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Published
on Wednesday, January 29,
2025
By
the A.M. Costa Rica
staff
Inactive
corporations, which
do not
engage in business but hold registered
assets, must pay a fixed tax of around ₡69,000
colones
($140).
Payments
can be made through the Virtual Tax
Administration (ATV) platform on the
Ministry of Finance’s website,
via online banking, or in person at public
and private banks across Costa Rica.
Failure
to pay may result in financial penalties,
interest charges, and restrictions on
conducting business with the government.
Non-compliant firms will also be unable to
register transactions or obtain
certificates from the Public Registry, the
ministry warned.
The
Ministry of Finance is the government
agency responsible for regulating fiscal
policy and managing public resources,
guided by principles of economic
efficiency and effectiveness.
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