Costa Rica Statute of Limitations for Tax Obligations
In Costa Rica for many years the statute of limitations for tax obligations was four (4) years. This meant that after four years the Costa Rica Tax Department could not look beyond that period of time to evaluate and establish any tax deficiencies. Well that has changed. Law 9069 has extended the statute of limitations from four (4) years to ten (10) years for: (1) taxpayers which did not register with the tax authorities (2) For taxpayers which registered with the tax department but failed to file tax returns and (3) For taxpayers whose tax returns have been deemed fraudulent.