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Revenue Department

Through resolution G-415-2007 from February 16, 2007, the General Management, based on the faculties vested by Section 32, section j) of the Organic Law of the Costa Rica Tourism Board, and numbers 99 and 103 of the Code of Tributary Norms and Procedures, delegates to the Revenue Department tributary tasks within the Institution, with the exception of the establishment of limits to dispose the archive of tributary debts in judicial or administrative management.

The tasks of the Revenue Department include collecting, regulating, and controlling taxes received by the ICT:

1. A 5% tax on tickets sold in Costa Rica, for any kind of international travel (Law No. 1917 from July 29, 1955), Section 46, section a) Organic Law of the Costa Rica Tourism Board.

2. A 5% tax on tickets with Costa Rica as the country of origin, for any kind of international travel (Law No. 8694 to Strengthen the Development of the National Tourism Industry from December 11, 2008, through the addition of section b) to Section 46 of the Organic Law of the Costa Rica Tourism Board No. 1917 from July 29, 1955).

3. A $15.00 tax for entering Costa Rica by air, with a ticket acquired abroad (Law No. 8694 to strengthen the Development of the National Tourism Industry from December 11, 2008, section 2).

Manage and control the collection of nontaxable bills to pay.

Instituto Costarricense de Turismo