Newsletter Num. 11 - 2022

Newsletter Num. 11 - 2022

The objective of this Bulletin is to share with each of the companies the most relevant information on legal and tax matters on a fortnightly basis.

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Contacto local

Carmen Sánchez

Socia a cargo de la práctica de Impuestos & Servicios Legales

KPMG in Costa Rica

Correo electrónico
Boletín informativo

Regulations for Re-registration of Dissolved Entities

The Executive Decree Number 43742-H-J establishes the regulations applicable to Law Number 10.255, which authorizes re-registration before the Register of Legal Entities of the National Registry of Costa Rica.

The request for the re-registration must be managed through the appearance of the registered agent and in force at the time of dissolution, in the case of branches and foreign powers. Thus, if it does not have a registered and valid proxy, it is defined that the appearance must be made by a special agent with sufficient powers for such an act.

In this sense, the re-registration of those entities that have been dissolved due to the non-payment of tax to legal entities (in accordance with Law Number 9428), or due to the expiration of the term indicated in the instrument of incorporation in the application of article 201, Section a, of the Commercial Code.

For these purposes, the reactivation of those entities in which their status is contemplated as "liquidated" will not proceed, in this way, since it is not a feasible act of registration the presentation of the document should be canceled.

In addition, it is defined that the dissolved entities must make the payment of amounts owed by way of tax to legal entities through the means of payment provided in Regulation Number 40417-H to the Law Imposed on Legal Entities.

The deadline for submitting the application for re-registration to the National Registry of Costa Rica must not be longer than three years after the declaration of its dissolution, pursuant to article 2 of Law Number 10.255.

These provisions began to apply from the day of their publication. 

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