Taxes

Taxes Division

Because knowledge and experience are essential…

… in the Taxes Division of Grant Thornton Cotera & Asociados we offer you the following services:

Consultations:

We answer any questions our clients may have, regarding the contents or the procedures of the taxes that are managed by the Dirección General de Impuestos (Direction of General Taxes)

Review of the formal written inquiries from the Administración Tributaria (Tax Administration).

Appeals:

Filing of complaints before the Dirección General de Tributación (Tax Administration), in those cases where the companies are notified of transfer of charges; that is to say, modifications to the tax return forms, or to the sales, consumption or any other tax.

Consultations and requests before the Tax Administration:

Filing consultations before the Dirección General de Tributación (Tax Administration) based in the Article 119 of the Tributary Code, regarding legal regulations whose application is complex or uncertain for the contributors. These previous consultations allow companies to act on a safe basis.

Because in Grant Thornton Cotera & Asociados we worry about the quality and pertinence of our service…

… the Tax Division is in charge of the Lic. Gerardo Martínez. The Lic. Martinez is a graduate from the Business Administration School of the University of Costa Rica. He is an Authorized Public Accountant, and a former member of the Committee of Tributary Subjects of the Board of Public Accountants of Costa Rica.

The Lic. Gerardo Martinez was an employee of the Dirección General de Tributación for more than twenty years. There he had several positions related to the taxes’ technical aspects, including very diverse functions in the Department of Fiscal Audit (several sections), and also in the Departments of Complaints, Digesto Tributary, Technical Counseling, and as part of the consulting staff of the General Director.

His ample experience and recognized professional capacity represents, for our clients, a guarantee of trust, transparency and quality in the fiscal services we provide.