noticias

Noticias

Last update of excise taxes applied to beverages with alcoholic content

January 27, 2017

Customs & Global Trade Flash

Through resolution N° RES-DGH-002-2017, published in the Official Gazette No. 20 on January 27Th, 2017, the Treasury Department informed of the latest update of excise taxes, applied to beverages with alcoholic content, according to the Article 1 of Act No. 7972.

This update is performed on a quarterly basis, according to the consumer price index, between the months September and December 2016, which reflected results in a variation of 0.27%, generating the changes detailed below:

% of Alcoholic content
Excise tax
(CRC per alcohol unit)
Up to 15%
¢3.21
Above 15% up to 30%
¢3.84
Above 30%
¢4.47

This new decree repealed the resolution RES-DGH-056-2016 (October 10th, 2016) and will enter into force from February 1st, 2017.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

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.

Deloitte provides audit, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. To learn more about how Deloitte’s approximately 245,000 professionals make an impact that matters, please connect with us on FacebookLinkedIn or Twitter.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

Did you find this useful?