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Costa Rica’s Ministry of Finance has begun proceedings against 10 casinos after inspections identified undeclared gaming activity, electronic-invoicing failures and other tax irregularities.
Hacienda said it had determined CRC361.5m ($785,000) in sanctions following the enforcement action. The figure represents sanctions identified by the authorities rather than money already collected, with administrative processes under way to impose penalties and recover unpaid taxes.
The inspections were carried out in late September at casinos in San José, Alajuela, Heredia and Puntarenas. The operation involved the Directorate General of Taxation, the Directorate General of Customs and the Fiscal Control Police as part of the National Strategy to Combat Smuggling and Tax Evasion.
Hacienda said all 10 establishments failed to provide electronic receipts for purchases of gaming chips. Some casinos had also failed to declare all the gaming tables and games of chance they operated.
Inspectors found further discrepancies in the casinos’ tax declarations. Some establishments had reported zero profits for income-tax purposes, while others declared no value-added tax despite operating gaming facilities.
Víctor Julio Carvajal Porras, Costa Rica’s vice minister of revenue, said the enforcement campaign would extend across different areas of the economy.
“There are no untouchables in this fight,” Carvajal said. “We committed to confronting tax evasion in every sector, and we will continue to do so.”
According to Infobae, inspectors also encountered taxpayers that reported zero sales while claiming tax credits that could subsequently be offset against other liabilities or requested as refunds.
“Some had the nerve to declare zero sales while applying tax credits to offset later or request back,” Carvajal said. “That is money belonging to all Costa Ricans.”
Hacienda did not identify the casinos involved or disclose how the CRC361.5m was divided among the establishments. It also did not provide a breakdown distinguishing the sanctions from any unpaid taxes being pursued.
The operation focused on compliance with existing obligations rather than introducing a new tax. Costa Rica’s general VAT rate is 13%, although specific rules determine the taxable base for casino gaming.
For authorised gaming tables, the monthly VAT base is equivalent to 60% of a base salary per table, while the corresponding figure for authorised slot machines is 10% per machine. The 13% rate is applied to the calculated base. For other casino games, VAT is based on the amount wagered.
Casino operators must also issue an authorised electronic receipt when providing a chip, ticket, credit or other instrument that allows a customer to participate in a game.
Costa Rica separately imposes a casino tax under Law 9050, comprising 10% of net casino income and monthly charges based on authorised tables and slot machines.
The cases will now proceed through the relevant administrative processes, during which Hacienda will seek to impose the applicable penalties and recover outstanding taxes.
