New arrivals – December 3, 2018
Through the resolution DGT-043-18 published in the newspaper La Gaceta 184 of October 05, 2018, the General Directorate of Taxation establishes the mandatory use of the Virtual Tax Administration (ATV) portal as the only means for taxpayers to prepare and submit their registration statements, modification of data and deregistration in the Single Tax Registry, having to use the electronic forms available on the website https://www.hacienda.go.cr/ATV/Login.aspx
This guideline applies to all natural persons who provide professional services in a liberal manner, contemplated in article 13, subparagraph a) of the Income Tax Law, according to the list included in Transitory II.
The only procedures that can be carried out in person at the service platforms of the territorial tax administrations will be those in which specific or special requirements must be met, such as people with disabilities, or people who modify the tax period.
Make your declarations and tax obligations on time to avoid sanctions.
Lic. Marcela Filloy
Latin Alliance Costa Rica