The Ministry of Finance has been clear that all people who generate income must pay taxes to the Treasury, including drivers who work for digital transport platforms, such as Uber.
According to the specialist Marco Vargas, CPA with Vargas Vargas y Asociados firm, banks who providing payments may be required to pass this information to the tax authorities.
Article 105-106 of the Tax Procedures Code indicates the eventual obligation of financial entities to provide information to the Tax Administration.
These drivers should at least comply with these three provisions:
- Registration as taxpayers before the Tax Administration
- Filing of tax returns
- Issuance of electronic invoice
Fines range from 225,000 to 45 million colones.
In Costa Rica there are about 20,000 people providing services through the Uber platform and this number continues to grow through the incorporation of other platforms.
Although these platforms provide sustainable income for many Costa Ricans, the failure to pay taxes and social security charges could have negative consequences.