Extension for filing the Informative Declaration of Inactive Companies ( form D 101) in Costa Rica.

The Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022

The Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022

CR Tax office published on their webpage the list of corporations that didn't comply with the 2019 mandatory disclosure submission.

According with the resolution DGT-ICD-R-06-2020 issued by the CR Tax Office:
The 2020 ordinary declaration must be filed in September instead of April.

CR tax office published on March 26 the resolution DGT-R-005-2020 that explains the process to be followed to enforce the fines and penalties to those corporations whose legal representatives did not submit, on or before March 31st, the 2019 mandatory form:

It's Annual Tax Time
Like in other global markets, Costa Rica also has its share of annual taxes.

The Tax Office clarifies and ratifies that the first submission and disclosure can be made no later than January 31st2020 without fines or penalties.

With the objective of facilitating the fulfillment of the obligation that the corporations must provide, regarding the composition of their social capital, as well as the identification of the final beneficiaries, as mandatory in the Law to Improve the Fight against Tax Fraud

Do you own property or a business in Costa Rica?
Most expats form a corporation (SA or SRL )to purchase investment real estate or open a business.

With the objective of facilitating the fulfillment of the obligation that the corporations must provide, regarding the composition of their social capital

On October 8, 2018, CONASSIF (National Council for Financial System Supervision) approved a new regulation, SUGEF Agreement 11-18, related to the registration