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Last update of excise tax applied to beer in favor of IFAM

December 16, 2016

Customs & Global Trade Flash

Through resolution RES-IFAM-028-2016, published in the Official Gazette No. 240 on December 14th 2016, the Institute of Municipal Development and Assistance, informed the latest update of excise tax applied to beer, according to the Article 10 of Act No. 5792.

This update is performed on a quarterly basis, according to the consumer price index, between the months of July and October 2016. The above result in a variation of (-0,557%) generating the changes detailed below:

Kind of Beverage Excise tax
(CRC per alcohol unit)
Beer ¢0,24754



This new decree repealed the resolution RES-IFAM-022-2016 (September 9th, 2016) and will enter into force from January 1st, 2017.

For further information

Carla Coghi
Partner
Tax & legal
ccoghi@deloitte.com

Silvia González
Senior Manager
Tax & Legal
sigonzalez@deloitte.com

Jaime Morales
Consultant
Tax & Legal
jaimorales@deloitte.com

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