The National Register is the authority responsible for administering the tax.
Nearly 420,277 companies (78 percent) have not paid the flat rate tax on corporations for the period of 2014, according to information from Banco de Costa Rica (BCR). The deadline to pay was Friday, and unpaid companies receive a fine of ¢92.50 per day for active corporations and ¢46.20 for inactive corporations. Companies that fail to pay are also barred from receiving certification documents from the registry. After three years of non-payment corporations may be dissolved.
During the period of 2012-2013 about ¢60 billion ($117 million) were collected to pay the tax, and 95 percent of the proceeds go to the Ministry of Public Security.