The Law on Legal Entities Tax establishes that the obligors will have until January 31 to comply with this payment, without interest or fines.

This law (Law No. 9428) establishes that the annual fee to be paid by corporations will use as a reference the monthly base salary set out in Article 2 of Law No. 7337.

The base salary is established at four hundred sixty-two thousand two hundred colones (¢462,200.00) for the year 2021, as determined in session number 119-20 held on December 15, 2020.

Information extracted and summarized from the Ministry of Finance website.