Corporations tax 2015 updated information.

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The court has declared today that the corporations tax will no longer be applicable as they believe it is unconstitutional, but the decision will be in place for fiscal year 2016.  

For those who haven’t paid yet, you need to determine whether to proceed or not with this payment.  In my particular case, I will hold it for a while until knowing more about it.

If a rule is declared void because they violate the Constitution, that void is so radical that is to say that never existed, it was never compulsory, do not produce any legal effect. Therefore, if someone did not pay the tax in previous years and has not yet paid in 2015, no authority can demand it or impose any sanction.
Article 91 of the Constitutional Jurisdiction Act allows the Court to “graduate and dimension in space, time or matter” the retroactive effect that judgments of unconstitutionality are by their very nature, and gives it the power to issue the rules necessary to prevent “would cause severe dislocations of security, justice or social peace.” In this case, the sizing prevents return for not harm the organization that charged, and already spending-tax, but not allowed to charge delinquent.


This week the Constitutional Court of Costa Rica declared unconstitutional the tax on legal entities. According with the Court’s decision, this tax is to be paid in 2015, and it will not be until 2016 that all corporations will be released from said duty. Does that mean that the tax is constitutional in 2015 and will become unconstitutional in 2016? There is no logic in that reasoning; the tax is either constitutional or unconstitutional. Consequently, it is our opinion that there is no obligation to pay the corporate tax in 2015. Of course, attempts from the Government to collect the 2015 tax can be expected, and giving the good fight might end up being more expensive than just paying.

The above is copied from other firm of tax attornies, but I certainly agree with them!