Issuu

March 2021

C o s ta Ric a L i f es ty l e, T ravel & A dv ent u r e

magazine

since 1996

COVER STORY

NATIONAL PARKS TRAVEL & ADVENTURE COMMUNITY FEATURE

CAHUITA FULL IMMERSION

OCEAN ACCESS FOR WHEELCHAIRS CREATURE FEATURE

COATIS

CUTE AND CLEVER

SURFING CR SURF 101

CATCH THE PERFECT WAVE SURF PHOTOGRAPHY

RIDING ON WITCH’S ROCK

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EDITORIAL

LEADER OR A FOLLOWER WHAT ARE YOU?

e are living in a time that has produced many followers. We are all influenced on a daily basis by powerful social media and other news and information sources, in addition to the people around us. This can trigger many different reactions, ranging from wonderful and progressive to dangerous and possibly harmful to yourself and others. Questions that arise may be straightforward: what are the consequences of these actions? Or they may run deeper: do these actions potentially cross lines with your core values? All of us have been raised with some sort of values, be they religious or social. Standing up for them sometimes puts you in a lonely place, making it that much harder to hold your head up and look your detractors in the eye. But this comes with the territory of being individuals with opinions and convictions. Throughout history, individuals have been persecuted or even killed on those grounds. There are

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clear lines in the sand that are easy to distinguish as right and wrong. There are also blurred lines that come down to what is right being an individual choice. Daily bombardment from all sides of the opinion spectrum is an increasingly divisive reality. I remember the days when people could sit down and discuss politics or religion, and openly make points reflecting their values. At the end of the conversations they could walk away and not be bashed for their beliefs. But now, the anonymity of social media emboldens people to demean and attack those with different opinions. Clear debate on the issues heats to a boiling point, with no hope of a productive outcome. Be assured, changing someone else is difficult, if not impossible. If you think attacking people with opposing views will change their mind, think again! Digging in is generally the reaction to attacks.

Many of us have educational backgrounds with critical thinking skills at the core. We learned to debate and substantiate our positions with compelling arguments and relevant evidence. A debate is designed to persuade, but it is also designed to demonstrate the reasoning behind your stance while standing your ground. Sticking with what you know is right, while resisting the pokes and pressure from your opponents is when “knowing your north” on a moral compass is wildly important. To weaken and give in has significant consequences. It can undermine your future interactions and wear your guts. Each of us forges our own path, guided by our values, as.we move through life bombarded with both positive and negative influences. If you are going about living your life and not harming others, your inalienable rights should be of no concern to others. That is not to say you should turn a blind eye to persistent issues that are causing problems and damage. If you know something is wrong, do you make excuses or do you dive in and try your best to turn things around? If you witness a crime — be it social, environmental or physical — do you address it or do you brush it under a rug and hope no one sees it? If you are aware of dangerous or criminal wrongdoing, and fail to act, are you culpable morally? I would say

yes. Upholding right against wrong may not be popular. But do you care? Popularity is a highschool badge. Coming together to address and debate issues is the proper way to reach resolution. Laying out the evidence is important. Sitting on the sidelines while condemning others who are championing what they deem to be right is counterproductive. Labelling those people as complainers and divisive is, in itself, divisive. The burning issues become obscured while flaming on with intensity. The perpetrators continue acting with impunity and without consequences for their harmful actions. It’s lonely at the top. Being a leader creates a duty to take stances that are often not popular. Of course leadership is necessary because there are so many followers. Followers, choose leaders who define you. Remember, you must live with the consequence of your actions or lack thereof. A true leader also knows how and when to see another point and adopt that view. The true power of a leader comes from knowing when to admit a mistake rather than calling it by different names and brushing aside. Become a leader. Followers are always at the back of the pack.

John B. Quam h o w l e r m a g . c o m

HOWLER T r o o p

here’s never a wrong time of year to enjoy the wonders of Costa Rica’s 30 national parks and other protected nature and wildlife reserves. With March being an especially popular tourism month, Howler’s cover story invites you to join us in revisiting some of the parks we’ve featured in previous magazine issues: Cahuita, Rincón de la Vieja, Manuel Antonio and Cangreja. We are also pleased to follow up on last month’s Community Feature, Park Changers, about the efforts of ProParques to enrich the visitor experience at national parks throughout the country. Since that story was originally published in November 2017, ProParques has continued undertaking projects in collaboration with communities and other groups to make more parks more accessible and enjoyable. Mike Shannon provides an update this month in the Pura Vida article ProParques Costa Rica: Getting Things Done In addition, Mike tells the remarkable story of ProParques’s innovative solution enabling visitors in wheelchairs to enjoy a full-immersion

beach experience in the Caribbean waters at Cahuita National Park Canadian expat Mike Shannon was born in London, Ontario and moved to Florida in 1982. There, he got married and raised a family of five while running his own print shop and graphic design company for 30 years. Finding himself “between lives” in 2013, Mike made the move to Costa Rica for a change of scenery. It wasn’t until he came to Guanacaste and settled in Flamingo that he finally found his place in the world, saying, “this place just agrees with me.” Mike continues to do freelance design work, copywriting, project and event planning and tries to stay active in the community. You can often find him indulging his true passion as a singer and guitarist performing in bars and clubs up and down the Gold Coast.

HOWLER

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March 2021 Vol. 30 No. 3 PUBLISHER / EDITOR-in-CHIEF John B. Quam C r e at i v e & a r t Adriana C. Zerpa marketing director Terry Carlile

WRITERS Joanna Blanco. Integrative nutritional health coach who helps clients embrace wellness in five interconnected areas of life: relationships, livelihood, physical activity, spiritual awareness and diet. Debbie Bride. Canadian continuing to create and communicate in Costa Rica. Gina Conejo. As W Insider she differentiates and elevates the customer experience at W Costa Rica - Reserva Conchal, ginaconejo@whotelsworldwide.com Ivan Granados. Managing Partner at GM Attorneys, specializing in real estate and corporate law. igranados@gmattorneyscr.com

Karl Kahler. Author of “Frommer’s Costa Rica 2017,” former travel editor of the Tico Times and former national editor of California’s San Jose Mercury News. Laura Méndez. Founder of Pura Vida Vibrations. Offering sound journeys, breath work experiences, cacao ceremonies & other activities. hello@puravidavibrations.com

Kelly Norris Mary Fernández

E d i t o r i a l S ta f f Debbie Bride - Editorial Coordinator Laurie Quam - Copy Editor Graphic Design Cover Design - Adriana C. Zerpa Business Development John D. Lane. jdlanelcm@gmail.com H OW L E R ( ™ ) 2 0 1 7

Tom Schultz. BS Biology and Geology, avid birder and nature photographer, retired software executive. tom@pananima.com

C o n ta c t

Vern Veer Jr. Retired reptile specialist, Denver zoo. Co-owner of V3 Reptile breeders.

CR Office: (506) 4701-5942

PHOTOGRAPHERS

REGIONAL

Shaka Media. Founded and located in Tamarindo, is a three-member team of professional photography and film production specialists: Arelys Rivas, Marcel Freitez and Monica Duffy. shakamediainfo@gmail.com

John Quam - Managing Partner headmonkey@howlermag.com Editor: editor@howlermag.com Advertising: ads@howlermag.com Design: design@howlermag.com

Howler Magazine Costa Rica @howlercostarica @thehowlermag @howlermagazine The Howler Gold Coast CR S.A. Ced. Juridica: 3-101-725213 The opinions, beliefs and viewpoints expressed by the various authors in this publication do not necessarily reflect the opinions, beliefs and viewpoints of Howler organization or its advertisers. All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests write to: info@howlermag.com.

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BY HOWLER s i n c e 1 9 9 6 M a r c h 2 0 2 1

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UP FRONT COVER STORY

NATIONAL PARKS TENORIO VOLCANO

CAHUITA RINCÓN DE LA VIEJA

MANUEL ANTONIO

LA CANGREJA

TRAVEL & ADVENTURE

SURFING CR

COMMUNITY FEATURE

SURF 101

CAHUITA FULL IMMERSION

OCEAN ACCESS FOR WHEELCHAIRS CREATURE FEATURE

COATIS

CUTE AND CLEVER

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CATCH THE PERFECT WAVE SURF PHOTOGRAPHY

RIDING ON WITCH’S ROCK SHAKA MEDIA PRODUCTIONS

ACE ART, CULTURE & ENTERTAINMENT SURVIVING CR

THE MAGIC GOOSE A TRUE COSTA RICAN FABLE

PURA VIDA/LIVING CR EAT WELL

FOUR INGREDIENTS TO AVOID

CR BIZ COSTA RICA LEGALEASE

INACTIVE CORPORATIONS NEW REPORTING OBLIGATIONS ENTREPRENEUR CR

ADDING POSITIVE TO ERASE NEGATIVE BE ACCOUNTABLE TO YOURSELF

TO REGAIN YOUR HEALTH COMMUNITY FEATURE

PROPARQUES GETTING THINGS DONE

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by Debbie Bride

ONLY NATURAL N AT I O N A L PA R K S L E AV E YO U WA N T I N G M O R E

COVER STORY

f it’s hard to imagine ever managing to visit all of the national parks on Costa Rica’s still-growing list, consider how unlikely it would be to lose interest in trying to see as many as possible.

We might also marvel at how recently it was that any government-protected areas existed at all here, where astonishing 26% of the country is now held in conservation. From ground zero barely a half-century ago, the tally now stands at 30 national parks, in addition to a staggering number of natural spaces in other categories: wildlife refuges, protected zones, wetland areas/mangroves, forest reserves and biological reserves. In addition, there is a distinct group of conservation regions covering both land and sea.

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For a country whose land mass is so compact, Costa Rica’s park system is extraordinarily deep, wide and dynamic. It encompasses a vast network of protected habitats and ecosystems where water, forests, wetlands, beaches, birds, animals, insects, plants, coral, whales, sharks and turtles coexist. These are the most impressive and compelling attractions for anyone visiting or living in Costa Rica. Each park provides its own special reason to visit, and every park should be visited. And like most of life’s pleasures, these wonderlands are apt to keep beckoning you back for more. With the prospect of new discoveries and experiences each time, it’s only natural that we want to revisit our favorite outdoor places. In that spirit, Howler takes you now to five of the national parks we have featured in previous magazine issues. Click to view the entire collection online at howlermag.com

T E N O R I O VO LC A N O

C A H U I TA

R I N CÓ N D E L A V I E J A

M A N U E L A N TO N I O LA CANGREJA

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Story and photos by Tom Schultz

TENORIO VOLCANO WHERE THE BLUE RIVER BEGINS

ne of Costa Rica’s most spectacular attractions is the Rio Celeste, located in the northern region. “Celeste” means heavenly or sky blue, so the name translates literally to “Blue River.” To see Rio Celeste at its most beautiful, from the place where it starts, take a trip to Tenorio Volcano National Park.

This river’s naturally amazing blue color is enhanced by a uniquely dazzling effect of solar reflection on volcanic particles in the water. In fact, it’s one of several key seasonal factors to keep in mind when planning your park visit. The spectacular blue appearance of Rio Celeste is diminished by the absence of sun and presence of rain. When conditions are rainy and muddy, the water color is a lot less blue due to much lower concentrations of volcanic material.

LEARN MORE

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by Karl Kahler

CAHUITA A WA L K I N T H E PA R K IN A JUNGLE BY THE SEA

f you like white-sand beaches, exotic animals and flat, shady jungle trails, then Cahuita National Park probably belongs on your list of must-see places in Costa Rica. The concept is delightfully simple — a six-mile (10-kilometer) trail along the beach between the towns of Cahuita and Puerto Vargas, on the south Caribbean coast. There is no charge to enter from the north (Cahuita), though donations are welcome. There is an admission fee to enter at Puerto Vargas. A few signs, a couple of picnic tables, and that’s it! Nature takes care of the rest.

COVER STORY

The snorkeling at Cahuita is excellent, with colorful coral reefs and lots of fish; you do have to hire a guide to snorkel here.

LEARN MORE

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CAHUITA BEACH IS WELLCHAIR ACCESIBLE

The park is 42 kilometers south of Puerto Limón and a short drive north from the hopping tourism hub of Puerto Viejo. Photo: Thomas Castillo Photography h o w l e r m a g . c o m

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Photos: Thomas Castillo Photography

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COVER STORY

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by Karl Kahler

RINCON DE LA VIEJA THERMAL WONDER OFFERS SOME R E A L LY C O O L AT T R A C T I O N S

he national park Rincón de la Vieja is divided into two sectors, Santa María and Las Pailas (“the cauldrons”). Just 15 miles northeast of Liberia, Las Pailas offers an easy, shady, 2.5-mile loop trail where you can see lots of steaming volcanic features up close (but don’t get too close). If you’re feeling really energetic, take the 6-mile round-trip hike to La Cangreja Waterfall, a 130-foot beauty with a sky-blue pool below. Or if you’d like to see a really pretty cascada without the long hike, there’s the 82-foot Oropendola Waterfall, a short walk from the parking lot at the Las Pailas entrance. Either of these falls (and there are two others) is a great place to take a cool dip. This being Costa Rica, of course there are multiple resorts scattered around the volcano that offer all kinds of adventures.

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Photos courtesy of Hacienda Guachipelín Adventure Tours

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by Tom Schultz

MANUEL ANTONIO C R O W N J E W E L O F N AT I O N A L PA R K S

ver the years, Manuel Antonio grew increasingly popular not only with foreign tourists, but also Ticos, flocking by the thousands on weekends and especially holidays. Overcrowding reached the point four or five years ago when the park had almost been loved to death. Relief came about two years ago when park officials started metering and limiting the number of visitors. This has proven effective in restoring the quality of park experience to what people enjoyed previously.

The area covers several beaches, including one ranked highly among the world’s top 10. If that were not alluring enough, it is also a place where mountains dive into the sea, so along with those beaches come mangroves, forest and waterfalls. Most magnificently, it is a habit for some 109 animal species — including three of Costa Rica’s four monkey species and both types of sloths — and over 250 species of birds.

LEARN MORE

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Manuel Antonio beach at sunset. Photo: Galiptynutz

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Aerial panorama of Manuel Antonio National Park. Photo: Nick Fox.

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COVER STORY

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Story and photos by Tom Schultz

LA CANGREJA B E S T- K E P T S EC R E T I N S A N J O S É

a Cangreja protects tropical forests with 44 species of endemic plants and many types of animals and amphibians. Notably, more than 300 bird species have been recorded, including an increasing number of scarlet macaws in the years since several were reintroduced to this area. But perhaps the greatest reason to visit La Cangreja is for the serenity and solitude. Despite being closest to the Central Valley in distance, it is one of the least visited parks in the country. The trails are well kept and extensive, covering everything from a hike to the 1,300 meter summit of La Cangreja itself, to walks along the Rio Negro with natural swimming holes and waterfalls. The park is so rarely visited that the rangers sometimes offer guided walks as a reason to get out and roam around the trails themselves.

LEARN MORE

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TRAVEL & ADVENTURE

VIDEO

CLICK TO VIEW SEA IMMERSION I N A Q U AT I C W H E E LC H A I R

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LIFTING DISABLED BARRIERS TO CAHUITA’S BEACH BEAUTY

‘What’s the point of getting them to the edge of the water when they can’t go in?’

P RO PA RQ U E S S T R I V E S FO R INCLUSIVE ACCESS TO E N J OY N AT U R E By Mike Shannon Photos courtesy of ProParques Costa Rica

COMMUNITY FEATURE

ave you ever tried to push a wheelchair through the sand? No, I have not either, but just the idea of it is exhausting to me. That is why you have likely never seen wheelchairs at the beach. It is exactly the type of problem ProParques thinks about … and solves. It is why several of Costa Rica’s national parks in recent years have been enhanced with universal access trails giving wheelchair users unprecedented exposure to nature. ProParques has taken this to an extraordinary new level in Cahuita National Park, one of the country’s most exquisite oceanside gems on the Caribbean coast. The goal of this project was to provide safe and easy beach access to visitors with disabilities.

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Deano Vandewalle in a good afternoon at Witch’s Rock. Photo: Shaka Media

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Photo: Shaka Media

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2021 Bucket List

As we all cautiously emerge from our safe corners of the world, travel and adventure with all our favorite people is at the top of everyone’s 2021 bucket list. Horizon Pacific is here to help you find a safe, tropical retreat to renew your spirit and help you reconnect to your people and to the world. With lush tropical flowers, fresh delicious food and exciting experiences, Horizon Pacific will provide all the best places to stay. Please reach out to our team, so we can help your 2021 Bucket List wishes become reality. And not to worry, we will continue all our Covid-19 safety measures and flexible options.

Vacation Rentals • Property Management • HOA Management 888-795-7373 (US & Canada) • (011) 506-2653-0390 • HorizonPacificVacations.com 52 | HM HOWLER MAGAZINE | TABLE OF CONTENTS

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ARTS CULTURE ENTERTAINMENT SURVIVING CR

It was the very first sighting of this bird in the history of Costa Rica!

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Story and photos by Tom Schultz

JOSÉ EDUARDO THE MAGIC GOOSE

A T R U E C O S TA R I C A N FA B L E

uch has been written about 2020 … the good and the bad memories of a year like no other. From a Costa Rican perspective, no story better depicts the struggles of the people living and working here than the one I’m sharing now. The tale of José Eduardo and the magic goose is best told as a fable. Once upon a time, in 2008, José Eduardo started a business. Anyone visiting or living in the Jacó area has most likely seen the signs or booked a trip with Jose’s Crocodile Tours. José Eduardo would take boat passengers down the Rio Tarcoles, through the wetlands and mangroves, to view nature — notably the famous crocodiles flourishing in the estuary. All was well with José Eduardo as tourism in the area grew and his business thrived. The start of 2020 was normal in that sense. It was the peak of high season for tourists, when camera-wielding passengers packed his boats full several times a day for river trips, enthralled by the crocodiles, birds and other wildlife seen along the way.

José Eduardo’s boat excursions down the have been a popular tourist attraction since 2008.

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ARTS CULTURE ENTERTAINMENT SURVIVING CR American crocodile, for which the Tarcoles River is famous

Then in March, COVID-19 hit. Tourism fell by 95% almost overnight when Costa Rica’s health ministry shuttered most travel and excursion businesses, especially those catering to groups. José Eduardo and many entrepreneurs like him were quickly shut down.

months, there was hope that tourism locally and nationally would at least allow some revenue to start flowing again. Areas such as Jacó, being popular weekend destinations for Central Valley inhabitants, were ripe to start welcoming visitors again. Such was the hope of José Eduardo.

The outlook became more optimistic in May, when the country started taking tiny steps to reopen. Although Costa Rica’s international borders would stay closed for several more

Then, as in all fairy tales, evil emerged. On the evening of June 18, the security guard overseeing José’s property and boats was held at gunpoint as assailants made off with two outboard boat motors.

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Roseate spoonbill

The 200 HP engines can move a large boat easily, and a smaller one quickly, so some believe they were stolen for use by narcotraffic operators, or merely sold for fast money. This was a devastating loss for José Eduardo. The motors cost over $15,000 apiece to replace, before import duty and taxes. Having survived since March without business revenue, and having issues with insurance reimbursement, he saw only darkness ahead. Things looked bad for him.

MAGIC MANIFESTS But Costa Rica is a magical place, and the following month magic started to happen. A GoFundMe campaign was launched to help José Eduardo, without any clear idea of who might contribute or what kind of amounts. Through mostly Facebook groups, friends tagging friends, and reaching out to former and frequent boat tour clients, almost $10,000 was raised by August. This would help José Eduardo purchase a motor to get at least one boat operating again. The magic of friendship and love went a long way towards overcoming the bad fortune that had befallen him.sé Eduardo was able to outfit his boat again READ MORE

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SURVIVING CR

ARTS CULTURE ENTERTAINMENT

VIDEO

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As if by magic, the appearance of this Orinoco goose — the first ever seen in Costa Rica — was a positive omen for José’s Crocodile Tours after being plagued by misfortune during much of 2020. h o w l e r m a g . c o m

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PURA VIDA / LIVING CR

EATWELL

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Virtu these their

by Laura Méndez

peaking as a holistic health coach, I am about to get extremely transparent about the things you might be eating that can create lots of problems you aren’t even aware of. We’re going to focus on four ingredients and some reasons to consider avoiding them. I want to start by asking you one question: Isn’t your HEALTH the most important factor in determining your quality of LIFE? Take your time… close your eyes for a minute and really sit with this question. Now, let’s go to work!

ually everyone can make e safe practices part of daily routine. h o w l e r m a g . c o m

SUGAR Hey! You´ve probably heard this too many times, but bear with me. There is a reason why sugar is the number one ingredient that creates health problems. It is found in virtually ANY packaged, canned or processed food from the supermarket. What I want you to remember are two things: sugar creates inflammation in your body AND is 10 times more addictive than cocaine. That makes it the perfect killer match! How can this be possible? Think about this truth: your gut is your second brain and the main location of your immune system. When you consume loads of sugar, your gut bacteria will shift, depending on what you eat. So-called ¨bad¨ bacteria then feasts on this sugar and overpopulates your gut, knocking that environment out of balance and directly affecting your immune system response. Also, candida yeast will party on with

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the sugar, creating problems related to chronic inflammation. There’s a negative ripple effect throughout the rest of your body.

DAIRY The quality of dairy ingredients you consume is crucial. Ideally, they come from an animal raised in a pasture finished and ethically treated for disease. When I was in vet school I learned that 99 percent of milk-producing animals are treated on a regular basis with hormone protocols. (This was my thesis topic.) Antibiotics, dewormers and other medications are used to treat the effects of unbalanced nutrition. Commonly, the majority of animals used for milk are in a state called subclinical acidosis due to the grain diet they are fed to increase milk production, whereas in nature, they would consume mostly grass. Since the unnatural grain diet provokes various health issues in these animals, it affects the milk they produce. It means we are typically drinking milk and consuming other milk-derived products from subclinically sick cows in a state of acidosis. In addition, dairy products increase your body’s production of mucus, which can aggravate symptoms of allergies, sinusitis, bloating, excessive mucus, skin issues and other conditions.

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GLUTEN Consider that a significant proportion of grains nowadays are genetically modified, so our body can tend to overreact to these altered wheat components once they are in our gut. Many people won´t have troublesome symptoms. However, if you suffer from depression, anxiety, brain fog, joint pain, bloating, fatigue or headaches, I encourage you to look into the possibility of a gluten-related cause and do some research. Remember, our gut is our second brain, and if it overreacts to certain foods, the chemical response will affect our mood and other organs in our body.

A S PA R TA M E This artificial sweetener (also known as “non-nutritive sweetener,” with no calories) has been associated with increases in weight and waist circumference, and higher incidence of obesity, hypertension, metabolic syndrome, type 2 diabetes, and cardiovascular illness. My challenge for you this month: If you ever experience any of the symptoms mentioned here, read the ingredient labels for products you are consuming and look for these four ingredients.

Full service Hotel, Restaurant and Event Center

seisplayashotel.com h o w l e r m a g . c o m

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By Mike Shannon Photos courtesy of ProParques

P R O PA R Q U E S

COSTA RICA

COMMUNITY FEATURE

PURA VIDA / LIVING CR

GETTING THINGS DONE

hey get things done! That was my foremost thought when undertaking to follow up on the community feature entitled “Park Changers” in Howler’s November 2017 issue (republished in the February 2021 e-magazine). Nearly three years after giving our readers many reasons to be impressed with the accomplishments of ProParques Costa Rica, we were excited to check back and see what the organization has been up to. After a pleasant conversation with Rocio Echeverri, executive director, and Stephanie Joseph, project manager, I was struck by their sense of community and enthusiasm, no doubt a major reason for their success in getting more things done since we were last in touch.

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TRUE COMMUNITY EFFORT

PA R K R A N G E R S A N D VO LU N T E E R S

THEN THERE’S FUNDING

PROOF IN THE PUDDING

Universal access trail at Carara National Park h o w l e r m a g . c o m

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COMMUNITY FEATURE

PURA VIDA / LIVING CR

‘We don’t need just your money, we also want your commitment and involvement.’

The famous Rio Celeste waterfall at Tenorio Volcano National Park. Photo: David Boutin

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Volunteers at Arenal National Park

Scholarship recipients sponsored by National University of Costa Rica (UNA), National System of Conservation Areas (SINAC) and ProParques

ProParques work crews at Carara National Park h o w l e r m a g . c o m

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PURA VIDA / LIVING CR

COMMUNITY FEATURE

Upgraded plumbing fixtures on Costa Rica’s highest peak, Chirripó, eliminated the need for park rangers to haul 800,000 liters of water per year up the mountain.

Volunteers at Poás Volcano National Park 72

Stairway to Rio Celeste waterfall base at Tenorio Volcano National Park

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VIDEO

C L I C K TO V I E W P RO PA RQ U E S

I N V O LV E M E N T I N T H E N AT I O N A L P A R K S

Learn more at proparques.org To volunteer or get involved in any way, contact Rocio Echeveri, Executive Director: +506-2267-1851 or rocio@proparques.org

elchairs have full and the ocean at al Park.

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SHOPPING ONLINE IN THE USA CO N T ACT S Tamarindo: 8676-2213 • tamarindo@libertyexpress.cr Nosara: 8628-2441 • nosara@libertyexpress.cr Playa Hermosa: 7130-0485 • playahermosa@libertyexpress.cr

AUTHORIZED AGENT 74

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CR BIZ

by Ivan Granados

NEW OBLIGATIONS FOR INACTIVE CORPORATIONS

he Costa Rican tax administration, Ministerio de Hacienda, has implemented new decrees to control the legitimization of capital and root out illicit financial gains through corporations in Costa Rica.

LEGALEASE

On January 22, 2021, the new resolution DGT-R-02-2021 was announced, which modifies the previous resolution DGT-R-075-2019. This 2021 resolution ratifies that “inactive corporations” (not generating income) are required to:

1. Register with the Ministry of Finance in the Single Tax Registry (RUT) under code number 960113 2. Submit annual returns of their assets, liability and shared capital. In the past, only corporations that were active, or producing income, had a filing obligation with the tax office.

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The new law requires two forms to be completed and filed: D-140 and a separate form yet to be determined. There are heavy fines for failure to comply, from USD $500 to $75,000. Inactive corporation is defined as: “…those companies incorporated in the country that do not have lucrative, income producing, activity of a Costa Rican source.” This includes all commercial companies, branches of foreign companies and individual limited liability companies. TWO STEPS ARE REQUIRED TO BE IN COMPLIANCE WITH THE NEW LAW: 1. File form D-140 “Declaración de Inscripción en el Registro Único Tributario,“ via the Virtual Tax Administration (ATV) available on the website www.hacienda.go.cr. This form covers information such as who

The new law requires two forms to be completed and filed: D-140 and a separate form yet to be determined.

is the legal representative, address data, contact information, etc. 2. File another tax form, to be defined, that also will be available via ATV. This new form will be a simpler version of the D101 form, currently used for active CR corporations, to declare assets, liabilities and shared capital for any and all CR corporations. NOTE: The process to file and submit these tax forms is through the tax department’s online ATV portal referred to above. Taxpayer access to an ATV account is only possible if you: 1. Have a CR identification card or residency card, or 2. Apply for a taxpayer identification number (NITE) and you have a digital signature card.

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If for any reason you cannot get access to ATV, then an authorized person or accountant must access the account to file the forms on behalf of your corporation. The corporate books should be updated with the same information that will be declared on the tax forms, in order to reflect all agreements related to the corporation balance, assets, liabilities and equity value. D E A D LI N E S The first filing for inactive corporations will be within 2.5 months from the notification date when the tax office makes the new tax forms available. This is expected to be sometime within the second or third quarter of 2021. The details of this law can be complex and we are here to answer any questions you may have. Please feel free to contact us at info@gmattorneyscr.com

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RE/MAX OCEAN SURF & SUN

Buying or selling a home? Find a RE/MAX Agent In Playa Tamarindo since 1999. Sales of condominiums, homes, lots, fincas and businesses. Playa Tamarindo Monday to Saturday, 9-5 2653-0073 ~ 866.976.8898 www.remax-oceansurf-cr.com

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CR BIZ

Add Positive

TO ERASE NEGATIVE Bienvenido March! by Joanna Blanco

B E A C C O U N TA B L E TO YO U R S E L F

By Joanna Blanco

W H E R E TO S TA R T ?

ENTREPRENEUR CR

et’s breathe and feel the good vibes of a new beginning. I hope you had the chance to create the selfexploration journal I recommended in the February Howler article Feel Good From the Inside Out, if not, you can do it anytime. The magic of coaching embraces the idea that there is no correct time to start your action plan. Whenever you start is the right time.

The journal was an exercise to help you understand how you are currently handling your health and your daily routines. It gives you clues about what is working for you and where adjustments are needed. This month, we will work on getting better: how to strive and how to succeed. As business owners, we need to stay focused and productive.

Adding new habits can be overwhelming, so be gentle with yourself.

Think about what will make you happier. In the end, if you are happy, you will have positive results.

Maybe it is waking up earlier because you want to start going to the gym. Waking up 30 minutes or an hour earlier each weekday will give you the time you need for the gym in the morning or after work — whenever suits you. Or maybe you need those 30 minutes to prepare a healthier lunch for you and your family. Those are just examples. There are thousands of small adjustments you can make to your routine that will help you bring a more positive attitude. CHOOSE THE NEW HABIT Those routine adjustments are new habits. New habits can take time to become part of our lifestyle. If you want to retain a new habit, try your best to adopt it for 21 days. Let’s take the example of waking up earlier to go to the gym. I am more than sure there will be times when you feel that you can’t get out of bed. Try hard; push yourself and wake up. Every time you wake up earlier, your body and your brain will record it. Within days, you will see that waking up becomes more comfortable. Between three weeks and a month, your body will be in the habit of waking up at that time. Then you can say it is part of your routine.

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T H E R E S U LT S Finishing your goals gives you satisfaction. Consequently, you feel emotionally positive and more vital to focus on your work duties. My advice is to work on one or two adjustments at a time. Adding new habits can be overwhelming, so be gentle with yourself. Remember that the goal is to be happy and productive. Besides adding new positive and healthy habits, you can favorably enhance your routine by focusing on your strengths. We were created equal, but we are not the same. Even twins can be physically identical but have different personalities. I have a straightforward exercise that will elevate your spirit. Get a paper and write all your strengths. There are more than a hundred, but I can help you with this alphabetical list: Appreciated Bravery Citizenship Compassion Creativity Curiosity Fairness Forgiveness and mercy Gratitude Honesty

y p p a h y a t S ! y h lt a e h & h o w l e r m a g . c o m

Humility Integrity Kindness Openminded Optimistism Leadership Love Love of earning Loyalty

Modesty Persistence Perspective Playfulness Prudence Selfregulation Social intelligence Spirituality Vitality

Focus on 10 strengths from your list. Keep that short list handy. Whenever you feel confused, lack confidence or have negative thoughts, go to your strengths list for a reminder of how amazing you are! Contact me if you need a guide and support to start new habits: joannablanco@vivesattva.com and follow my Instagram @Movimiento Sattva.

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Use code HOWLER2021 for DISCOUNT!

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Visit us Today! USE DISCOUNT CODE

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HOWLER

Costa Rica Howler Magazine - March 2021