devoted her life to teaching indigenous children.

The recognition is accompanied by a gold medal and economic compensation equivalent to a salary.

The winner will also enjoy a sabbatical year, during which Vásquez says she will learn English. She also wants to contribute to the construction of a shelter in Ujarrás after the damages of storm Nate in the area.






Residency experts

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RESIDENCY IN COSTA RICA
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...


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...
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Serving in Atenas area

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Phone: (506) 8314-8090
..

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    Phone:  2280-9692 / 2253-3705
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......
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A.M.
Costa Rica

Third News Page
Residency

Published December 14, 2017, Vol. 17, No. 207
Calendar
Opinion
Classifieds
Real Estate
Lifestyle
Food
About us
 
San José registers record low temperatures


By A.M Costa Rica staff

On Wednesday morning the thermometer installed at the Meteorological Institute marked a temperature of 15.2 °C in Barrio Aranjuez, San José. This is a record 4 ° C lower than the usual average for December.

The National Meteorological Institute (IMN), confirmed that, although the cold front is gradually moving away, temperatures will not rise significantly in the next few days.

The temperature in the Poas Volcano area at that same time registered 6.9 °C and in Liberia, one of the warmest areas of the country, it was 26.7 °C.

The director of forecasts of the IMN, Werner Stolz, explained that although the speed of the winds has slowed down, that does not mean that temperatures will immediately rise.

Stolz added that it is not likely that a similar chill will remain for the rest of December, but the conditions are monitored week by week.

Other areas with very low temperature records were Cerro Buenavista, with 4.6 °C and Coronado, with 12.3 °C

The latest data from the IMN indicate that the highest wind speeds are expected for Nicoya, at 86 kph.

Due the chilly weather, the Costa Rican Social Security Fund (CCSS) asked that those responsible for older adults not expose them to low temperatures.

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AM Costa Rica wire services photo      
Winds start to slow down but temperatures may not raise a lot, says the IMN.

Fernando Morales, director of the National Hospital of Geriatrics and Gerontology, urged the population to protect the elderly in the face of weather conditions.

Morales stressed that this population is very vulnerable to broncho-pneumonia and pneumonia.

According to the director of the medical center, in the last days there has been an increase in respiratory infections due to the low temperatures.

The CCSS also asked the people in charge of the elderly to keep them hydrated and not to forget the administration of their usual medicines and their nutritional needs.

Students design a spoon for those with Parkinson's disease


By A.M Costa Rica staff

Students Wilberth Mora Quesada, Rita Rojas Arias and Andrés Picado Cruz created a spoon with mechanical stabilization for patients with Parkinson's disease, which won the First National Contest of Appropriate Technology on December 7.

These students earned a fully paid trip to the Republic of Korea to participate in the AT Grand Symposium in the first half of 2018.

"We were quite surprised at the possibility of participating in the contest. When we came to carry out the patent study they told us about the contest and recommended that it could be a good project. That's how we enrolled," said Rita Rojas, a student of Engineering in Medical Devices at the Technological Institute of Costa Rica.

Second place was granted to Fabian Araya Ortega and Daniela Arias Quesada, who developed a wireless device to avoid “Forgotten Child Syndrome.”

Third place went to Allison Aymerich Pérez, a student at the Universidad Fidélitas, who created a mobile application that prevents possible flooding in river sewerage systems.

These three first places received a medal from the World Intellectual Property Organization (WIPO).

According to a statement from the Department of Institutional Projection of the National Registry, people from Belén, Pérez Zeledón, Jacó, Calle Blancos, Dulce Nombre, Corralillo, Santa Bárbara and Hatillo participated in the contest in addition to students from the University of Costa Rica, the Technological Institute of Costa Rica and the National Technical University.

In total, 55 people participated. The objective of this contest is to motivate the participation of students in the development of innovative ideas that positively impact the day to day lives of people and help them improve their quality of life.


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Registro Nacional  photo                 
The contestants came from both civil society and the academia.

Among the other finalist projects, the following stood out: a system of intelligent dumps, a mechanism for multipurpose energy use with recycled materials, a bicycle that produces electricity, also known as the Ecocleta, an integral system of visual location, and a camera that aids in avoiding traffic accidents.

The contest is organized by the WIPO and encourages people to develop projects to improve daily life, while being innovative and marketable within and beyond our borders.

The target audience is students from technical and scientific colleges, as well as university students. The launch of the contest was held in May of this year and is managed by the WIPO, the Intellectual Property Office of the Republic of Korea (KIPO) and the National Registry of Costa Rica.

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A.M. Costa Rica's Fourth News page
Published December 14, 2017, Vol. 17, No. 207
Calendar
Opinion
Classifieds
Real Estate
Lifestyle
Food
About us
.....

Three men recruited teenage prostitutes
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By the A.M. Costa Rica staff

Police forces arrested  three men named Artavia, Calderón and Mesén, all suspected of committing the crime of human trafficking for the purpose of sexual exploitation.

Four women, between the ages of 16 and 17, were also arrested by the Juvenile Criminal Deputy Prosecutor's Office for the same crime. Their houses, located in Hatillo, were also raided.

According to the investigations, the four accused teenagers recruited students from schools in the southern area of San José. The group of four would offer the students money in exchange for prostitution. The amounts would have ranged between ¢75,000 and ¢175,000 colones.

According to the evidence gathered so far, it is presumed that Artavia and Calderón paid to have sexual relations with the victims, while Mesén, could have been the person in charge of transporting the victims.

The Deputy Prosecutor's Office against Trafficking of People and the Illicit Trafficking of Migrants will take a preliminary statement from the three suspects to later analyze the requests for precautionary measures before the Criminal Court.

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Ministerio de Seguridad Publica photo    
The Public Prosecutor makes a call to possible victims to come forward to file charges.
The four recruited girls were transferred to the First Judicial Circuit of San José, for identification and analysis of the evidence to determine whether or not to file a formal accusation in the next 24 hours.

Vacation, travel and hospitality


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U.S. Income Tax Services (paid category)

Summers102317.jpg U.S. Income Tax Services
Marlene B. Summers
T
ax Accountant
Let’s discuss your tax situation.

Marlene
                                  Summers
The IRS has become more aggressive and if you have not filed, you must do so. 

However, there are solutions to problems and your situation may be better than you think.

If your filing is not up to date, Streamlined Filing can be used with no penalties.

Including disclosure of foreign corporations to avoid serious problems.

If tax payment is holding you back, the IRS has options to solve payment problems.

You can file current or past due FBARs without payment to meet IRS  requirements.

If you have yet to file, do it now as there is still time.

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n
Specializing in all matters of concern to U.S. taxpayers residing abroad including:
n
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• Up-to-date FATCA news.
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• Business consulting to facilitate working in Costa Rica.
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E-mail jrtb_1999@yahoo.com


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Tropical Homes of Costa Rica is offering the best selection of vacation homes, condos and long-term rental homes in Playa Flamingo, Playa Potrero and Playa Brasilito on  the Pacific Gold Coast of Guanacaste. A wide selection of private residencies is providing an excellent choice for  your stay in this beautiful part of Costa Rica.We are offering homes for every budget and every need. Please visit our Web page at www.tropicalhomesofcostarica.com or contact us at rentals@tropicalhomesofcostarica.com or call at (506) 2654-5442
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Spectacular rentals are available for low weekly prices on SellMyTimeshareNow.com at resorts such as Bahia Turquesa Residences and Villas Sol Playa Hermosa in Guanacaste. We have 
Timeshare
1- to 3-bedroom ocean and garden view timeshares available and most offer air conditioning, cable TV, fully equipped kitchens, and relaxing hammocks on private balconies. Enjoy the unique combination of seclusion and convenience as all resorts listed on our site are close to popular Costa Rican attractions and downtown 
centers, but are surrounded in lush, tropical forest. Villas are also available for sale in our inventory, so you can enjoy yearly vacations to this mesmerizing rainforest paradise. Please visit our rental inventory HERE!  or call us toll free at 877-815-4227, International: 603-516-0200.  Email: info@sellmytimesharenow.com
9049-7/31/17


Real estate-related services (paid category)

CRsolar

COSTA RICA SOLAR
Serving All of Costa Rica

BUY YOUR SOLAR HOT WATER SYSTEM NOW!
Perfect for hotels, Save up to 40% of your electric bill.
LATER we'll calculate a lower install price for your PV system, now More Watts per Panel, Smarter and more Capable Enphase Micro Inverters mean Less Cost and more Flexibility for You. Fully Guaranteed!

Canadian Solar
Enphase M250 Microinverters
New experienced install crews

CALL TODAY!
Paul 506-8898-9398

Email: Paul.Furlong@CR-Solar.com
WEB: http://www.cr-solar.com/en/
Blog: www.crsolar.net


        Household Furnishings

FineFurniture

FFine Furniture of Sarchi - Sarchi, Costa Rica
All our handcrafted products are made in Sarchi with pride and quality by artisans who are dedicated to designing, crafting, and delivering our furniture to you. Please visit our website and send us a picture and specifications of what YOU like, or just send us pictures from anywhere you wish. We will quote you right back with a more than competitive price and an on-time delivery date. Delivery and set up available throughout Costa Rica. We have different Costa Rican woods from which you may choose. 
www.FineFurnitureOfSarchi.com
Contact information:
Adolfo's Cell 506-8831-4306
 Tom in the USA 803-261-6000
Email: Info@FineFurnitureOfSarchi.com


Shipping services (paid category)

Shipping
Moving to Costa Rica or Back to the U.S.?
  10 Years of Happy Clients
Canadian English or Spanish Spoken
Excellent Service, Competitive Prices
Call  (772) 361-1050
Email:   shippingcostarica@gmail.com
Our Web:  http://shippingcostarica.com
Free Ebook: How To Import to Costa Rica HERE!
Shipping Costa Rica


Psychotherapy


Dr. Gray
Dr. Lucinda Gray
California Licensed
Psychologist
International Practice

• Anxiety
 • Depression
 • Relationship Problems
 • Trauma EMDR click here
 • NWM Training
 
CR (506) 2228-2041
US (310) 827-4241
doclucinda@gmail.com
www.LucindaGray.com
Learn more about 
New World Meditation: (Second Edition) Discover True Happiness Thru
Experiential Healing 
Click Here
9057-2/25/17


                     Legal Services
Adrian Fernandez
Attorney & Notary
A Fernandez
Notary services and registrations. Collections and foreclosures. Real estate and litigation. Corporate Law. Immigration. Estate planning wills and testaments, probate.

I provide the highest professional standards. Official documentation and Notary deeds are always translated in English for better comprehension, client satisfaction and safety.

 Call me for advice
    Phone:  2280-9692 / 2253-3705
    Email: ajfernandez@racsa.co.cr
    Law Office is conveniently located near  Mall San Pedro, 350 meters south  from the Hyundai dealer, Los Yoses, San José.
9181-7/3/17



 
A.M.
Costa
Rica
Fifth
news page


Published December 14, 2017, Vol. 17, No. 207
Calendar
Opinion
Classifieds
Real estate
Lifestyle
Food
About us

New commission will fight the black market in fuel

By
A.M. Costa Rica staff

The Chamber of Fuel Businessmen has created a National Commission to stop the illegal trafficking of gasoline and other hydrocarbons based products.

Engineer Alberto Mesén, president of the Chamber, said that the Commission will be in charge of training the police on product irregularities, "Because there have been situations in which agents do not know how to proceed." Police will also be trained on follow-up procedures and how to file complaints.

The union warned about the increase in irregular trade in hydrocarbons.

"This activity generates great losses to the country, pollutes the environment and threatens the health of Costa Ricans, because it is carried out in the open, without any type of control," the chamber said in a press release.

According to a projection made four years ago, every day about ten containers of black-market fuel enter the country, equivalent to 30 thousand liters each and this translates into a sale of 300 thousand liters per month.


FuelBlackMarket121417.jpg
AM Costa Rica wire services photo        
According to the commission, illegal fuel trade
harms the entire economy.


According to the records, service stations sell an average of 19,230 liters of fuel per day.

"The black market of these fuels strongly harms the economy of honest entrepreneurs who must comply with taxes and regulations established for this public service," said José Miguel Masís, Executive Director of the Chamber of Fuels Entrepreneurs.


Want to read more? Check out these books listed below!
Brodell
                Book
Costa Rica: Remarkable Tales from Our Super Vacation Spot

By the staff and contributors at A.M. Costa Rica
 (editor)A.M. Costa Rica celebrates its 16th anniversary with a compilation of classic news reports geared to the needs of foreigners living here and those elsewhere with personal or business interests in this vacation paradise. Each seeks to tell something new or original about the vacation and retirement mecca.  
Read a sample and purchase the book HERE!
Trapped in
                Damas Cave
Trapped In The Damas Cave, Costa Rica

A true story by author Dusty Pilot, who lived in Costa Rica for 11 years. Dusty tells his horrifying story of being trapped in the Damas Cave, near Quepos, for 26 hours. The book is available from Amazon in both digital and print format. Digital format will be on sale for $2.99. Visit Amazon.com to preview or purchase, or DustyPilot.com/cave.html More information Contact Dusty Pilot Email: dusty@dustypilot.com  US phone: 001 440 796-4105




Trouble
                with Cash

The Trouble with Cash
By John H Paterson

Greg and Liz must sell their property in Costa Rica to finance their retirement. They receive an offer for their full asking price of $1 million, but it comes with one condition...the payment is to be in cash. They go for it. Things go wrong. The money is stolen.The local police are no help so Greg devises his own plan to get their money back.  Review or buy the book on Amazon ON SALE FOR $0.99
 Click Here  Email:  j.paterson@riomagnolia.com 
Phone: (506) 8868-5561
 Watch book trailer here:
New World Meditation
New World Meditation: Focusing-Mindfulness-Healing-Awakening
By Lucinda Gray PhD

You will be Free to Live, Love, Work and Play in the Full Creative Expression of Your Authentic Self. New World Meditation is easy to learn, easy to practice, and profoundly transformational.  More information HERE!


Money, Flowers and More

MAKE GIFTS FROM DOLLARS OR COLONES

Running out of gift ideas? Author Dusty Pilot has just released easy to follow, step-by-step instructions for turning bills (dollars or colones) of any denomination into unique gifts such as flowers: roses, daffodils, daisies and poinsettias; shirts and blouses, and birds with flapping wings. In Time For The Holiday -- Give Unique Gifts Of Dollars or Colones."

It will be available at the discounted price of $0.99 until Dec. 25.. It is available at all major online book stores. Preview or purchase at Amazon.com, or visit https://www.dustypilot.com/holiday-money.html  For more information Contact Dusty Pilot: Email dusty@dustypilot.com. Phone 001 440 796-4105
Life is a Tropical Garden

    Life is a Tropical Garden
By Victoria Torley 

   
A quirky look at gardening in the tropics. What happens when a "Northern" gardener moves to Costa Rica? You have no idea….

 Email: victoriatorley1@gmail.com

Order this book here: CLICK HERE


Brodell book 2
The Dark Side of Pura Vida: Murder, Betrayal, Abduction and Revenge in the Vacation Paradise

By James J. Brodell. Retired baseball player Jack Patterson becomes suspicious after his younger sister dies in a Pacific Ocean rip tide while on vacation in Costa Rica. Jack has to go there to find answers to troubling questions. But soon he is hijacked by a gang of avengers led by an icy Costa Rican-American woman who carries twin pistols strapped to her chest. Jack soon helps uncover a web of corruption and greed . Read a sample and purchase the book HERE!

HowardBook

Guide to Costa Rican Spanish
(English and Spanish Edition)


This one-of-a-kind best-selling Costa Rica Spanish phrasebook will help anyone including older retirees master the basics of using Costa Rican Spanish in real-life situations. Retirees, expats and tourists will get the most out of Costa Rica, be able to communicate effectively with Costa Ricans and understand the local culture. A practical pronunciation will help you sound a like a native Spanish speaker.  The book is now available for sale on Amazon click here

Furlong102317.jpg

Bohemian Road Trip
By Paul Furlong

"Makin' it Real--a Road Trip," is basically three themes running concurrently: A motorcycle racer who betrays himself by quitting... who looks at his watch one day... and realizes he's thirty now... and if he was going to be a star, he would be by now. So he quits racing and takes a year long trip to see who else might be in his reflection.

The book is now available for sale CLICK HERE 

RDixonBook120317.jpg


WRITING A WILL?  EXPECTING AN INHERITANCE?

Most estate planning books focus on legal formalities. Pa$$ing On: What’s Fair in Family Inheritance? delves deeper, helping you avoid emotional minefields and create a will that’s fair to your survivors. Former Costa Rica resident Ruth Dixon-Mueller, Ph.D. brings a unique perspective to bear on inheritance practices in the United States. California attorney Fred Hertz adds useful advice for attorneys and clients. Essential reading for everyone involved in inheritance issues! “... a marvelously accessible book ... crafted with intelligence and thoroughness.” -- Kirkus Reviews Published Sept. 2017; $14.00 plus shipping at amazon.com: click here

A.M. Costa Rica's
  
Sixth News Page


Published December 14, 2017, Vol. 17, No. 207
Calendar
Opinion
Classifieds
Real Estate
Lifestyle
Food
About us
 

Key concepts to understand labor relations in the country
Rectangulo110117.jpg
By Kevin Chavarría - CPA

    What is Liquidaciòn?
The Costa Rica Labor Code establishes the procedure for dismissing employees. The employer is allowed to fire an employee for just reasons as detailed in Article 81 of the Labor Code. The employer has to compensate the employee, according to law, if there is no substantial reason for firing the employee.

    What are Preaviso and Cesantía compensations?
An employer has to pay cesantia (severance) compensation if an employee is fired from service without a reason. This compensation usually includes an average of 21 days salary for each year of service. An employer can also fire an employee giving him a stipulated notice period. The employer has to pay a Preaviso (notice) compensation if he does not want an employee to serve out the notice period. An employer might not wish  to pay the Preaviso and ask the employee to serve out the notice period. In  that case, the employer has to give the fired employee one free day a week  so he can look for other employment.

   How is compensation claimed?
An employer is allowed to compensate the employee if he does not want the latter to serve out the notice period. An employer cannot deduct the compensation from the benefits of an employee if the latter resigns without notice. The employer has to claim the compensation from court within 30 days of the termination of services. The employee has a full year to claim compensation though the employer is duty-bound to pay the compensation immediately upon termination of services.

    How is compensation calculated for immediate dismissal of employee?
The compensation to be paid to an employee for the notice period is based on the average earnings of the employee for the last six months.

    How is notice period calculated?
The notice period depends upon the time the employee has remained in  employment. If an employee has worked for more than three months but less than 6 months then the notice period has to be of one week. The notice period for more than six months of employment but less than that one year is two weeks. The notice period of service of more than a year is one month.
Rectangulo110117.jpg
Dismissal121417.jpg
AM Costa Rica wire services photo    
  

   How is the severance pay calculated?
The Cesantía is also based upon the days of service. A daily average of pay is calculated for the last six months of service. This daily average is  paid for the number of days of Cesantía based on the total time of  employment. For example, seven days of wages have to be paid as Cesantía if the total employment period was more than three months but less than six  months. Fourteen days' wages have to be paid for employment period of more than six  months but less than one year. Similarly, the Costa Rica Labor Code stipulates payment of Cesantía for varying durations of employment. Domestic  employees are also covered by Cesantía

   Is vacation pay and christmas bonus included in Cesantía?
The employee has to be paid pay additionally for any unused vacation time. In addition, the Christmas Bonus is not affected by the payment of Cesantía or  the Preaviso. The Christmas Bonus has to be paid if services of an employee are terminated before December. The amount to be paid is calculated based   upon the average of total pay earned from the previous December 1 to the  day of termination of services.


Kevin Chavarria CPA, is a accounting tax adviser based here in Costa Rica. He can be reached at kevin@chavarriacpa.com


.....
Real estate for sale (paid category)

44 LOTS FOR SALE IN GATED COMMUNITY

PLAYA AVELLANA, TAMARINDO, GUANACASTE
....

NewH110717.gif

Condominio Monte Donato II, is an unpretentious gated community, offering 44 lots at very accessible prices starting at only $19.995 and a monthly HOA fee of $28.

Located near Playa Avellanas and Hacienda Pinilla, at 3 miles from the beach. The project is located in a very quiet rural area. You will only hear sounds of birds and monkeys.  Playa Avellanas is one of the most beautiful beaches of Costa Rica and a Surfer’s paradise.

Common areas: Swimming pool, Rancho, shower, restroom, soccer field, play ground

Water: The project has its own well and a 13,200 Gallon storage tank.

Security: Guard lives on the premises. Perimeter enclosure.

Construction: No zoning plan. You can build when you want, what you want!

Lot Sizes around 250m2 / 2700 sq. ft.

For detailed information www.montedonato2.com/index

Cell: +506-8479-2384 - US Toll-Free: 1-888-263-2631

-English spoken
- Se habla español
- On parle français
- We spreken Nederlands

CODE 9267-9/28/17


Business for sale or lease (paid category)

Fishing Lodge for sale in Panama

DanielPeavy

Fishing Lodge For Sale In Panama. To many assets to
 list all.  Restaurant, bar, pool, 12 cabins, two 1 bedroom duplex, 3 hectares on the beach, 4 boats, boat storage,
boat ramp, 22 foot panga and more.  Remote and
Beautiful location on the fishing grounds. Built in
clientele list and a turn key operation. For more information and asking price our email address:
aquaad@hawaii.rr.com   Visit the site www.hookedonpanama.com

9284-3/22/18   



Live the dream!
Several profitable businesses, including a regional radio station, are for sale in Costa Rica. Certain purchases can provide the new owner with residency as well as a great lifestyle. So live your dream while making a profit. Contact: manager@crbusiness.biz.

Real estate brokers and agents (paid category)
CENTURY 21 JACÓ BEACH
Century 21

A Name You Trust,
Professionalism You Deserve

Tom Ghormley and the dream team!
Owner/Broker
in CR since 1979

Buying? Selling? Renting?
We Can Do It!
Let us help you live your dreams!
Beachfront, Views, Mountains,
Beaches, Houses, Condos,
Hotels, Restaurants, Projects,
Commercial, Investments and more

 Century 21 Jacó Beach
Playa Jacó, Puntarenas, Costa Rica
U. S. A. phone numbers:  (213) 283-5168 
or Toll Free: (877) 746-3868
Costa Rica phone number: (506) 2643-3356
Email: info@c21jaco.com
Web: www.c21jaco.com
9215-3/22/18


ReMax Playas del
                          Coco
We are an award-winning Team of Professional Agents working with Costa Rica’s #1 Selling Real Estate Agency RE/MAX Prestige Ocean Properties. Get to KNOW, LIKE & TRUST us and let us help you find YOUR Pura Vida! We have over 30 years of experience to educate our buyers and sellers in all aspects of Real Estate.  For Information on condos, homes, lots, farms, ranches, commercial or development property
CONTACT US TODAY with NO OBLIGATION whatsoever.

Link to Playas del Coco listings page HERE

Link to Playa Panama listings page HERE

Link to Playa Hermosa listings page HERE
Link to Peninsula Papagayo listings page HERE

Link to Playa Matapalo listings page HERE
Toll Free 1-877-293-1456
Email: michael@costarica-realestate.com

9174-2/7/18
.....
Real estate for sale (paid category)

284-3/22/18   


Charming country home in the mountains above San Ramon
Bril Cajar

Lot size is 500 square meters, total construction about 212 square meters, with living area of about 156 square meters. Three bedrooms (or two and an office), two and one half baths, shop/storage of about 30 square meters. Carport with space for two cars about 30 square meters. Completely fenced property. The area is peaceful and very secure.  For complete information click here

Contact Harv  in English and Spanish:
Email cap@lightsurfer.com  

Contact Marco in Costa Rica (Spanish) :
Email- marvama05@gmail.com
Phone- +506-84608000 or +506-8667-2823.  

Web page:  www.costarica-house.com

Or CLICK HERE FOR MORE COMPLETE INFORMATION
9266-12/5/17


Colinas del Sol
COLINAS DEL SOL Fenced Gated Lots for Sale

* Colinas del Sol is a fenced and gated project  in a quiet area.
* There are 88 clear titled lots.
* Mountain areas with great views.
* Gently sloping level areas ideal for hobby farms, gardening, fruit trees.
* Quiet place to get away from the busy city and beach crowds.
* All lots have gravel roads to them, water and electricity at each.
* Lots are 5,000 sq. meters or larger, starting at only $50,000 USD
* Located in Libertad, Guanacaste, northwest Pacific area of Costa Rica.
* 20 minutes to the Liberia International Airport
* 15 minutes to the Pacific Beaches
* 10 minutes to Medical Facilities
* 25 minutes to the Liberia Hospital
* 5 minutes to Vista Ridge Golf Club

Contact:
In Costa Rica, Jeffrey Sandi Murray:  jsandimurray@colinasdelsolcr.com
In the USA and Canada contact Jim Day: jimday50@aol.com or call 517-484-3675

For more information Click Here: www.colinasdelsolcr.com
9261-3/2/18



            Real estate-related services
 
                                    (paid category)


Costa Rica Solar

COSTA RICA SOLAR
Serving Atenas and Surroundings Areas

BUY NOW! Your solar hot water system, so in three months, we can calculate a lower install price for your PV system.  Perfect for homes and hotels. Save up to 40% of your electric bill. More Watts per Panel, Smarter and more Capable Enphase Micro Inverters mean Less Cost and more Flexibility for You.  Fully Guaranteed!

CALL TODAY!
Paul 506-8898-9398

OUR EMAIL:
andrefurlong@gmail.com
Paul.Furlong@CR-Solar.com
VISIT OUR WEB:
BuyaTimeshare.com
Browse timeshares for sale and rent by owner in Costa Rica at bargain prices. We connect existing timeshare owners with those looking to buy or rent a timeshare on the resale market. Timeshares on the resale market are up to 50% cheaper than those sold through the resort. Already own a timeshare and looking to sell? Stop saying “sell my timeshare” and let BuyaTimeshare.com help you find a buyer or renter.


CODE 9264-3/2/18

Remax Tamarindo

www.remax-oceansurf-cr.com
The experts in buying property in Costa Rica, with more than 20 years experience and the largest networked team of agents in the country.  We can help you learn if investing in Costa Rica is right for you with our low-key, educational approach to sales. Our professional agents can tell you more about Costa Rica properties, including condos, homes, lots and & commercial real estate. Twelve (12) agents to serve you, from Playa Marbella to Playa Dante in the Guanacaste, through our Tamarindo and Flamingo offices.

For more information, please contact our local phones: 506-2653-0073 Tamarindo / 506-2201-9056 Flamingo
Toll Free: 1-866-976-8898
Email:  info@remax-oceansurf-cr.com
   www.remax-oceansurf-cr.com


......
A.M. Costa Rica

Seventh News Page
Published December 14, 2017, Vol. 17, No. 207
Calendar
Opinion
Classifieds
Real Estate
Lifestyle
Food
About us
....

Tomorrow is the last day to pay the income tax

By
AM Costa Rica staff

The deadline to file and pay income taxes is tomorrow, December 15. Those who miss the filing are subject to fines and penalties established by the Tax Standards and Procedures Code.

All those public or private individuals or legal entities that perform profitable activities or businesses in the country must file a tax report.

The Vice President of the Accountants Association points out that the income tax consists of the profits generated from October 2016 to September of this year. Freelance workers should also declare their incomes for the same period.

In accordance with the Code of Tax Rules and Procedures, natural persons who report a maximum income of ¢3,517,000 are exempt from paying the tax.


Tax121417.jpg
AM Costa Rica wire services photo
Income tax declaration and payment runs from
October 2016 to September 2017.



......
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