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The Costa Rican government imposed a Corporation Tax on all corporations registered in the National Registry. The tax had been imposed in 2012 and was charged during the years 2013, 2014 and 2015. For 2016 the Constitutional Court had ruled that certain provisions of the corporation tax were unconstitutional and ordered that the tax could NOT be charged for 2016. However the Constitutional Court was clear in its ruling that the tax charged from 2012, 2013, 2014 and 2015 was valid and could not be avoided. In the meantime the Legislature approved another corporation tax law which is due to come into effect in 2017.
