By: Estefania Chacón
Tax on legal entities
All commercial companies, individual limited liability companies and branches of a foreign company or its representative, that are registered in the Registry of Legal Entities of the National Registry must comply with this obligation.
The annual value that companies must pay will be subject to the gross income declared in the previous fiscal period, it varies from $120.00 to $395.00. It must be canceled no later than January 31, 2023.
Education and culture stamp
All commercial companies, individual limited liability companies and branches of a foreign company or its representative, that are registered in the Registry of Legal Entities of the National Registry, active or inactive, must comply with this obligation.
The annual value that companies must pay varies from $10.00 to $30.00. Must be canceled no later than March 31, 2023.
Registry of Transparency and Final Beneficiaries
Only legal entities with current social capital and/or those that have been assigned a legal identification number by the National Registry and private trusts, including foreign trusts that have a legal identification assigned by the National Registry and carry out activities in Costa Rica, must provide the information, the other obligors (third-party resource administrators and non-profit organizations) will be incorporated later, with the proper official communication. But they must have the information available in case the competent authorities request it.
The ordinary annual declaration must be submitted no later than April 30, 2023.
Declaration of assets of inactive companies
Commercial companies incorporated in the country, that are registered in the Registry of Legal Entities of the National Registry, that do not carry out lucrative activity from a Costa Rican source, must comply with this obligation.
The periods 30, 2023 and 2020 must be submitted no later than April 2021, 2022.
D-179 Solidarity Tax Declaration for the Strengthening of Housing Programs
The owners or rights holders of real estate for residential use, as well as concessionaires, permit holders and occupants of the border strip of the maritime-terrestrial zone or any other property granted by the State or its institutions must pay the tax. , in case of exceeding the exempt minimum established.
It must be canceled from January 01 to 15, 2023 (Presentation and payment of the declaration).
D-152 Annual return summary of unique and final tax withholdings
The individuals or legal entities, public or private, subject or not to the payment of income tax, including the State, the entities of the National Banking System, autonomous and semi-autonomous institutions, the municipalities and entities referred to in article 3 of the Income Tax Law.
The reporting period would be between January 01, 2022 to December 31, 2022.
It must be canceled from January 01 to February 28, 2023.
Form D.151 Annual summary statement of clients, suppliers and specific expenses
Individuals or legal entities, public or private, subject or not to payment of income tax, including the State, the National Banking System, the National Insurance Institute and other autonomous institutions are obliged to present this informative declaration model. and semi-autonomous, municipalities, state, private and international universities, cooperatives, embassies, international organizations, INCAE, CATIE, commercial companies, non-governmental organizations (NGOs), condominiums, trusts, education boards, administrative boards, mutual savings and loans, union organizations, State educational institutions, the Social Protection Board, the Costa Rican Red Cross, associations or foundations for social, scientific or cultural works, civil and sports associations that have been declared of public utility by the Executive Branch under article 32 of the Associations Law, the committees officially appointed by the General Directorate of Sports in areas defined as rural, according to the regulations of the Income Tax Law for the respective period, the Boards of Directors of National Parks, the Olympic Committee, the National Coast Guard Service, as well as Political Parties, Religious Institutions, Union Organizations, Life Insurance Society of the National Teachers and Multiple Teacher Services Corporation, Investment Funds, any entity created by special law and others, when they have carried out at a national level, the sale or purchase of goods or services, to the same person.
The reporting period would be between January 01, 2022 to December 31, 2022.
It must be canceled from January 01 to February 28, 2023.