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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.


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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

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