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COSTA RICA - TAX ADMINISTRATION ACTIVATES CONTINGENCY PLAN AND MAKES AVAILABLE TO TAXPAYERS FORM D-110 FOR THE PAYMENT OF TAXES DUE ON APRIL 18TH, 2022

Apr/2022

The term to pay the taxes due on April 18th begins today. As established by guideline N°DGT-R-012-2022, since the ATV services have not been re-established as of April 29th, 2022, all taxpayers (except Major National Taxpayers who were the first to whom these measures were applied) must pay the taxes due through form D-110 Official Receipt of Payment. This form must be filed on site before the financial institutions mentioned in the guideline. The deadline to pay without interests and sanctions is May 4th. As of May 5th, payments that were not made will generate interest and the corresponding sanctions. 

 

If the taxpayer was going to apply tax balances from previous periods and the form was not filed through the ATV system before the system failure, form D-110 should be prepared indicating the balance to be compensated. However, if the tax return of the month to be filed generates tax credit, the taxpayer should not prepare and file form D-110.

 

In Arias we are at your disposal to assist you in this process for your tax compliance. In case you require this service, do not hesitate to contact us.

 

Carolina Flores
Partner
Carolina.flores@ariaslaw.com

 

Ligia Alfaro
Senior Counsel
Ligia.alfaro@ariaslaw.com

 

Jose Guillermo Keith
Tax Advisor and Accountant
Jose.Keith@ariaslaw.com

 

Ulises Arias
Tax Advisor and Accountant
Ulises.Arias@ariaslaw.com


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