Costa Rica: San JoséFlamingo Tamarindo Nosara


D-140 FORM

December, 2017

The new corporation tax law, 9428, imposes a D-140 registration requirement on any and all CR corporations.

The deadline for submitting the D-140 Form to the Tax Administration depends on the last number of your Corporate ID*:

- 1 y 2: before October 31st, 2017.
- 3 y 4: before November 30, 2017.
- 5 y 6: before December 31st, 2017. - 7 y 8: before January 31st, 2018.
- 9 y 0: before February 28, 2018.

3-101-222222 Must submit the Form before October 31st, 2017.

*Pursuant to the Regulations to Law No. 9428. 

Form available in the following link: Click Here

Failure to comply with this requirement, will be sanctioned with a penalty that will be calculated based on the delay in payment (but never exceeding the amount equivalent to three base salaries: USD$ 2300, approximately).

Below, please find the step by step process:

  1. Fill out and sign the Form.

  2. Authetication of the signature by a Costa Rican Notary Public (stamps must be attached)*.

  3. Submit the Form before the Tax Authority.

For this specific case, it is posible to submit the Form before any Tax Authority Office “Oficina de Administración Tributaria**”. 

People outside the country, must grant a POA in order to be able to submit the Form on time.


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