noticias

Noticias

Last update of excise taxes applied to Carbonated Beverages, Beers and Wines

June 9, 2017

Tax Flash

Through general resolution N° 002-2017, published in the digital Gazette No. 108 on June 8, 2017 the Institute for Rural Development informed the latest update of excise taxes, applied to carbonated beverages, beers and wines, according to articles 6 and 10 of Act No. 5792 excise taxes about cigarette and beverages consumption.

This update is performed on a quarterly basis, according to the consumer price index, between the months of January and April 2017, which reflected results in a variation of 0.131%, generating the changes detailed below:

Sort of Beverages
Excise tax (CRC per consumption unit)
a. Carbonated beverages and syrup for carbonated beverages type “Post Mix”
¢6,417
b. Carbonated beverages and syrup for carbonated beverages type “Post Mix” to micro and small enterprises
¢2,632
Sort of Beverages Excise tax (CRC per alcohol milt)
a. Beer ¢0,450
b. Grape Wine or fermented fruits ¢0,223
c. Fermented fruit wine (except grapes)whose annual marketed production must not exceed fifteen millions of alcohol ¢0,112

This new decree repealed the resolution N° 001-2017 (February 24th, 2017) and will enter into force from July 1st, 2017.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?