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Costa Rica Corporations Are Being Liquidated For Non Payment of Corporation Tax

The National Registry of Costa Rica which oversees and manages the Corporation recording section has initiated the process to liquidate any corporation that owes more than 3 past due payments of the corporation tax (Impuesto de Personas Juridicas).   Pursuant to Article 6 of Law 9024 (corporation tax law) the National Registry may initiate the dissolution process of any corporation that has not paid the corporation tax for the past 3 years.    To that end the National Registry has initiated the first step which is to public notice in the official government Gazette (La Gaceta).  Once notice is published, Article 207 of the Commercial Law allows a s 30 day period to object to the dissolution.   Once that 30 day period expires the corporation will proceed to administrative dissolution and any debt for corporation tax that is outstanding will result in a preferential lien being placed on the property owned by that corporation.

The Constitutional Court had found certain portions of the corporation tax law (Law 9204)  unconstitutional.  As a result the government has drafted and presented to the legislature a new and revised corporation tax law which is expected to come into effect in 2017.   However as part of its resolution the Supreme court validated the existing debt for the corporation tax for the past years.   It is this debt that the government is now trying to collect by forcing the liquidation of the company.

The following are the copies of the publications made by the National Registry with the names of the corporations subject to dissolution:


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