C.            CORPORATE SERVICES

1.    Incorporation of Costa Rican companies.  This service includes:

a) Consultation

b) Company cédula or identification card

c) Name searches

d) Provision and issue of shares

e) Provision of Costa Rican legal minute book

f) Provision of Costa Rican legal accounting book

g) Provision of Costa Rican shareholder register book

h) All legal fees

i) All registration fees

j) Payment of minimum capital.

2.     Arranging the incorporation and maintenance of offshore companies in other jurisdictions.

3.    Maintenance of Costa Rican companies.  This service includes:

a) Provision of a registered office

b) Provision of mail, email and fax addresses

c) Provision of a fiscal (controller), which is required for a Costa Rican company.

d) Forwarding of any legal notices served on the company

e) Annual filing of corporate capital tax and reports.

f) Annual payment of educational stamp tax.

g) Annual filing of income tax return and reports.

h) Paying quarterly payments of Income Tax as required.

i) Maintaining legal books for minutes and shareholder registers.

j) Updating legal accounting books quarterly as required by Costa Rican law.

4.     Full accounting services including the preparation of financial statements.

5.     Supervision of client owned companies operating in Costa Rica.

6.     Provision of nominee shareholders and directors for Costa Rican or offshore companies to allow for total privacy of ownership.

7.     Preparation and filing of annual income tax reports, and payment of taxes due.  Where required, quarterly tax submissions would be filed.  Clients would be advised on tax planning.

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