Costa Rica is considering the introduction of an alternate calendar tax year (1 Jan to 31 Dec) for certain taxpayers. Costa Rica's standard tax year is 1 October to 30 September.
Taxpayers that would be eligible for the alternate tax year include:
- Public institutions that are obliged to set their budget period between 1 January and 31 December;
- National airlines and related companies;
- Institutions obliged to prepare financial statements following the calendar year, including political parti…