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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Costa Rica: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts showing the profits used to pay the dividend and the company tax declaration showing the tax payable on the profits used will be required by the Underlying Tax Group.

(2) Reserves

Relevant profits are reduced by transfers of 5% of the annual net profit to a legal reserve until that reserve is equal to 10% of the subscribed capital.