Costa Rica Makes Strides in Addressing Tax Compliance Issues, But Minor Deficiencies Remain

Costa Rica has made significant progress in addressing technical compliance issues identified during its recent Mutual Evaluation Report (MER). However, despite this advancement, minor deficiencies were still detected in the implementation of some recommendations, leading to a revised rating.

Progress and Improvements

Recommendation 17, previously rated as Partially Compliant, has been upgraded to Compliant. Similarly, Recommendation 22 has moved from Partially Compliant to Largely Compliant, while Recommendation 28 has improved from Non-Compliant to Largely Compliant.

Conclusion of Enhanced Follow-up

The report marks the conclusion of Costa Rica’s enhanced follow-up for the Fourth Round of Mutual Evaluations, conducted in accordance with approved procedures and GAFILAT’s roadmap for preparing the Fifth Round of Mutual Evaluations.

Looking Ahead

Going forward, any future progress or advancements made by Costa Rica to improve technical compliance with previously rated Partially Compliant (PC) or Non-Compliant (NC) recommendations will be analyzed during the framework of the Fifth Round Mutual Evaluation.