The Costa Rican tax department has issued an extension until April 30, 2023 to file the inactive tax returns for Costa Rica companies. By way of Resolution DGT-R-033-2022 the government has indicated that:
“The deadline for the filing of the informative declarations of inactive companies is extended to April 30, 2023, therefore, the taxpayers will not incur in the infraction for late filing, as long as they comply with the said obligation on the date indicated, through form D-101 or through the specific form to be prepared for the informative declaration of these taxpayers, communicated through a resolution of general scope.”
This extension is given due to the fact that to date, most of the inactive companies registered before the General Directorate of Taxation (approximately sixty-eight percent) have not yet filed their informative declaration by means of that form.
