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. 

 

For this year only, will be allowed:

 

That all the corporations that were or will be registered between January and September, must file the ordinary declaration in September.

 

The corporations that are incorporated in October 2020 and further, must submit their first ordinary declaration within 20 business days of their registration. 

 

Corporations that have to submit an extraordinary declaration for changes/updates in the ownership or quantity of their shares, or those that have to report the correction of errors declared in the 2019 ordinary Declaration, for this year only, can file said changes/updates in September, when the submission is enabled for the Ordinary Declarations of 2020.

 

Failure to comply with the proper filings will carry hefty sanctions and fines.

Please contact us if you require assistance or further information. 

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