Fiscal closing 2020
100% virtual event.
In this seminar the following topics will be analyzed:
- The characteristic features of the reform of the income tax law and its influence on the close of 2020: integration of various types of income.
- The 15-month special tax period and partial payments.
- The exchange differential.
- The limitation to the deductibility of interest.
- Asset record limits and depreciation usage.
- Business reorganization.
- Payments abroad.
- Deductions related to collaborators.
- Payments to expatriate and inpatriate employees.
- The CCSS position on partner collaborators.
- Inactive companies.
- Proportionality of VAT at the end of the year.
- D104 last declaration when there is unenrollment.
- Benefits for SMEs.
- Catalog of Cabys goods and services / Period 2021.
- Elimination or modification of partial payments.
- Obligation to present D151 (expires March 1, 2021) vs electronic invoice.
If you were unable to attend the event, you can purchase the recording here and recap the entire event.
Duration: 3:50 minutes.
- Francisco Villalobos. Founding partner of ICS Asesores Fiscales. Former General Director of Taxation
- Marco Durante. Managing Partner of BDS Asesores. Expert in Labor Law
It includes two interviews to locate the fiscal closure in the current context:
- The economic environment and the reading of the Central Bank’s economic plan for 2021, by the economist Rodrigo Chaves / Ex- Minister of Finance.
- The criminal responsibility of legal persons and comments on the first conviction for tax fraud in the history of Costa Rica, by Luis Lechtman / Master in Criminal Law