Partial payment of income tax should be made before Wednesday
March 21st, 2013 (InsideCostaRica.com) If you’re a business owner or self-employed, don’t take off for Holy Week vacation without remembering to make your partial payment of income tax before you leave.
The Income Tax Law forces taxpayers to make partial payments before the last business days of March, June, and September each year.
However, this month the last day by which taxpayers can make their payment is Wednesday, March 27th, due to the Easter holidays.
Tax specialist Jose Maria Oreamuno of the firm Facio & Canas explained that in the past there were no penalties for late payment, but the government will now charge penalties and interest.
The tax is paid by all companies as well as self-employed individuals who earn at least 2.8 million colones per year (about $5,600).
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