December, 2022
The Tax Authorities "Ministerio de Hacienda" published on November 9, 2022, La Gaceta number 214, the resolution DGT-R-033-2022, which extends the due date for the first filing of the Informative Declaration of Inactive Companies in Costa Rica to April 30, 2023.
Taxpayers will not incur any penalty or sanction as long as they comply with the submission of the declaration for inactive corporations on or before April 30, 2023, through the tax form D-101 Sworn Income Tax Declaration or the specific tax form to be released for the informative report of these taxpayers.
The tax forms will be available for companies and corporations registered in the Single Tax Registry (RUT) with the activity code "960113", which stands for "inactive company."
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