Many years ago it was usual in Costa Rica to define fines and taxes based on a fixed amount of colones. However, this was a problem because of the high devaluation and inflation existing in Costa Rica on those days. In a few years, it became a ridiculous amount and it was very complicated to pass a new law every year to keep it updated.
Because of this and since the National Budget law must be approved every year, on 1993, the congress decided to select and use something in this law to be used as a parameter to automatically define taxes and fines. The chosen parameter was the wages amount of an “Administrative Assistant One” of the Court. (Just the base wage, without pluses, bonuses, etc.) In the National Budget law approved for 2012, this parameter was established as 360,600 colones. In the National Budget law approved for 2013, this parameter was established as 379,400 colones.
Therefore, when in a Costa Rica law you read something about “a fine” or “a tax” of one salario base, or half salario base, etc., this is the base to use in order to calculate it.

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