Costa Rica: Deadline for filing informative tax returns of dormant companies extended to 30 April 2023
Dormant companies filing informative tax returns now have until 30 April 2023
Dormant companies filing informative tax returns now have until 30 April 2023
Resolution number DGT-R-033-2022 establishes that the deadline for the submission of informative tax returns of dormant legal persons for the fiscal years 2020, 2021, and 2022 was extended to 30 April 2023.
Taxpayers will not incur in any penalties or sanctions due for the late submission of the tax returns, if they comply with the extension and through Form D-101 or through the specific form that is prepared for the informative tax return of these taxpayers.
The provisions came into effect on 14 November 2022.
Read a November 2022 report prepared by the KPMG member firm in Costa Rica
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained 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 3712, 1801 K Street NW, Washington, DC 20006.