By MAF. Gabriela Páez Tax Manager - EAS LATAM Resolution TFA No. 014-P-2026, issued by the First Chamber of the Tax Administrative Court on January 15, 2026, analyzes a case that provides an important lesson for companies: accounting can explain an operation, but in a tax audit it must be accompanied by sufficient, specific and verifiable documentation. The case relates to an income tax assessment for the 2014 fiscal year, in which the Puntarenas Tax Administration made adjus

By Kimberly Esquivel, Esq. Labor Management Department - EAS LATAM When a company receives a request for documents from the Ministry of Labor and Social Security, it is not necessarily facing a labor dispute. In many cases, it is a routine visit or an inspection aimed at verifying whether the workplace is complying with its basic obligations regarding labor, social security, workplace risks, occupational health, and the prevention of conduct such as sexual harassment or workp