Due date: January 31^st of each year.

All corporations, subsidiaries, and limited liability companies currently registered before the National Registry will be subject to an annual tax. (Law # 9428: "Tax over legal entities"). The yearly amount is US$ 120 for inactive corporations and US$ 360 for active corporations. 

What happens if I do not pay?
 
Sanctions and penalties established in the "Código de Normas y Procedimientos Tributarios" (CR Code of Taxation Rules and Procedures) will apply. Additionally, the National Registry will not issue, certify, or register any documents for the corporations. Furthermore, overdue corporations will not be able to contract with the Government or any public institution. The corporation will be dissolved if the tax is not paid for three consecutive years/periods. The company's legal representative will be jointly and severally liable for paying this tax.

NOTE: The "annual corporate tax" is aside from the VAT Tax or Income Tax; the corporation is subject to those indicated in the event the corporation is active and is registered as a taxpayer.

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