Costa Rica: Relief from certain information reporting on form D151

Costa Rica: Relief from certain information reporting

The tax authority has provided relief for taxpayers reporting tax information on form D151.

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Form D151 is used to report certain information about clients and suppliers, and about specific expenses for rentals, commissions, interest or professional services. The relief—provided by resolution No. DGT-R-09-2021 (February 2021)—allows taxpayers to exclude certain information about minimum amounts typically declared on form D151. In general, the reporting relief pertains to the 12-month period of January 2020 through December 2020 or the 15-month period of October 2019 through December 2020.

Read a February 2021 report (Spanish and English) [PDF 121 KB] prepared by the KPMG member firm in Costa Rica

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