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Inactive company's tax deadline

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Published on Wednesday, May 17, 2023
By the A.M. Costa Rica staff

The Ministry of Finance updated all its online platforms, resulting in authorities adjusting the deadline for the new D-195 Tax form for inactive companies, formerly known as the D-101 form, to May 31, 2023.

The report or form D-195 entitled "Declaración de Sociedades Inactivas" is enabled online to fill out the inactive corporations form before the Ministry of Finance.

According to the ministry, this year companies or corporations (stock companies) registered in Costa Rica must also be documented via the online platform known as Registro Único Tributario, RUT, (tax register form in the English language) which can be accessed on the ministry webpage.

After the corporation is registered on the RUT, the mandatory report of the company assets can be done by filling out the D-195 Tax Form. That tax form will be enabled at the online "Administración Tributaria Virtual" (ATV) platform (online tax management in the English language) on the ministry website.

Due to this being the first year the D-195 Tax Form could be enabled online, corporations should fill out reports corresponding to 2020, 2021 and 2022.

According to the authorities, the Ley del Impuesto Sobre la Renta (Income Tax Law in the English language) created two types of companies or corporations, known as Sociedad Anonima

The standard corporation is known as an "active company," which produces or trades goods or services and profits are generated. 

The second type of corporation is an "inactive company" that is used for registered assets only. That one does not carry out any type of economic activity.


However, this type of "inactive corporation" is used to register assets in its name, such as vehicles or properties among others. Those assets must be reported on the D-195 Tax Form.

People interested in obtaining more information about the D-195 Tax Form can request assistance from a tax support agent by calling the ministry line at 2539-6488. Calls are attended from Monday to Friday from 8 a.m. to 4 p.m. The line answers queries in Spanish.

What have you heard about expats having trouble complying with Form D-195?
We would like to know your thoughts on this story. Send your comments news@amcostarica.com

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