OFFICIAL REGISTRATION PROCEDURES

All companies, whether operating as a natural or artificial person, must comply with various obligations and administrative procedures. While said procedures can be carried out separately, it is convenient to execute them in the pre-established order set forth in the Manual.

The procedures executed at the Costa Rican Social Security Office (CCSS) and at the National Insurance Institute (INS), usually are pre-requisites to obtain the municipal license. The interested party must register at the following three institutions:

• General Income Tax Office of the Ministry of the Treasury, to register as a taxpayer in order to comply with the payments and other tax obligations. The registration as a taxpayer must be completed no later than ten days after the company has been entered into record at the Registry, in the case of artificial persons. When they are natural persons, they must register within ten days after initiating operations. The number of the occupational risks policy is a pre-requisite for registration as an employer at the CCSS. Consult the section General Income Tax Office (Section 9.1).
• National Insurance Institute (INS), in order to underwrite the occupational risk policy. Consult the section National Insurance Institute (Section 9.2).
• Registration as an employer at the CCSS, in order to pay the social security contributions. Consult the section Costa Rican Social Security Office (CCSS) (Section 9.3).