Andrés Henao Torres Hacienda emite nuevos criterios sobre la aplicación de las NIIF en materia tributaria El Ministerio de Hacienda publicó la Resolución MH-DGT-RES-0015-2026 , mediante la cual establece criterios interpretativos sobre la aplicación de las Normas Internacionales de Información Financiera ... Jul 9, 2026
Andrés Henao Torres Ministry of Finance updates version 4.4 of electronic receipts The Costa Rican Ministry of Finance (Ministerio de Hacienda) has published an update to the technical document " Annexes and Structures Version 4.4 ," which governs the issuance of electronic invoices... Jun 30, 2026
Andrés Henao Torres The D-270 in Costa Rica: Everything You Need to Know About the New Informational Return. The Dirección General de Tributación(DGT) has introduced one of the most significant changes to informational reporting obligations in recent years: the implementation of the Monthly Summary Informati... Jun 25, 2026
Andrés Henao Torres Transfer Pricing Statement 2025 The MH-DGT-RES-TEMPORAL-0001-2025 resolution issued by Costa Rica’s General Directorate of Taxation (DGT) modified the deadlines and unified the filing calendar for the Transfer Pricing Informative Re... Jun 22, 2026
