“Round and round it goes, where it stops, nobody knows.”
Does that quote refer to a roulette table or to Costa Rica’s tax Law 9635? Apparently, to the latter. The country’s decision-makers cannot make up their minds whether or not companies that are not active will have to file income tax returns on the due date Dec. 16.
The law passed the legislature Dec. 3 and was valid Dec. 4. However, it had no bylaws, the nitty-gritty regulations and rules that make a law work in practice.