Monday was the last day for an individual to resign from a responsible position in a Costa Rican company and not face bill collectors seeking the corporate tax.
And plenty of people did right up until the deadline. But suppose someone did so by mistake?
There is a remedy, but it involves paying the corporation tax, which is about $360 a year for an active corporation and half that for an inactive one.
The corporation can be resurrected by creating a new board of directors and having someone appointed to be responsible. And pay the tax, legal sources say.
All of this effort might end up being moot because there is at least one appeal in the Sala IV asking it to declare the law, No. Law 9024, to be disproportionate and unconstitutional. The appeal was filed a year ago, but there has been no decision.
Such a decision would require the government to give back all the money that has been collected, which is one reason the Sala IV might opt for expediency instead of the law.