By: LatinAlliance
According to the provisions of resolution DGT-R-075-2019, and its amendments, it was established that companies that exercise, or not, economic activity will be considered profit taxpayers. Companies registered under activity code number 960113 called “legal persons incorporated in the country that do not develop the economic activity of Costa Rican source” must complete the declaration and such declaration must be made through the ATV Portal (Virtual Tax Administration).
The company must comply with the following requirements to complete the declaration:
- The tax domicile and legal representative data must be updated.
- A review must be made to see if the company is registered in the correct economic category (960113).
- The filing of the Declaration of Transparency and Beneficial Ownership Registry must be up to date.
- The payments of the Tax on Legal Entities must be solvent
It is important to mention that the penalties for not filing the declaration correspond to 50% of a base salary.
Our team in LatinAlliance Costa Rica can help you with any questions or process related to the subject through the communication channels indicated in our platforms.