Share with your friends

Costa Rica: Digital portals for certain taxpayers filing tax returns

Costa Rica: Digital portals for filing tax returns

A resolution published in the official gazette on 12 August 2019 concerns the requirement that certain taxpayers use a specific portal for filing tax returns.


Related content

Taxpayers required to use the “ATV portal” with respect to their tax returns include:

  • “Large taxpayers”
  • “Large territorial companies”
  • Taxpayers with certain excise tax obligations
  • Taxpayers with capital gains from investment funds

The resolution also addresses the use of the digital portal for filing amended tax returns for tax periods before 31 July 2019. 

Read an August 2019 report (Spanish and English) [PDF 117 KB] prepared by the KPMG member firm in Costa Rica

© 2021 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today