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  • Writer's pictureAlonso Saborio

Tax Bill receives Constitutional Court green light.

The Constitutional Court ruled that the Tax Bill that has been approved by the Costa Rica Congress in first debate is in complete compliance with the Constitution. The decisión was unanimously approved by the seven judges and means that the Tax Bill can continue its procedure in Congress.The Bill now needs to be discussed and voted in a Second Debate in Congress to become Law.


It is expected that the bill is enacted before the end of 2018, meaning that the Law would possibly be enforced the second semester of 2019.

For further information regarding the changes to the Tax Law introduced by this Bill please relate to our article “Tax Reform: What taxpayers must know


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