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Costa Rica

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Costa Rica Publishes Resolution on Selection Criteria for 2021 Annual Audit Plan

Costa Rica has published Resolution DGT-R-30-2020, which provides the selection criteria for the 2021 annual audit plan. The resolution provides that, in addition to the criteria established by the regulation on taxpayer selection for examination, the focus for audits in 2021 include the taxpayers in the following sectors and economic activities:

  • Agriculture, livestock, hunting, forestry, and fishing;
  • Exploitation of mines and quarries;
  • Manufacturing industries;
  • Supply of electricity, gas, steam, and air conditioning;
  • Construction;
  • Wholesale and retail trade;
  • Transportation and storage;
  • Accommodation and food services;
  • Information and communications;
  • Financial intermediation and insurance;
  • Real estate activities;
  • Professional, scientific, and technical activities;
  • Administrative and support service activities;
  • Education services;
  • Human health and social assistance activities;
  • Artistic, entertainment, and recreational activities;
  • Other service activities; and
  • Taxpayers who are dedicated to the development of the activities indicated in Article 3 of the Income Tax Law.

Note, Article 3 of the Income Tax law concerns exempt persons.

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