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Costa Rica VAT Exemption Guidelines for Taxpayers: 2% Rate for Private Education Services

  • Resolution MH-DGT-0013-2024 identifies taxpayers exempt from VAT
  • Law No. 10479 clarifies that a 2% VAT rate applies to private education services
  • Both resolutions were published in the official gazette in June 2024

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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