The tax collecting agency is stepping up its efforts to find evaders.
The agency, the Dirección General de Tributación, most certainly will be looking at self-employed professionals, such as physicians, dentists, and lawyers.
But inspectors also will be seeking out properties that are rented. Part-time expats may not be aware of the laws, but
anyone renting a property in Costa Rica is supposed to report that income and perhaps pay taxes. Many do not.
Francisco Villalobos is the new director of the tax-collecting agency, and he has promised an aggressive approach, although he has complained that a government-wide hiring freeze cramps his efforts.
In some areas, the tax inspectors will visit offices, businesses and rental structures to determine if there is tax liability.