Costa Rica's Ministry of Finance has opened sanction proceedings against ten casinos following inspections that uncovered undeclared gaming activity, electronic-invoicing failures and tax violations. The ministry identified CRC361.5m ($785,000) in potential fines to be collected through administrative processes.
Inspections took place in late September at casinos in San José, Alajuela, Heredia and Puntarenas. All ten operators failed to provide electronic receipts when selling chips. Some did not declare gaming tables and slot machines in operation. Inspectors found discrepancies in tax filings: certain casinos reported zero profit for income tax purposes, while others showed zero VAT despite active gaming floors.
Deputy Revenue Minister Víctor Julio Carvajal Porras said the enforcement campaign will cover all sectors of the economy. 'In this fight there are no untouchables. We are committed to confronting tax evasion in every sector,' he said. According to Infobae, some taxpayers declared zero sales while requesting tax credits for offset or refund. Carvajal described the lost revenue as 'money that belongs to all Costa Ricans.'
The ministry did not disclose casino names or the breakdown of sanctions. Costa Rica applies a 13% VAT rate, with the gaming-table base calculated at 60% of the minimum monthly wage per table and the slot base at 10% per machine. A separate casino tax of 10% on net income applies under Law 9050. Cases have been referred to administrative proceedings for collection.
