AMCostaRica©

ARCHIVE PUBLISHED TUESDAY, DECEMBER 18, 2018

                               AMCostaRica©
Cocal021518.gif

                              AMCostaRica©
Cielo111218.gif

...


New invoices open the door to computer hackers


By Jay Brodell
A.M. Costa Rica
Editor Emeritus


Costa Rica's new system of electronic facturas has left the door wide open for online hackers

Some readers have reported receiving email messages with attachments that contained viruses. The emails are designed to pretend that they are legitimate electronic invoices generated because of the government's new law.

The Ministerio de Hacienda created the electronic system to prevent cheating on taxes. Now the same ministry is using social networks to warn citizens of the problem.

Garland Baker, who writes about taxes and real estate for A.M. Costa Rica, said he discovered two virus-laden attachments in a batch of 60 email invoices he was handling for a client.

Baker also pointed out that each commercial transaction in the country generates three separate email messages. The first contains an invoice in portable document format, pdf. The second contains an attachment with the same invoice in Microsoft Excel spreadsheet format, xls. The third is a confirmation.

This gives a crook three separate ways to infiltrate a computer system because the attachments must be opened to be read. That can trigger the virus into action.

Many of the legitimate invoices come from the ministry and show this in the email address of the sender. Baker warned that some legitimate invoices may come from private email addresses.

He said that his computer protection system was able to identify and isolate the two messages that contained viruses. He also noted that he knows a lot about computers and has a sophisticated system.



Haker121818.jpg
A.M. Costa Rica wire services photo


Hackers can also counterfeit a sender's email address to show that the message came from the ministry or any other email account.



Hackers can also counterfeit a sender's email address to show that the message came from the ministry or any other email account. Usually savvy computer users do not open and delete any message with an attachment that comes from an unknown source.

Now, thanks to the new law, Costa Ricans and expats are obligated to open the attachment unless they know for sure that there is a virus therein.

Hackers infiltrate computers for a number of purposes, including stealing bank account and password information. They also can link infected computers to generate massive email campaigns, perhaps spreading viruses more widely.

------
Editor's note: Mr. Jay Brodell, A.M. Costa Rica Editor Emeritus may be reach at jay@amcostarica.com


U.S. Coast Guard helps capture boat with drug shipment



By A.M. Costa Rica staff


The United States Coast Guard in cooperation with the Costa Rican Coast Guard captured a boat with a shipment of 737 kilograms of marijuana and 240 kilograms of cocaine.

According to the police report, the boat ran aground on South Pacific Coast at Bahía Ballena.

The U.S. Coast Guard alerted the Costa Rican Coast Guard service to report that a boat that fled from them near Drake Bay in Osa de Puntarenas. They gave chase and the boat ran aground.

The police report said that "there were 1,173 packages in the vessel that contained 737 kilograms of marijuana and 240 kilograms of cocaine."

The confiscated vessel has two 200 HP engines and had no name or licensing data. The Costa Rican authorities found 12 empty fuel containers on the boat and these were also seized.

The investigators of the ministry of security are searching for the crew of the boat and.



Coca121818.jpg
A.M. Costa Rica wire services photo

Inside the boat were 1,173 packages that contained 737 kilograms of marijuana and 240 kilograms of cocaine.

According to the Security Ministry, during 2018 more than 24 tons of cocaine and more than 5 tons of marijuana have been destroyed.

DentalHorizontal.gif



   AMCostaRica©
AcademySale112218.gif



AMCostaRica©

Residency090418.gif



   AMCostaRica©
ARCR030818.gif




 AMCostaRica©
HOtel and resstaurant directory



A.M. Costa Rica: Second news page
Second news page


Comptroller alert for tax evasion for more than $1 billion


By
A.M. Costa Rica staff


A study was presented by the General Comptroller's Office on Monday, indicating that the actions the Finance Ministry has taken to control tax evasion have not been sufficient.

According to the study, the total revenue lost due to tax evasion could be ¢650,000 million (more than $1 billion). That equates to one out of every three registered taxpayers reporting zero tax or a negative balance.

"The audit area of the Financial Administration System issued an audit report on the effectiveness of the actions implemented by the Finance Ministry against the evasion of the sales tax period 2010-2017,” said the organization.

“The estimated amount of tax evasion in sales is around 650 billion colones," add the Comptroller's Office.

The institution reports that the actions developed by the Ministry of Finance against evasion of the general sales tax "have not been effective." This is causing concerns about the effectiveness of tax collection procedures and possible evasion of taxes with the new value added tax.

The sales tax is 13 percent and should be collected by all appropriate businesses when a sale is made and then delivered to the government. Under the current system, one of the main problems is poor general tax control and collection. A reduction in audits on individuals and small companies and a reduction of tax inspections are also part of the problem. In the period 2010-2917, the number of tax inspections went from 101 to 26.



Tax121818.jpg 
A.M. Costa Rica wire services photo
 
According Comptroller's office the total revenue lost due to tax evasion could be ¢650,000 million
(more than $1 billion).


The Comptroller's Office made a list of recommendations and sent them to the Finance Ministry. Among the recommendations, the ministry should improve enforcement actions, "in terms of the preparation and application of a plan of care, the implementation of indicators and contingency measures to resolve the weaknesses in the extraction and analysis of tax information and the timely follow-up to the determination and collection of tax debts."

The General Comptroller, created in the Political Constitution of 1949, is the institution responsible for monitoring the use of public resources by state institutions.










.....
























Residency experts

      AMCostaRica©
Howard090718.jpg
  • Costa Rica’s #1 SOURCE for relocation since 1980.
  • Experience what is is REALLY like to live in Costa Rica.
  • HIGHEST RELOCATION  RATE with well-over 10,000 people of all ages relocated SUCCESSFULLY with our tours and guidebooks.
  • The ONLY relocation tour LEGALLY LICENSED and APPROVED by the Costa Rican Government and RECOMMENDED  by The Association of Residents of Costa Rica (ARCR).
  • Best VALUE, contacts and MORE areas of the country covered.
  • ALL tours include a highly - INFORMATIVE two-day seminar with the country's most RENOWNED EXPERTS in their fields.
Sample Video of the tour HERE
Toll Free from U.S. 877-884-2502 or 800-365-2342
Costa Rica LANDLINE 011-506-2261-8892
Costa Rica MOBILE 011-506-8849-0081
Skype: costarisa
E-mail: christopher@costaricabooks.com
All tour conducted by Christopher Howard
Costa Rica¹s MOST-READ relocation author
See www.liveincostarica.com for details and itineraries
Code:9401-031019


               AMCostaRica©
Residency110117.gif

JAVIER ZAVALETA
RESIDENCY IN COSTA RICA

A full service immigration agency
U.S. and San José offices
There are four primary ways to apply for legal residency in Costa Rica:
    Retiree (Pensionado):  For those with a pension or other retirement income.
    Legal Resident (Rentista): For those with guaranteed non-salary income or savings.
    Business/Investor (Inversionista): For those with Costa Rican business or real estate investments.
    Marriage/Relation (Vinculo): For those married to or related to a Costa Rican citizen.


WHICH OPTION IS BEST FOR YOU?
Getting and authenticating documents can be a chore. We know how to do it. Experienced with many nationalities. Up-to-date on Costa Rica's evolving immigration law.
Your first stop for smooth, professional service and a positive experience.
Javier Zavaleta
Residency in Costa Rica

P. O. Box 86352, Los Angeles, CA 90086
U.S. Phone: (323) 255-6116
U.S.  Fax (323) 344-1620
Phone in Costa Rica: ( 506 ) 2226=0755  (En español )

Email:  javier@residencyincostarica.com
Web: www.residencyincostarica.com


        AMCostaRica©

The Relocation/Retirement tour with the
 *HIGHEST SUCCESS RATE
OF RELOCATION*

 (as reported by the moving companies)
Visit many rental options to actually experience the price/amenity options available in more of the areas chosen by Expats for security, comfort, and quality of life.

Meet many Expats who are willing to share their experiences and how the tour has value long after the “lust” wears off.
See how to choose a Retirement tour video by past guest!
HERE!

Ask the others what you get for your money, and then compare the quality of accommodations, quality, quantity and variety of food and drink to measure the best value for your money. 

Learn how others “talk the talk” and learn who really can “walk the walk”

Please visit my Web site  to contact my references.

George Lundquist, Retirement, Relocation, and Lifestyle Guide. Email : lundquistgeorge@gmail.com
9113-7/4/1
7

U.S. Income Tax & Accounting


        AMCostaRica©
James Brohl, C.P.A. & M.B.A.
US Income Tax,  U.S. GAAP Accounting
& Business Consulting
Brhol110117.jpg
Specializing in all matters of concern to U.S. taxpayers residing abroad including:

• IRS filing requirements of foreign income tax exclusion (up to $104,100 for 2018).
• Past-due tax returns: Taxpayers filing before an IRS notice do not face criminal sanctions.
• Reporting foreign financial assets: FBAR and foreign corporations.
• Up-to-date FATCA news.
• All US Tax return preparation:
individual, business, estate and trust.
• eFile returns: secure with faster refunds.
• Business consulting to facilitate working in Costa Rica

Telephone 8305-3149 or 2256-8620
E-mail jrtb_1999@yahoo.com
Code:9362-040819

       AMCostaRica©
U.S. Tax International
Plus Costa Rican taxes, accounting, and legal
 services. Over 16 years in Costa Rica

USTax022118.gif

  • U.S. Income Tax Preparation
  • Quarterly and Annual Payroll Tax Returns
  • Corporate Tax Returns
  • Tax Planning
  • Corporate Formation
  • FATCA Compliance - Form 8938
  • FBAR
  • Report of Foreign Corporations - Form 5471
  • Assist with back reporting and other filing issues
  • Take advantage of the Foreign Income Tax Exclusion
  • Applications for ITINs for non Resident Alien Spouses
Contact Us:
 U.S +786-206-9473
CR +506-2290-3060  or  +506-6242-9879

E-mail: accounting1@ustaxinternational.com
Web page: www.ustaxinternational.com
Code:9398-xxx





Regular Art Classes

       AMCostaRica©
Jude100818.jpg

Enjoy and relax while you learn how to paint and draw. Join our 
Regular Art Classes and Painting with Drinks Events.
Finish our  painting party and bring home with you a beautiful painting that you  created.

CALL NOW TO GET DISCOUNTS PRICE
AND FOR MORE INFORMATION !


Your Benefits When You Join:
        • Learn how to paint and draw
        • Relax and live a stress-free lifestyle
        • Know that art heals
        • Discover your hidden creativity
        • Make new friends
        • Get out of your comfort zone
        • Enjoy our paint and sip events

Follow us on Facebook
Email: jraym48@gmail.com
Studio Phone: (506) 2261-6746
Costa Rica
 Cell Phone: (506) 8924-3098
Costa Rica
 Place: San Rafael,  Heredia, Costa Rica

Code:9410-010519


Financial Advisor
    AMCostaRica©

AIMgraphic051018.jpg

Is JPMorgan Chase or your brokerage house closing your account?
IAM Has The Expertise To Help

- US registered investment advisor.
- Specializing in services for American expats since 2002.
- 90% of our clients are US expats in over 22 countries.
- Advisors with highest professional credentials: CFP/CFA.
- Proven strategies for retirement income optimization.
- Globally diversified investment portfolios.
- Competitive fees.

For free consultation with  Peter Brahm
US expatriate financial advisor

Email: peterb@iamadvisors.com

For more information  click here
Code: 9373-081418

C

Relocation and Retirement

       AMCostaRica©
MonacelBackground073118.jpg

Jacqui Monacell

Your “go to” person in Costa Rica!

Monacell073118.jpg

With over 25 years of experience in Costa Rica, we understand the inner-workings of the “Tico system” and offer a wide range of services for newcomers and expatriates!

    • Vehicles: purchase, sale, storage, repairs.
    • Real Estate: purchase, sale, title study, due diligence.
    • Legal Assistance: residency, power of attorneys, incorporation.
    • New Business: consultation, bank accounts, cellular lines.
    * Concierge services.

Visit our website to read more about our services and peruse our testimonials to see why we are recommended throughout the community!

Call or write us for more information and we will contact you the same day!

Cellular: (506) 8878-4932
Office: (506) 2271-1844
Email: info@yourcostaricacontact.com
Website:  www.yourcostaricacontact.com
Code:9392-110118


Real estate agents and services
       AMCostaRica©
Exclusive Source for
Costa Rica Real Estate
...
RemaxNew020818.gif

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
...
Ask for free tour to A.M. Costa Rica's readers
...
CR office phone: 506 2672-1298
CR cell phone: 506-8867-6929
Toll Free 1-877-293-1456
Email: michael@costarica-realestate.com
9174-2/7/18

  AMCostaRica©
Costa Rica's first Realtor specialized in Eco Properties, Eco Consulting, Green Living and Hotel Real Estate & Hotel Consulting. Own farm with sustainable development project under planning.





 
• Specialized in the Central and South Pacific, Hotels in the whole country.
• Great network of Realtors, to find your dream property.
• Homes, condominium & luxury homes.
• Eco lodges and hotels.

• Green properties and waterfalls.
• Farms and project developments.
• Property management in the Jaco/Garabito area.

• Hotel Real Estate and Hotel Consulting.

   

Emails:
info@ecorealtorscr.com

peter@hotels4salecostarica.com

Visit our sites:

www.ecorealtorscr.com 
www.hotels4salecostarica.com
Telephone: +506 8825-6556
US phone: 1-626-461-7851
 Skype: ecorealtorscr

Follow us on Facebook: ecorealtorscr

Green NAR designee, member of the CCBR, CRGAR
Code:9368-112118



Third news page

JetBlue announces flight between
New York and Guanacaste


By A.M. Costa
Rica staff

Jet Blue Airline is starting flights between John F. Kennedy International Airport in New York and Daniel Oduber International Airport in Liberia, Guanacaste.

This new flight stands out because it offers JetBlue’s exclusive ‘Mint” service. The Liberia airport will become the airport in Latin America to which the airline offers this service which includes fully reclining seats. 

The flight from New York arrives at Liberia, Guanacaste every Saturday at 2:49 p.m. and 10:14 p.m. during high season with the aim of giving a premium service to all tourists.

Maria Amalia Revelo, Tourism Minister, said this flight will continue to boost the tourism industry in Guanacaste.

"The Mint plane offers more convenience to travelers and thus opens up new possibilities to attract tourists to Guanacaste. This is the materialization of the negotiations carried out for the benefit of Costa Rica, a personalized service to meet the needs of modern passengers that brings us closer to our main source of the tourist market, a potential market of 24 million people.”

The Institute added that approximately 3,000 people are expected to arrive in Guanacaste with these new flights.

Giselle Cortes, director of international airports at JetBlue, said "We are proud to introduce our premium Mint cabin on the route between New York JFK and Liberia. This award-winning service offers our customers the option of flying with an unparalleled experience."

JetBlue121818.jpg
  Jet Blue courtesy
photo

  The flight from New York arrives at Guanacaste
every Saturday at 2:49 p.m. and 10:14 p.m.


Some of Mint's favorite features include fully reclining seats and benefits such as a signature cocktail, a tapas menu from the Saxon + Parole restaurant in New York City, fresh espresso from the cappuccino machine designed specifically for the transporter, Hayward and Hopper service kits and desserts from local manufacturers of ice cream. The aircraft, an Airbus A321, offers a self-service station with free snacks, soft drinks and water, free Fly-Fi for all clients on the flight and power outlets in each seat.

JetBlue is a New York-based airline and a leading company in Boston, Fort Lauderdale, Hollywood, Los Angeles, Orlando and San Juan. It transports more than 40 million passengers a year to more than 100 different cities in the United States, the Caribbean and Latin America with an average of 1,000 daily flights.

hotelrestaurant103017.jpg


BLUERIVER112118.gif



Suenos110118.gif



RioMar090718.gif



Croc070518.gif


Cocal070518.gif


Palermo111717.gif




A.M. Costa Rica: Fourth Costa Rica news page Fourth news page


57 percent of bridges studied have
serious damage, say specialists


By A.M. Costa
Rica staff

The National Laboratory of Materials and Structural Models of the University of Costa Rica inspected a total of 600 cantonal road network bridges between 2010 and 2018. Another 75 bridges are scheduled for inspection.

The study was performed because the municipalities involved need to know the condition of their bridges, said one of the specialists.

The information collected and processed included issues related to basic inventory factors (location, typology and materials) and functional condition (identification of damages and possible interventions). This information allowed for an updated and useful diagnosis so that municipalities can define the best intervention strategies for these structures.

Josué Quesada, an engineer of the organization, said the inspections began in 2010 in parallel with the other work that is related to these structures, such as trainings for the engineers and municipal personnel, and collaborations in management plans and intervention of bridges in critical condition.

Quesada  said that there are regular inspections of bridges in municipalities that have a specific agreement with the laboratory, but that inspections can be made for other municipalities even if an agreement has not been formally established.

With the information generated from the inspections, the local municipalities can also begin the management process for attending to repairs, considering important aspects of functionality and capacity of the structures, and even prepare for unexpected natural events.

"Some of the cantons that had problems with Hurricane Otto or Storm Nate, already had information and inspections completed. Many of them had made interventions that allowed them to better resist those events," said Quesada.

The most important results of the study are:

- 70 percent of the cantonal bridges are less than 15 meter.


- 65 percent of the bridges have only one lane.
Bridge121818.jpg
National Laboratory of Materials courtesy photo

57 percent of the bridges have at least one
qualified element with serious damage.


- Most bridges have simple beam and steel type superstructures (which makes them more susceptible to corrosion).


- 57 percent of the bridges have at least one qualified element with serious damage, so it can be said that about two out of three bridges has at least one serious damage is identified in any of the elements.

- The most frequent deterioration is the undermining of bastions, because their foundations are built in areas susceptible to the action of river beds or there have been important changes in the basins.

- The second most identified deterioration is corrosion, especially in beams.

- The third is the rails in poor condition or absent, which contributes to a road safety problem.

- Of the structures analyzed, at least 10 of the inspected bridges suffered significant collapses or damages that warranted their reconstruction.

According to the Institute, there are agreements with 49 of the 82 municipalities throughout the country. Only 28 cantons have complete bridge inventories. The inspection covered a total of 42,189 m2 of bridge area.


Vacation, travel and hospitality (paid category)

HGTopImage050418.jpg

Visit the Largest Gallery in Costa Rica

Featuring artistic expressions of Costa Rican culture, heritage and traditions, the Hidden Garden Art Gallery has been your source for fine art since 2010.  Fifteen rooms of art in a beautiful, tranquil setting, with more than 65 artists showcasing traditional and contemporary paintings, sculpture, photography and giclée prints.  

Located just 5 kms west of the Daniel Oduber International Airport (LIR) towards the beaches.

Stop in for a visit and enjoy the view!

HGentryImage050418.jpg

Visit our Web site at:  www.HiddenGardenArt.com 
Contact us by email: info@HiddenGardenArt.com   

Find us on Trip Advisor, Facebook, Twitter, Moon Travel Guides & Frommer's


Gallery hours: Tuesdays-Saturdays, 10 a.m. to 4 p.m.
C.R. phone: 8386-6872 / 2667-0592
U.S. phone: 702-953-7073

Code:9371-080618

9214-8/2/17

U.S. Income Tax Services
(paid category)


U.S. Tax International
Plus Costa Rican taxes, accounting, and legal
 services. Over 16 years in Costa Rica

USTax022118.gif

  • U.S. Income Tax Preparation
  • Quarterly and Annual Payroll Tax Returns
  • Corporate Tax Returns
  • Tax Planning
  • Corporate Formation
  • FATCA Compliance - Form 8938
  • FBAR
  • Report of Foreign Corporations - Form 5471
  • Assist with back reporting and other filing issues
  • Take advantage of the Foreign Income Tax Exclusion
  • Applications for ITINs for non Resident Alien Spouses
Contact Us:
U.S +786-206-9473
CR +506-2290-3060  or  +506-6242-9879
E-mail: accounting1@ustaxinternational.com
Web page: www.ustaxinternational.com
Code:9398-xxx
       Household Furnishings
(paid category)

FINEF011718.gif

Fine Furniture of Sarchi
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
E-mail: Info@FineFurnitureOfSarchi.com
or FineFurnitureOfSarchi@gmail.com



Shipping services
(paid category)

ShippingCR031018.gif
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!

U.S. Income Tax Services
(paid category)

James Brohl
James Brohl, C.P.A. & M.B.A.
US Income Tax,  U.S. GAAP Accounting
& Business Consulting
n
Specializing in all matters of concern to U.S. taxpayers residing abroad including:
n
• IRS filing requirements of foreign income tax exclusion (up to $102,100 for 2017).
• Past-due tax returns: Taxpayers filing before an IRS notice do not face criminal sanctions.
• Reporting foreign financial assets: FBAR and foreign corporations.
• Up-to-date FATCA news.
• All US Tax return preparation:
individual, business, estate and trust.
• eFile returns: secure with faster refunds.
• Business consulting to facilitate working in Costa Rica.
Telephone 8305-3149 or 2256-8620
E-mail jrtb_1999@yahoo.com